Poland’s Minister of Finance has issued a notice on 7 February 2025 listing jurisdictions that have adopted the qualified income inclusion rule (IIR), qualified for the domestic minimum top-up tax (QDMTT), or meet the criteria to be treated as safe harbours for its local implementation.

According to the notice, 27 jurisdictions have implemented the qualified income inclusion rule (IIR), while 28 have introduced the qualified domestic minimum top-up tax (QDMTT). Additionally, 28 jurisdictions meet the requirements to be treated as safe harbours for the tax.

Barbados is the only jurisdiction that has not implemented the income inclusion rule but has introduced the other two solutions.

Earlier, Poland’s President Andrzej Duda signed the Act on Equalization of Constituent Units of International and Domestic Groups on 15 November 2024, which implements the Pillar Two global minimum tax in Poland.