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 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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Pillar Two - Simple Top-Up Tax Calculator

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Lee Hadnum