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Both calculators, live. Safe Harbour screening, then the full Articles 3–7 GloBE waterfall — all on 8 jurisdictions of demo data.

Safe Harbour (Art. 9.4)
Full GloBE (Art. 3–7)
Click any jurisdiction to drill down

Step 1 — Safe Harbour Screening

Safe Harbour Calculator

ETR threshold 16.0%SBIE payroll 9.6%SBIE tangible 7.6%De Minimis: Rev < €10M & PBT < €1M
Jurisdictions
4 qualified 4 needs GloBE
Revenue
€450.0M
Profit Before Tax
€85.0M
Covered Taxes
€15.4M
Effective Tax Rate
18.1%
Test 1
De Minimis
FAIL
Revenue < €10M✗
Profit < €1M✗
3-Year Average Smoothing
FY2025
450.0M
FY2024
440.0M
FY2023
425.0M
Avg: 438.33M / 80.00M
Test 2
Simplified ETR
PASS
18.1%
Your ETR vs 16.0% minimum
Test 3
Routine Profits
FAIL
SBIE Amount€18.7M
Threshold€18.7M
Profit ≤ Threshold✗
✓
Safe Harbour Qualified
Simplified ETR 18.1% ≥ 16% (TCSH Ch. 1 ¶1(b))
DE · FY2025
OECD Transitional CbCR Safe Harbour
4
Safe Harbour
4
Needs GloBE
8
Total Jurisdictions
€10.0M
Est. Top-up Exposure

4 of 8 jurisdictions qualify for Safe Harbour · FY2025 OECD rates applied · Acme Corporation demo data

Jurisdictions that fail Safe Harbour need the full GloBE calculation.

Cert runs the Articles 3–7 waterfall automatically for every jurisdiction — calculating GloBE Net Income, Adjusted Covered Taxes, SBIE carve-out, and top-up tax.

Step 2 — Full GloBE Calculation

Full GloBE Calculator

FY2025
Minimum rate 15.0%SBIE payroll 9.6%SBIE tangible 7.6%Acme Corporation · 8 jurisdictions
Jurisdictions
4 with top-up 4 no top-up
Revenue
€250.0M
Profit Before Tax
€100.0M
GloBE Net Income
€95.0M
Jurisdictional ETR
8.8%
Articles 3–7 Waterfall
1
GloBE Net IncomeArt. 3.2
PBT + Adjustments − Exclusions + QRTC + MTTC
€95.0M
2
Adjusted Covered TaxesArt. 4.1
(Current + Deferred + UTP + Recapture) − NRTC
€8.4M
3
Jurisdictional ETRArt. 5.1
ACT ÷ GNI
8.8%
4
SBIE Carve-outArt. 5.3
Payroll × 9.6% + Tangible × 7.6%
€4.0M
5
Excess ProfitArt. 5.2
MAX(0, GNI − SBIE)
€91.0M
6
Top-up Tax %Art. 5.2
MAX(0, 15% − 8.8%)
6.2%
7
Top-up Tax AmountArt. 5.2
Excess Profit × Top-up Tax %
€5.6M
Adjusted Covered Taxes breakdown
Current Tax€8.0M
Deferred Tax€400K
Uncertain Tax Positions€0
Recapture€0
NRTC Applied€0
Total ACT€8.4M
€5.6M Top-up Tax
ETR 8.8% is below the 15.0% minimum
IE · FY2025
GloBE Model Rules Art. 3–7
8
Jurisdictions
4
With Top-up Tax
4
No Top-up Tax
€11.5M
Total Top-up Tax

Full GloBE calculation (Articles 3–7) · FY2025 OECD rates · Acme Corporation demo data

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What you see above is the actual calculation engine.

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Built to OECD Pillar Two GloBE Model Rules · Transitional CbCR Safe Harbour (Article 9.4) · Trojion Consulting Ltd