UAE Pillar Two — GloBE 2026

Calculate your tax
before it surprises you

Every UAE group with foreign entities is subject to Pillar Two from January 2026. PillarMinds computes your full GloBE compliance in two minutes — not two months.

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OECD GloBE aligned
UAE MoF compliant
No credit card required
GloBE Dashboard — FY 2025
Entities
14
Top-up Due
2.4M
Compliant
11/14
Entity Country ETR Top-up
Holdings Ltd 🇦🇪 UAE 18.4% —
Tech Solutions 🇮🇪 Ireland 9.2% AED 1.2M
Trading FZCO 🇸🇬 Singapore 14.1% AED 840K
Real Estate LLC 🇦🇪 UAE 22.7% —
OECD GloBE Rules 2026
UAE Pillar Two Active
Minimum ETR 15%
SBIE Rates Updated 2025
IIR + UTPR Computed
Top-up Tax Automated
MoF UAE Aligned
14+ Jurisdictions Supported
OECD GloBE Rules 2026
UAE Pillar Two Active
Minimum ETR 15%
SBIE Rates Updated 2025
IIR + UTPR Computed
Top-up Tax Automated
MoF UAE Aligned
14+ Jurisdictions Supported
Platform Features

Everything GloBE compliance needs

Built around the OECD rules and UAE Ministry of Finance guidelines — every calculation your group needs, in one place.

Excel Upload & Validation
Upload your financial data with our OECD-validated template. Auto-validation catches errors before calculations run.
ETR per Entity
Effective Tax Rate computed for each constituent entity in your group — across all jurisdictions.
SBIE Calculation
Substance Based Income Exclusion automatically applied with the correct payroll and tangible asset rates for 2026.
Top-up Tax Liability
Exact top-up tax amounts per entity and per country — IIR and UTPR computed and clearly separated in your report.
Multi-Group Management
Manage multiple MNE groups under one account. Ideal for holding groups, family offices, and accounting firms.
PDF Report Export
Generate a full GloBE compliance report as a branded PDF — ready for board review or external audit submission.
How it works

Compliance in three steps

No consultants, no spreadsheet formulas, no guesswork. Upload your data and get a full GloBE picture in minutes.

1

Register your MNE group

Create your group, add your constituent entities, and set the jurisdictions. Takes under five minutes.

2

Upload financials via Excel

Use our validated template to enter revenue, tax, payroll, and tangible assets per entity. Upload once per period.

3

Get your full GloBE report

ETR, SBIE, and Top-up Tax computed instantly. Download the PDF or review it live on your dashboard.

Step 1 — Register Group
Group Name
Al Masdar Holdings Group
Parent Country
🇦🇪 UAE
Fiscal Year
2025
🇦🇪 UAE 🇮🇪 Ireland 🇸🇬 Singapore + Add
GloBE Engine

Every calculation the rules require

PillarMinds computes the full GloBE stack — from adjusted income to final top-up tax — with no manual formulas.

📐
Effective Tax Rate
Adjusted covered taxes over GloBE income, per jurisdiction — flagged when below the 15% minimum.
ETR = Adjusted Covered Taxes ÷ GloBE Net Income
🏗
SBIE Exclusion
Substance-based income exclusion applied at current OECD rates — payroll (9.8%) and tangible assets (7.8%).
SBIE = 9.8% × Payroll + 7.8% × Net Book Assets
⚖️
Top-up Tax
Exact top-up tax due per low-taxed entity, after SBIE exclusion and any applicable de minimis carve-outs.
Top-up = (15% − ETR) × (GloBE Income − SBIE)
🌐
IIR + UTPR
Income Inclusion Rule and Undertaxed Profits Rule allocated correctly based on your group's ownership structure.
IIR → Parent | UTPR → Other jurisdictions
What's covered

Full Pillar Two coverage — out of the box

Everything the OECD and UAE MoF require for GloBE reporting, built into a single platform.

See it in action
GloBE Model Rules (OECD 2023)
UAE Qualifying Domestic Minimum Top-up Tax
Substance Based Income Exclusion (2026 rates)
Income Inclusion Rule (IIR)
Undertaxed Profits Rule (UTPR)
De Minimis Exclusion carve-outs
Multi-entity group management
Full audit trail per calculation
Trust & Security

Built for enterprise-grade confidence

🏦
OECD Aligned
Every formula maps directly to the OECD GloBE Model Rules published 2023 and updated 2025.
🇦🇪
UAE MoF Compliant
Built around the UAE Ministry of Finance Pillar Two framework and the January 2026 deadline.
🔒
Data Isolation
Full tenant isolation at the database level. Your financial data is never shared or accessible to other accounts.
☁️
AWS Middle East
Hosted on AWS infrastructure in the Middle East region with CSRF protection on every request.
Pricing

One price. Full ownership.

A permanent license — not a subscription. Pay once, own it forever, with one year of updates and support included.

Standard
For groups beginning their Pillar Two journey — up to 10 constituent entities.
$4,999
One-time license — early bird price
✓ First 20 customers only
Start free trial
  • Up to 10 constituent entities
  • 1 MNE group
  • Full GloBE + ETR + SBIE engine
  • Excel upload + validation
  • 1 year support + updates
  • PDF export — not included
  • Multi-group — not included
Most popular
Professional
For mid-size groups and accounting firms serving multiple clients.
$9,999
One-time license — full price
✓ Permanent license + 1 yr support
Get a demo
  • Up to 20 constituent entities
  • Unlimited MNE groups
  • Full GloBE + ETR + SBIE + IIR + UTPR
  • PDF report export
  • Full audit trail
  • WhatsApp support
  • 1 year updates + SBIE auto-refresh
Enterprise
For large groups and audit firms needing integration and white-label reports.
Custom
Starting from $14,999 — tailored
✓ Partner pricing for accounting firms
Talk to sales
  • Unlimited entities
  • White-label PDF reports
  • API integration (SAP / Oracle)
  • Dedicated account manager
  • 99.9% SLA guarantee
  • Team training sessions
  • 24/7 priority support

All licenses include a 14-day free trial — no credit card required.

FAQ

Common questions

If your group has annual consolidated revenue above €750 million and has entities in more than one country, you fall within the scope of Pillar Two. From January 2026, UAE-headquartered groups and MNEs operating in the UAE are subject to the UAE Qualifying Domestic Minimum Top-up Tax.
Every formula is derived directly from the OECD GloBE Model Rules and cross-referenced with the UAE Ministry of Finance guidance. The SBIE rates are updated automatically when OECD revises them — currently 9.8% for payroll and 7.8% for tangible assets for 2026.
All accounts are isolated at the database level — your data is completely separate from every other customer. The platform runs on AWS Middle East infrastructure with CSRF protection on every request and encrypted storage at rest.
Yes — the Professional and Enterprise licenses support unlimited MNE groups, so your firm can manage 10, 20, or more client groups under a single account. We also have a partner program with referral commissions. Contact us to learn more.
You pay once and own the software permanently. There are no monthly or annual recurring fees. The license includes one year of updates and support. After the first year, you can optionally renew support for $999/year — but the software continues to work regardless.
Get in touch

Talk to the team

Have questions about your group's specific situation? We'll walk you through a live demo with your own data.

info@pillerminds.com
WhatsApp — available during UAE business hours

Request a demo

Include country code (e.g., +971 for UAE)
January 2026 deadline is approaching

Know your Pillar Two position
before the deadline does

Start your free trial now. Upload your first Excel file and see your full GloBE report in minutes.

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