Per-jurisdiction substance-based income exclusion (SBIE), effective tax rate, and top-up rate/amount under the OECD Pillar Two GloBE Model Rules, then allocation of the top-up across QDMTT, IIR, and UTPR — including the January-2026 side-by-side package’s US-HQ IIR/UTPR exemption. Provable version of tools/473-globe-etr-jurisdiction-calculator.html and tools/474-topup-tax-qdmtt-calculator.html.
OECD Pillar Two GloBESBIE · ETRQDMTT · IIR · UTPR
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⚠ SBIE payroll/asset rates and the 15% minimum rate are OECD-published transitional table values, pinned in this tool behind a constants_version field. Jurisdiction-level QDMTT enactment and rate are your own inputs — this tool never vendors a QDMTT-enactment table. Verify current rates against OECD Administrative Guidance before relying on this for a filing.
⚠ As of 22 August 2026, this calculator's substance-based income exclusion uses the 5 percent steady-state rate for the tangible-asset carve-out in every fiscal year, and its payroll defaults drop to 5 percent from fiscal year 2027. The OECD transitional schedule applies higher rates that decline yearly until 2033, so results here can overstate top-up tax for fiscal years before 2033 where eligible payroll or tangible assets exist. Payroll rates can be overridden per jurisdiction; the tangible-asset rate cannot. For transitional-year carve-out amounts, use the substance-based income exclusion calculator, which applies the year-by-year schedule.
Enter US to apply the IIR/UTPR exemption automatically.