United KingdomPatent Box Regime (10% Corporation Tax)BusinessUK 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).
Calculator Inputs
Live Real-TimeTotal Annual Corporation Tax Saved via Patent Box
Reduced Corporation Tax Due (10% Rate)
£35,000
Net Retained Profit After 10% Tax
£315,000
Detailed Calculation Breakdown
Calculation Methodology
Standard 25% CT on Patent Profits = Qualifying Profit * 25%. Patent Box 10% CT = Qualifying Profit * 10%. Corporation Tax Saved = Qualifying Profit * 15%.
Important Legal & Educational Disclaimer
Applies to companies holding qualifying patents granted by the UK Intellectual Property Office (UK IPO) or European Patent Office (EPO). Nexus fraction applies.
This calculator is designed for educational and informational purposes only based on public statutory frameworks. The outputs do not constitute binding financial, tax, or legal advice. We assume no liability for decisions made based on these estimations. Always verify with the relevant official authorities or a certified professional advisor.
Frequently Asked Questions
Related Calculators
Recommended tools and calculators tailored to your current calculation
United KingdomUK Corporation Tax & Marginal Relief Calculator (19% to 25%)
United KingdomUK Sole Trader Self-Assessment Tax & Class 4 National Insurance Calculator
United KingdomUK VAT Flat Rate Scheme (FRS) vs. Standard VAT Calculator
United KingdomUK Small Business Rate Relief (SBRR) & Commercial Rates Calculator
United KingdomUK Apprenticeship Levy & £15,000 Annual Allowance Calculator
United KingdomUK Dividend Tax & £500 Allowance Calculator (Director & Investor)
United KingdomUK Stocks & Shares ISA £20,000 Allowance & Tax-Free Growth Calculator
United Kingdom