Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Determination 2025
Reference: LI 2025/13
Document type: Legislative Instrument
Enabling act: Taxation (Multinational-Global and Domestic Minimum Tax) Rules 2024
Date of issue: 20 August 2025
Signatory: Dr Andrew Leigh Assistant Minister for Productivity, Competition, Charities and Treasury Parliamentary Secretary to the Treasurer
Registration number: F2026C00311
Registration date: 20 April 2026

I, Andrew Leigh, Assistant Minister for Productivity, Competition, Charities and Treasury, make the following determination.

1 Name: This instrument is the Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Determination 2025. | 3 Authority: This instrument is made under the Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024. | 4 Definitions: Note: Expressions have the same meaning in this instrument as in the Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024 as in force from time to time—see paragraph 13(1)(b) of the Legislation Act 2003. In this instrument: Domestic Minimum Top-Up Tax means a tax that is consistent with paragraphs (a) and (b) of the meaning of Qualified Domestic Minimum Top-up Tax in Article 10.1 of the GloBE Rules. the Rules means the Taxation (Multinational—Global and Domestic Minimum Tax) Rules 2024. | 5 Qualified IIRs: For the purposes of paragraph 10-15(a) of the Rules, a tax that is imposed under an IIR of a jurisdiction mentioned in Column 1 of an item in the following table, is specified as a Qualified IIR, for the Fiscal Year starting on or after the date specified in Column 2 of that item and each later Fiscal Year. Column 1 Column 2 10 Australia 1 January 2024 15 Austria 31 December 2023 20 Belgium 31 December 2023 25 Bulgaria 31 December 2023 30 Canada 31 December 2023 35 Croatia 31 December 2023 40 Czechia 31 December 2023 45 Denmark 31 December 2023 50 Finland 31 December 2023 55 France 31 December 2023 60 Germany 31 December 2023 62 Gibraltar 1 January 2025 65 Greece 31 December 2023 70 Guernsey 1 January 2025 74 Hong Kong (China) 1 January 2025 75 Hungary 31 December 2023 77 Indonesia 1 January 2025 80 Ireland 31 December 2023 81 Isle of Man 1 January 2025 85 Italy 31 December 2023 90 Japan 1 April 2024 91 Jersey 1 January 2025 95 Korea 1 January 2024 100 Liechtenstein 1 January 2024 105 Luxembourg 31 December 2023 106 Malaysia 1 January 2025 110 Netherlands 31 December 2023 111 New Zealand 1 January 2025 114 North Macedonia 1 January 2024 115 Norway 1 January 2024 117 Poland 1 January 2024 118 Portugal 1 January 2024 119 Qatar 1 January 2025 120 Romania 31 December 2023 123 Singapore 1 January 2025 125 Slovenia 31 December 2023 127 South Africa 1 January 2024 130 Spain 31 December 2023 135 Sweden 31 December 2023 136 Switzerland 1 January 2025 138 Thailand 1 January 2025 140 Türkiye 1 January 2024 145 United Kingdom 31 December 2023 150 Viet Nam 1 January 2024 | 6 Qualified Domestic Minimum Top-up Tax: For the purposes of paragraph 10-15(b) of the Rules, a tax that is a Domestic Minimum Top-up Tax, and is imposed under a law of a jurisdiction mentioned in Column 1 of an item in the following table, is specified as a Qualified Domestic Minimum Top-up Tax, for the Fiscal Year starting on or after the date specified in Column 2 of that item and each later Fiscal Year. Column 1 Column 2 Item Jurisdiction Fiscal Years starting on or after 10 Australia 1 January 2024 15 Austria 31 December 2023 17 Bahrain 1 January 2025 20 Barbados 1 January 2024 25 Belgium 31 December 2023 27 Brazil 1 January 2025 30 Bulgaria 31 December 2023 35 Canada 31 December 2023 40 Croatia 31 December 2023 45 Czechia 31 December 2023 50 Denmark 31 December 2023 55 Finland 31 December 2023 60 France 31 December 2023 65 Germany 31 December 2023 67 Gibraltar 1 January 2024 70 Greece 31 December 2023 75 Guernsey 1 January 2025 79 Hong Kong (China) 1 January 2025 80 Hungary 31 December 2023 82 Indonesia 1 January 2025 85 Ireland 31 December 2023 86 Isle of Man 1 January 2025 90 Italy 31 December 2023 92 Japan 1 April 2026 95 Liechtenstein 1 January 2024 100 Luxembourg 31 December 2023 102 Malaysia 1 January 2025 105 Netherlands 31 December 2023 109 North Macedonia 1 January 2024 110 Norway 1 January 2024 112 Poland 1 January 2024 113 Portugal 1 January 2024 114 Qatar 1 January 2025 115 Romania 31 December 2023 119 Singapore 1 January 2025 120 Slovak Republic 31 December 2023 125 Slovenia 31 December 2023 127 South Africa 1 January 2024 130 Spain 31 December 2023 135 Sweden 31 December 2023 140 Switzerland 1 January 2024 142 Thailand 1 January 2025 145 Türkiye 1 January 2024 149 United Arab Emirates 1 January 2025 150 United Kingdom 31 December 2023 155 Viet Nam 1 January 2024 | 7 QDMTT Safe Harbour status: For the purposes of subsection 8-200(2) of the Rules, the Qualified Domestic Minimum Top-up Tax of a jurisdiction specified in Column 1 of an item of the following table has QDMTT Safe Harbour status for the Fiscal Year starting on or after the date specified in Column 2 of that item and each later Fiscal Year. Column 1 Column 2 Item Jurisdiction Fiscal Year starting on or after 10 Australia 1 January 2024 15 Austria 31 December 2023 17 Bahrain 1 January 2025 20 Barbados 1 January 2024 25 Belgium 31 December 2023 27 Brazil 1 January 2025 30 Bulgaria 31 December 2023 35 Canada 31 December 2023 40 Croatia 31 December 2023 45 Czechia 31 December 2023 50 Denmark 31 December 2023 55 Finland 31 December 2023 60 France 31 December 2023 65 Germany 31 December 2023 67 Gibraltar 1 January 2024 70 Greece 31 December 2023 75 Guernsey 1 January 2025 79 Hong Kong (China) 1 January 2025 80 Hungary 31 December 2023 82 Indonesia 1 January 2025 85 Ireland 31 December 2023 86 Isle of Man 1 January 2025 90 Italy 31 December 2023 92 Japan 1 April 2026 95 Liechtenstein 1 January 2024 100 Luxembourg 31 December 2023 102 Malaysia 1 January 2025 105 Netherlands 31 December 2023 109 North Macedonia 1 January 2024 110 Norway 1 January 2024 112 Poland 1 January 2024 113 Portugal 1 January 2024 114 Qatar 1 January 2025 115 Romania 31 December 2023 119 Singapore 1 January 2025 120 Slovak Republic 31 December 2023 125 Slovenia 31 December 2023 127 South Africa 1 January 2024 130 Spain 31 December 2023 135 Sweden 31 December 2023 140 Switzerland 1 January 2024 142 Thailand 1 January 2025 145 Türkiye 1 January 2024 149 United Arab Emirates 1 January 2025 150 United Kingdom 31 December 2023 155 Viet Nam 1 January 2024 Name Registration Commencement Application, saving and transitional provisions Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Determination 2025 26 August 2025 ( F2025L00985 ) 27 August 2025 — Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Amendment (Measures No. 1) Determination 2026 20 March 2026 ( F2026L00291 ) 21 March 2026 — ( F2026L00291 ) Provision affected How affected s2 rep LA s 48D s5 am F2026L00291 s6 am F2026L00291 s7 am F2026L00291