Help

Help & FAQ

Everything you need to get started with the Simplified ETR Safe Harbour calculator — how the wizard works, tips for entering data, and what to do if something goes wrong.

Getting started

How the wizard works

The calculator walks you through 13 steps. You don't need to fill in every step — just complete the ones relevant to your group. At the end, hit Run calculation to get your results.

Fiscal year — Set your fiscal year start date and the minimum tax rate (usually 15%).
Tested jurisdictions — Add each country/jurisdiction your group operates in.
Inputs — Enter the financial data for each jurisdiction (profit before tax, tax expenses, etc.).
Eligibility — Confirm whether each jurisdiction meets the eligibility requirements.
Cross-border items — Record any tax items that apply across jurisdictions.
Adjustments — Add after-year-end or transfer pricing adjustments, if any.
Allocation registers — Set up permanent establishments, flow-through entities, and allocable tax items (for groups with entities in multiple jurisdictions).
Prior-year status — Provide prior-year pass / fail history for entry/re-entry checks.
Integrity — Run consistency checks to verify that income and tax figures reconcile.
DDT Recapture — Track deferred tax liability recapture balances (if applicable).
Elections — Choose which elections to apply, both group-wide and per-jurisdiction.
Carryforwards — Enter any opening carryforward balances from prior years.
Review & Run — Check everything, run the calculation, and view results.

Frequently asked questions

What is the minimum I need to enter to run a calculation?

At a minimum, you need a fiscal year start date, at least one tested jurisdiction with a country code, and the profit before tax for that jurisdiction. Everything else is optional but will give you a more accurate result.

Where do I enter elections?

Step 11 (Elections) has a full catalog of available elections. Group-wide elections (like the after-year-end adjustments election) are at the top. Jurisdiction-specific elections appear below after you select a jurisdiction. Some elections also have dedicated fields in other steps — the wizard will warn you if you enter the same election in two places.

What are the sign conventions?

Income items: Enter excluded amounts (like excluded dividends) as positive numbers. The engine will subtract them for you.

Tax adjustments: Use a positive number to increase taxes, or a negative number to decrease them. For example, a tax credit of 250,000 that reduces your covered taxes would be entered as −250,000.

If you're unsure about the sign for a particular election, open the election catalog — each item shows the expected input type and sign guidance.

Can I save my work and come back later?

Yes. Use the Scenario History panel on the left side. Name your scenario and click Save Scenario. All your inputs and results are saved, so you can reload them at any time.

How do multi-year scenarios work?

After running a calculation, you can click Advance Year to carry forward your results (balances, carryforwards, prior-year status) into the next fiscal year. You'll need to review and confirm the carried-forward data before running the next year's calculation.

What does 'deemed zero' mean?

If a jurisdiction's revenue and profit fall below the de minimis threshold, it can be "deemed zero" — meaning no top-up tax applies. The calculator can check this for you automatically based on the thresholds in the OECD rules.

What's the difference between the entity roll-up and jurisdiction views?

In the jurisdiction view, you enter totals for each jurisdiction directly. In the entity roll-up view, you enter data for each entity separately and the calculator combines them into jurisdiction-level totals for you. Use entity roll-up if you have multiple entities in the same jurisdiction.

Troubleshooting

Validation error

This usually means a required field is empty or a value is outside the expected range. Check the highlighted fields in the wizard and fill in any missing data. You can also click the Validate button at the bottom of any step to see a full list of issues before running.

Sign-in required

You can explore the wizard and set up your inputs without signing in. However, running calculations, saving scenarios, and exporting results all require a paid licence. Click Sign In in the top-right corner if you already have an account, or purchase a licence first to create one.

Possible double-counting detected

This warning appears when the same item appears to be entered in two places — for example, entering an election amount both in a dedicated field and in the election catalog. The wizard will ask you which one to keep so nothing is counted twice.

Excel upload: 'Only .xlsx files are supported'

Make sure you're uploading the file in .xlsx format (not .xls or .csv). You can download a blank template from the Excel upload section, fill it in, and re-upload. The maximum file size is 10 MB.

Election timeline overlap

Two elections of the same type have overlapping effective dates. Go to Step 11 (Elections) and adjust the effective start dates so they don't overlap.

Tips

Use CSV import for bulk data. Steps like Adjustments, Allocation Registers, and DDT Recapture all support CSV import. Download the template, fill it in using a spreadsheet, and upload — much faster than entering rows one by one.

Save before running. Saving a scenario stores everything — your inputs, elections, and results. If you make a mistake, you can reload your last saved version.

Validate early. You don't have to wait until the final step to validate. Click the Validate button at any point to catch issues before you run.

Additional resources

For questions about specific fields or how the rules apply to your situation, refer to the Methodology page, which explains how each wizard step maps to the OECD Pillar Two framework.

The underlying rules are defined in the OECD Global Anti-Base Erosion (GloBE) Model Rules and Commentary. You can find the official documents on the OECD Global Minimum Tax page.