image showing ' logo'

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.

Instant Access

Full access to all articles, analysis, modelling tools and trackers.