pillar-two
globe
top-up-tax
qdmtt
iir
utpr
oecd
minimum-tax
jurisdiction
mne
us-exemption
Top-up Tax / QDMTT Calculator
OECD Pillar Two top-up tax per jurisdiction. Top-up tax = (15% − ETR) × GloBE income net SBIE (Art. 5.2.1). Allocates top-up tax across QDMTT (Art. 11.3), IIR (Art. 2.1), and UTPR (Art. 2.4). ⚠ US-HQ groups exempt from IIR and UTPR per January 2026 OECD side-by-side package. Consumes T473 ETR outputs. Feeds T476 GIR Builder. Tier 1 Policy Mandate JSON + Markdown. Client-side. Works offline. Zero PII.
Tool URL: https://ainumbers.co/tools/474-topup-tax-qdmtt-calculator.html AP2/Policy Mandate export: yes
post/v1/tools/topup_tax_qdmtt_calculator
Request
- Base URL: https://ainumbers.co
- URL: https://ainumbers.co/v1/tools/topup_tax_qdmtt_calculator
- Auth: none declared
Request body
Response
Successful tool execution result
Changes
No recorded changes to this operation across all 1 revision of this API.