OpenChainGraph Suite · ART-365 · OECD Pillar Two

GloBE Top-Up Tax & QDMTT Allocation Calculator

Per-jurisdiction substance-based income exclusion (SBIE), effective tax rate, and top-up rate/amount under the OECD Pillar Two GloBE Model Rules, then allocation of the top-up across QDMTT, IIR, and UTPR — including the January-2026 side-by-side package’s US-HQ IIR/UTPR exemption. Provable version of tools/473-globe-etr-jurisdiction-calculator.html and tools/474-topup-tax-qdmtt-calculator.html.

OECD Pillar Two GloBE SBIE · ETR QDMTT · IIR · UTPR
🔒 All inputs are processed locally in your browser. No data is transmitted. Do not enter real personal data — use synthetic or anonymised inputs only.
⚠ SBIE payroll/asset rates and the 15% minimum rate are OECD-published transitional table values, pinned in this tool behind a constants_version field. Jurisdiction-level QDMTT enactment and rate are your own inputs — this tool never vendors a QDMTT-enactment table. Verify current rates against OECD Administrative Guidance before relying on this for a filing.
⚠ As of 22 August 2026, this calculator's substance-based income exclusion uses the 5 percent steady-state rate for the tangible-asset carve-out in every fiscal year, and its payroll defaults drop to 5 percent from fiscal year 2027. The OECD transitional schedule applies higher rates that decline yearly until 2033, so results here can overstate top-up tax for fiscal years before 2033 where eligible payroll or tangible assets exist. Payroll rates can be overridden per jurisdiction; the tangible-asset rate cannot. For transitional-year carve-out amounts, use the substance-based income exclusion calculator, which applies the year-by-year schedule.
Enter US to apply the IIR/UTPR exemption automatically.
Jurisdictions
ISOIncome (m)Taxes (m)Payroll (m)Assets (m)SBIE payroll %QDMTTQDMTT %
Per-Jurisdiction Detail
Execution Hash (SHA-256)







  

    
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Copy this paragraph into Claude, OpenClaw, or any MCP-aware agent to run this exact tool, with this sample, and verify the artifact.

  
Run the AINumbers MCP tool `compute_globe_topup_tax`. Task: OECD Pillar Two GloBE top-up tax calculator: per-jurisdiction substance-based income exclusion (SBIE), effective tax rate (ETR), and top-up-rate/top-up-amount, then allocates the top-up across QDMTT, IIR, and UTPR, applying the OECD Side-by-Side Safe Harbour (approved/declassified 5 January 2026) when the caller declares a Central Record listing of a Qualified SbS Regime, a Filing Constituent Entity election, and a fiscal year on or after 1 January 2026 -- when it applies, Top-up Tax is deemed zero for both the IIR and the UTPR.
Call it with arguments: {"policy_parameters":{"parent_hq":"DE","fy":2026,"jurisdictions":[{"jur":"DE","income":500,"taxes":70,"payroll":200,"assets":300,"sbie_payroll_rate":0.094,"qdmtt_enacted":true,"qdmtt_rate":0.15},{"jur":"IE","income":200,"taxes":20,"payroll":80,"assets":100,"sbie_payroll_rate":0.094,"qdmtt_enacted":true,"qdmtt_rate":0.15},{"jur":"SG","income":150,"taxes":18,"payroll":60,"assets":120,"sbie_payroll_rate":0.094,"qdmtt_enacted":false,"qdmtt_rate":0}]}}
Verify before trusting: call `verify_execution_hash` on mcp.ainumbers.co (https://mcp.ainumbers.co/mcp) with the parameter `claimed_hash` set to the returned `execution_hash`, passing the full artifact the run returned (the object containing `policy_parameters` + `output_payload` + `execution_hash`; equivalently `policy_parameters` + `output_payload` with `claimed_hash`), not the bare hash string.
Return the ledger link https://ledger.ainumbers.co/ so a human can re-verify without contacting us.
PII rule: All inputs are processed locally in your browser. No data is transmitted. Do not enter real personal data — use synthetic or anonymised inputs only.
Open the tool with the sample prefilled: https://ainumbers.co/chaingraph/art-365-compute-globe-topup-tax.html#p=v1.H4sIAAAAAAAA_wGtAVL-eyJwYXJlbnRfaHEiOiJERSIsImZ5IjoyMDI2LCJqdXJpc2RpY3Rpb25zIjpbeyJqdXIiOiJERSIsImluY29tZSI6NTAwLCJ0YXhlcyI6NzAsInBheXJvbGwiOjIwMCwiYXNzZXRzIjozMDAsInNiaWVfcGF5cm9sbF9yYXRlIjowLjA5NCwicWRtdHRfZW5hY3RlZCI6dHJ1ZSwicWRtdHRfcmF0ZSI6MC4xNX0seyJqdXIiOiJJRSIsImluY29tZSI6MjAwLCJ0YXhlcyI6MjAsInBheXJvbGwiOjgwLCJhc3NldHMiOjEwMCwic2JpZV9wYXlyb2xsX3JhdGUiOjAuMDk0LCJxZG10dF9lbmFjdGVkIjp0cnVlLCJxZG10dF9yYXRlIjowLjE1fSx7Imp1ciI6IlNHIiwiaW5jb21lIjoxNTAsInRheGVzIjoxOCwicGF5cm9sbCI6NjAsImFzc2V0cyI6MTIwLCJzYmllX3BheXJvbGxfcmF0ZSI6MC4wOTQsInFkbXR0X2VuYWN0ZWQiOmZhbHNlLCJxZG10dF9yYXRlIjowfV19fxrp-a0BAAA