pillar-two
globe
etr
minimum-tax
sbie
oecd
transitional
covered-taxes
jurisdiction
mne

GloBE ETR Jurisdiction Calculator

OECD Pillar Two GloBE ETR per jurisdiction. GloBE ETR = Adjusted Covered Taxes / GloBE Income (Art. 5.1.1). Minimum rate: 15%. SBIE deduction: qualifying payroll × transitional rate + qualifying tangible assets × transitional rate (Art. 5.3). Identifies jurisdictions below 15% for top-up tax computation (T474). ⚠ US-HQ groups exempt from IIR/UTPR per January 2026 OECD side-by-side package. First stage of the Pillar Two GloBE composer chain. Tier 1 Policy Mandate JSON + Markdown. Client-side. Works offline. Zero PII.

Tool URL: https://ainumbers.co/tools/473-globe-etr-jurisdiction-calculator.html AP2/Policy Mandate export: yes

post/v1/tools/globe_etr_jurisdiction_calculator

Request

  • Base URL: https://ainumbers.co
  • URL: https://ainumbers.co/v1/tools/globe_etr_jurisdiction_calculator
  • Auth: none declared

Request body

Response

Successful tool execution result

total_income_mnumber
total_taxes_mnumber
aggregate_etrnumber
low_etr_countnumber

Count of jurisdictions below 15% ETR

Changes

No recorded changes to this operation across all 1 revision of this API.