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Income Inclusion Rule Calculator

An entity (whether that is the UPE, intermediate parent company or a POPE) that is required to account for top-up tax under an Income Inclusion Rule (‘IIR’), is generally taxed on its ‘allocable share’ of the low tax entity’s top up tax. 

Use our members Income Inclusion Rule Calculator to see how the IIR applies. 

Enter details of the low-taxed entity including jurisdictional GloBE income and other relevant information to determine top-up tax payable by the parent company. 

IIR Calculator

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Picture of 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.

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