---
title: "GloBE SBIE & Top-up Tax Calculator"
method: POST
path: "/v1/tools/compute_globe_sbie_topup"
tags: ["TODO_TAGS_REVIEW", "TODO_AP2_EXPORT_REVIEW"]
---

# GloBE SBIE & Top-up Tax Calculator

`POST /v1/tools/compute_globe_sbie_topup`

## Request

- Base URL: `https://ainumbers.co`
- URL: `https://ainumbers.co/v1/tools/compute_globe_sbie_topup`
- Auth: none declared

Computes the OECD Pillar Two substance-based income exclusion (SBIE) for a jurisdiction from a caller-declared payroll-cost figure, tangible-asset carrying value, and a versioned transition-year rate table (payroll % + tangible-asset % looked up by target year, table supplied whole as a policy input -- not hardcoded). Derives excess profit (jurisdictional GloBE income less SBIE, floored at zero), the resulting top-up tax from a caller-supplied top-up-tax percentage, and the final jurisdictional top-up after a QDMTT-paid offset, flagging any QDMTT over-collection informationally. Consumes art-454's jurisdictional GloBE income + top-up-tax-percentage output shape directly and does not recompute an ETR itself, so it also runs standalone. Election choices and GloBE-income adjustments are human judgment and stay upstream. NaN-safe. Zero network, zero PII.

**Tool URL:** https://ainumbers.co/chaingraph/art-455-globe-sbie-topup.html

## Request body

- object
  - `globe_income` unknown, required
  - `payroll_costs` unknown, required
  - `policy_rate_table` unknown[], required
    - unknown
  - `qdmtt_paid` unknown, required
  - `tangible_asset_carrying_value` unknown, required
  - `target_year` unknown, required
  - `top_up_tax_percentage` unknown, required

## Response `200`

Successful tool execution result

- object
  - `excess_profit` integer
  - `globe_income` integer
  - `jurisdictional_top_up` integer
  - `payroll_component` integer
  - `payroll_rate` number
  - `qdmtt_over_collection` boolean
  - `qdmtt_paid` integer
  - `rate_row_found` boolean
  - `sbie` integer
  - `tangible_asset_component` integer
  - `tangible_asset_rate` number
  - `target_year` integer
  - `top_up_tax` integer
  - `top_up_tax_percentage` number

---

[API](https://skmtc.dev/ainumbers/apis/ainumbers-co-fintech-intelligence-suite.md) · [All operations](https://skmtc.dev/ainumbers/apis/ainumbers-co-fintech-intelligence-suite/llms.txt) · [OpenAPI document](https://skmtc.dev/ainumbers/apis/ainumbers-co-fintech-intelligence-suite/revisions/b462e4f5bb28?raw)