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Pillar Two Tracker

Pillar Two - Simple Top-Up Tax Calculator

The simple calculator below gives an indication of the broad operation of the Pillar Two top-up tax calculation.

It applies on a single jurisdiction basis and calculates the effective tax rate, top-up tax and substance-based income exclusion (ignoring transitional rules).

It also provides a simplified 10-year model of top-up tax based on expected changes in profits, tax and the substance-based income exclusion.
 
For more detailed Pillar Two modelling tools, including multiple years, unlimited companies and the impact of elections, see our Pillars One and Two Modelling Tools.

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Lee Hadnum

Lee Hadnum

Lee is a qualified Chartered Accountant and Chartered Tax Adviser. A former Senior Tax Analyst at Bloomberg Tax, Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience. Lee's books have been recommended by The Times, The Guardian and The Telegraph.

This website is not affiliated with or related to the OECD. We provide independent insights and analysis on the OECD Two-Pillar Solution

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