image showing 'OECDpillars.com 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

The substance-based income exclusion has a significant interaction with tax incentives. Tax incentives are one of the key drivers for a low effective tax rate (ETR).

For more information, see our report on Tax Incentives and Pillar Two.

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