---
title: "GloBE ETR Jurisdiction Calculator"
method: POST
path: "/v1/tools/globe_etr_jurisdiction_calculator"
tags: ["pillar-two", "globe", "etr", "minimum-tax", "sbie", "oecd", "transitional", "covered-taxes", "jurisdiction", "mne"]
---

# GloBE ETR Jurisdiction Calculator

`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

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

## Request body

- object
  - `jurisdictions` object[], required: List of jurisdictions with GloBE income data
    - `jur` string, required: ISO-3 jurisdiction code (e.g. DE, IE, SG)
    - `income` number, required: GloBE income (m)
    - `taxes` number, required: Adjusted covered taxes (m)
    - `payroll` number: Qualifying payroll (m); used for SBIE
    - `assets` number: Qualifying tangible assets (m); used for SBIE
    - `sbie_payroll_rate_pct` number: SBIE payroll rate % — FY2024: 9.8, FY2025: 9.6, FY2026: 9.4, FY2027+: 5.0

## Response `200`

Successful tool execution result

- object
  - `jurisdictions` unknown[]: Per-jurisdiction ETR, SBIE, net income, top-up rate, indicative top-up
    - unknown
  - `total_income_m` number
  - `total_taxes_m` number
  - `aggregate_etr` number
  - `low_etr_count` number: Count of jurisdictions below 15% ETR

---

[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)