Pillar Two Top-Up Tax Calculator
Build a simplified jurisdiction-by-jurisdiction estimate of the 15% global minimum tax, including substance-based income exclusion, transitional safe harbours and the QDMTT–IIR–UTPR collection sequence.
Try an example:
How this simplified Pillar Two estimate works
- Scope: the model assumes the €750 million consolidated-revenue test is met in at least two of the previous four fiscal years.
- Jurisdictional ETR: covered taxes are divided by GloBE income entered for each jurisdiction.
- Safe harbours: the calculator can apply the 17% simplified ETR test for 2026/2027 and the de minimis test where three-year average revenue is below €10 million and average profit is below €1 million.
- SBIE: for 2026, it deducts 9.4% of eligible payroll plus 7.4% of tangible assets from GloBE income before computing top-up tax.
- Collection: the result is allocated first to a domestic QDMTT when selected, otherwise to IIR when assumed, and then to UTPR.
Important: This is an educational screening tool, not a GloBE return or tax opinion. Actual calculations require entity-level adjustments, deferred-tax rules, blending, elections, loss treatment, ownership analysis, safe-harbour conditions, QDMTT qualification and local implementation law. Confirm all inputs and conclusions with qualified international-tax advisers.
Official references: OECD Global Minimum Tax overview · OECD Pillar Two FAQs · OECD implementation handbook.
Privacy: Your figures are calculated locally in your browser and are not submitted to TaxNexus.
