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Substance-Based Income Exclusion Calculator

Pillar Two - Substance-Based Exclusion Calculator

This simple substance-based exclusion calculator gives an indication on the broad operation of the substance-based exclusion calculation, and in particular the impact that it has on the top-up tax calculation

It’s worthwhile noting that it takes relatively large investments in both staff and tangible fixed assets in a jurisdiction, before it has a significant impact on the top-up tax payable.

For more detailed Pillar Two modelling tools, including multiple years, unlimited companies and the impact of elections, see our Pillars Modelling Tools.


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