Poland Gazettes Notice Listing Countries and Territories that Adopted QIIR and QDMTT

Poland has published a notice listing jurisdictions, other than Poland, that have implemented a qualified income inclusion rule (QIIR) or qualified domestic minimum top-up tax (QDMTT), or that meet the requirements of the safe harbor for QDMTT purposes. The notice was issued by the Minister of Finance and Economy on 5 June 2026 and published on 15 June 2026.

The notice includes 44 jurisdictions treated as having implemented a QIIR, with effective dates for fiscal years beginning on or after…