Interactive Tool

Pillar Two
scope checker.

Determine whether your multinational group is in scope for OECD Pillar Two (consolidated revenue at or above EUR 750M in 2 of 4 prior years). For in-scope groups, estimate the UAE QDMTT top-up to reach 15% effective rate after SBIE.

Group revenue test
Indicative threshold is EUR 750M (~USD 800M). Inputs in USD millions.
Tangible-asset + payroll carve-out per OECD methodology.
Pillar Two assessment
CHECKING…
Scope test & QDMTT top-up

About Pillar Two.

OECD Pillar Two establishes a 15% global minimum effective tax rate for multinational groups with consolidated revenue at or above EUR 750M in 2 of 4 prior years. The UAE\'s Qualified Domestic Minimum Top-up Tax (QDMTT) means the UAE collects the top-up tax domestically rather than ceding it to foreign parent or sister jurisdictions.

The Substance-Based Income Exclusion (SBIE) carves out a portion of income tied to tangible assets and payroll. Real UAE substance reduces the top-up tax liability.

This tool provides indicative scope and top-up calculation only. Real Pillar Two compliance requires comprehensive GloBE-rule analysis, jurisdiction-by-jurisdiction ETR calculation, and the full SBIE methodology. Speak to Neo Legal's International Structuring team.

Need specialist counsel?

Senior counsel only. Direct engagement with the partner who will run your matter.

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