International · Calculator
Pillar Two — Top-up Tax
A first-pass on the OECD global minimum tax — applicability for large MNE groups and the top-up to a 15% effective rate.
Indicative. Pillar Two applies to MNE groups with consolidated revenue of €750 million or more in at least two of the last four years. Where a jurisdiction's effective tax rate is below 15%, a top-up tax brings it up to 15% (a substance-based carve-out reduces the base). This is a simplified flag, not a GloBE computation — specialist advice is essential.