PODD · 10-Q · 2026Q2 · Full report

Pillar Two Global Minimum Tax

INSULET CORP · 2026-08-05 · Importance 17 · Surprise 24 · In source text

The OECD and participating countries continue implementing a 15% global minimum corporate tax under Pillar Two. The Netherlands and United Kingdom enacted legislation implementing aspects of Pillar Two during 2025, while January 2026 OECD guidance introduced a side-by-side framework for U.S.-parented multinational groups. Pillar Two had no material impact on the three or six months ended June 30, 2026, but Insulet remains subject to Qualified Domestic Minimum Top-Up Taxes and expects further legislative and administrative developments during 2026.

Key facts

• In January 2026, the OECD issued additional administrative guidance introducing a “side-by-side” framework applicable to U.S.-parented multinational groups, which is expected to reduce the extent to which certain Pillar Two charging provisions apply. source
• Certain jurisdictions in which we operate, including the Netherlands and the United Kingdom, enacted legislation implementing aspects of Pillar Two during 2025. source
• Pillar Two did not have a material impact on our consolidated financial statements for the three and six months ended June 30, 2026; however, we continue to monitor developments and evaluate the potential impact of this legislation on future periods. source

Impact estimates