Příklad (Maďarsko, statutární sazba 9%)
Calculation of top-up tax 1	
Pre-tax profit	1,000
Use of losses	500
Tax base	500
Corporate income tax payable (9%)	45
Deferred tax adjustment (regarding the use of losses)	45
Local business tax and innovation contribution	50
Income taxes covered	140 1
GloBE income	1,000 1
Effective tax rate	14% J
Top-up tax rate	1%
Substance carve-out	200
Tax base above substance carve-out	800
Top-up tax	8 1
Based on the standard of consolidation of the ultimate parent company
Deferred tax expense recognised on loss utilisation (500*9%)
Other covered taxes recognised as income taxes
Ratio of covered income taxes to GloBE income
Difference between 15% and effective tax rate
A certain proportion of the carrying value of tangible assets and labour costs
O 2023 Delaitte Česká republika
OECD Pillar Two: Global Minimum Tax