image showing 'OECDpillars.com logo'

UTPR Calculator

This simple Pillar Two under-taxed payments rule (UTPR) calculator gives an indication of the broad operation of how the top-up tax is allocated to UTPR jurisdictions.

For more detailed Pillar Two modelling tools, including multiple years, more companies and the impact of elections, see our Pillar Two Tax Engine.

under-tax payments rule calculator

Instant Access

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