OpenChainGraph Suite · ART-455 · Pillar Two / GloBE

GloBE SBIE & Top-up Tax Calculator

Computes the OECD Pillar Two substance-based income exclusion (SBIE) for a jurisdiction from declared payroll costs and tangible-asset carrying value against a versioned transition-year rate table, derives excess profit against a declared GloBE income figure, the resulting top-up tax, and the final jurisdictional top-up after a QDMTT-paid offset. Downstream of the jurisdictional ETR calculation (ART-454) in the intended chain but runs standalone from direct inputs.

Substance-Based Income Exclusion Top-up Tax QDMTT Offset
🔒 All inputs are processed locally in your browser. No data is transmitted. Do not enter real personal data — use synthetic or anonymised inputs only.
⚠ The transition-year rate table below is an illustrative default, not an OECD-sourced feed — verify current OECD Annex rates at claim/use time before relying on this output. Election choices and GloBE-income adjustments are human judgment and belong upstream of this node.
Substance Inputs
Payroll costs (eligible employees)
Tangible asset carrying value
Target year
Transition-Year Rate Table (illustrative default — policy input)
YearPayroll rateTangible-asset rate
202410.0%8.0%
20259.6%7.4%
20269.2%6.8%
Jurisdictional Top-up Inputs
GloBE income (jurisdictional)
Top-up tax percentage (decimal)
QDMTT paid
Computation Detail
Execution Hash (SHA-256)