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

parent_hqstring required

Parent HQ ISO-3 code — use 'US' to apply IIR/UTPR exemption

fyinteger

Fiscal year (affects SBIE transitional rates)

Response

Successful tool execution result

total_topup_mnumber
total_qdmtt_mnumber
total_iir_mnumber
total_utpr_mnumber
us_exemptboolean

Changes

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