Last updated: This compilation is current as at 22 July 2025.
Compilation of additional GloBE information reporting requirements
This page provides a compilation of the additional information reporting requirements introduced by Inclusive Framework Member jurisdictions that have implemented the Income Inclusion Rule, the UTPR and/or a Qualified Domestic Minimum Top-up Tax.
Key link
About
The first GIRs and notifications are expected to be due on 30 June 2026 (Tax Challenges Arising from the Digitalisation of the Economy – GloBE Information Return -January 2025). This page provides a compilation of additional information reporting requirements (i.e., other than filing the GIR and/or notifying that the GlobE Information Return will be received through exchange of information) introduced across different jurisdictions with a due date on or before 30 June 2026. The compilation does not cover payment obligations.
This compilation has been produced as part of a structured collaboration between tax administrations of jurisdictions implementing the global minimum tax. As part of this structured dialogue, tax administrations seek to promote coordination and explore best practices to facilitate compliance by MNE Groups. It will be updated on a regular basis to enhance stakeholders’ awareness and support ongoing compliance.
Additional GloBE information reporting requirements
Source information: Taxpayers are invited to check this information and comply with their legal requirements in every jurisdiction. The information provided on this webpage is purely indicative and is based on information provided by jurisdictions. A jurisdiction not included in the table may have introduced additional information reporting requirements (with a due date on or before 30 June 2026) but failed to report it to the Secretariat.
