Pillar Two Safe Harbour calculator

Run the transitional CbCR Safe Harbour tests (de minimis, simplified ETR and routine profits) for one jurisdiction. Blank fields are never treated as zero. Thresholds follow the fiscal year you select (for example, FY2026: simplified ETR rate 17%, payroll carve-out 9.4%, tangible asset carve-out 7.4%), separately from the rules pack label.