Top-up Tax / QDMTT Calculator

⚠ US Headquarter Exemption (January 2026): US-headquartered MNE groups are exempt from IIR and UTPR. This tool computes top-up tax for non-US-parented groups and for QDMTT analysis in GloBE-implementing jurisdictions (which affects all groups, including US-parented, where a local QDMTT is enacted). IIR and UTPR columns are greyed out for US-HQ parent. Consult counsel; verify at oecd.org.

⚠ 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.