All glossary terms
Glossary term
Qualified Domestic Minimum Top-up Tax (QDMTT)
A jurisdiction's own implementation of the Pillar Two minimum tax to capture top-up tax at home.
Related terms
4
Jurisdictions
global
Definition
QDMTT is a domestic minimum top-up tax adopted by a jurisdiction so that any Pillar Two top-up tax owed on profits there is collected by the home jurisdiction rather than another via the IIR or UTPR.
Examples
- Many EU jurisdictions adopted QDMTTs to ensure they collect any top-up tax on local profits.
Related terms
Translations
ESQDMTT
ZHQDMTT
DEQDMTT
FRQDMTT
JAQDMTT
Citations
Related citations
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Cited by
Primary sources
- OECD: QDMTT guidanceVerified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.