---
title: "Pillar Two Safe Harbour Checker"
method: POST
path: "/v1/tools/pillar_two_safe_harbour_checker"
tags: ["pillar-two", "globe", "safe-harbour", "cbcr", "transitional", "de-minimis", "simplified-etr", "routine-profits", "oecd", "minimum-tax", "mne"]
---

# Pillar Two Safe Harbour Checker

`POST /v1/tools/pillar_two_safe_harbour_checker`

## Request

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

OECD Pillar Two transitional CbCR safe harbour eligibility checker (OECD agreed guidance, December 2022). Three transitional tests: (1) de minimis — CbCR revenue < €10M AND PBT < €1M; (2) simplified ETR — CbCR taxes/PBT ≥ threshold (15%/15%/16% for FY2024/2025/2026); (3) routine profits — CbCR PBT ≤ SBIE. Also checks permanent safe harbour (ETR ≥ 15%). Transitional period: FY2024–FY2026. ⚠ US-HQ groups exempt from IIR/UTPR per January 2026 OECD side-by-side package. Tier 1 Policy Mandate JSON + Markdown. Client-side. Works offline. Zero PII.

**Tool URL:** https://ainumbers.co/tools/475-pillar-two-safe-harbour-checker.html
**AP2/Policy Mandate export:** yes

## Request body

- object
  - `parent_hq` string, required: Parent HQ ISO-3 code
  - `fy` integer, required: Fiscal year — transitional safe harbours available 2024–2026 only
  - `jurisdictions` object[], required
    - `jur` string, required
    - `rev` number, required: CbCR revenue (m)
    - `pbt` number, required: CbCR profit before tax (m)
    - `taxes` number, required: CbCR covered taxes (m)
    - `globe_etr_pct` number: GloBE ETR % from T473
    - `sbie` number: SBIE amount (m)

## Response `200`

Successful tool execution result

- object
  - `jurisdictions` unknown[]: Per-jurisdiction safe harbour eligibility per test
    - unknown
  - `safe_count` integer
  - `unsafe_count` integer

---

[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)