UK Patent Box Regime 10% Corporation Tax Savings Calculator
Calculate Corporation Tax savings under the UK HMRC Patent Box regime (allowing companies to apply a preferential 10% Corporation Tax rate on qualifying commercial profits derived from UK/European patented inventions instead of the standard 25% Main Rate).
Eingabedaten
Echtzeit-BerechnungTotal Annual Corporation Tax Saved via Patent Box
Reduced Corporation Tax Due (10% Rate)
£35,000
Net Retained Profit After 10% Tax
£315,000
Detaillierte Berechnungsübersicht
Berechnungsmethodik
Standard 25% CT on Patent Profits = Qualifying Profit * 25%. Patent Box 10% CT = Qualifying Profit * 10%. Corporation Tax Saved = Qualifying Profit * 15%.
Wichtiger rechtlicher Hinweis
Applies to companies holding qualifying patents granted by the UK Intellectual Property Office (UK IPO) or European Patent Office (EPO). Nexus fraction applies.
Dieser Rechner dient ausschließlich Informations- und Bildungszwecken. Die Ergebnisse stellen keine verbindliche Finanz-, Steuer- oder Rechtsberatung dar.
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