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UKReino UnidoPatent Box Regime (10% Corporation Tax)Negocios

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).

Datos y Parámetros

En tiempo real
£
Selección rápida:
Resultado CalculadoPatent Box Regime (10% Corporation Tax)

Total Annual Corporation Tax Saved via Patent Box

£52,500

Reduced Corporation Tax Due (10% Rate)

£35,000

Net Retained Profit After 10% Tax

£315,000

Desglose Detallado del Cálculo

Standard 25% CT
£87,500
Patent Box 10% CT
£35,000
Tax Saved (15%)
£52,500

Metodología de Cálculo

Standard 25% CT on Patent Profits = Qualifying Profit * 25%. Patent Box 10% CT = Qualifying Profit * 10%. Corporation Tax Saved = Qualifying Profit * 15%.

Aviso Legal e Informativo

Applies to companies holding qualifying patents granted by the UK Intellectual Property Office (UK IPO) or European Patent Office (EPO). Nexus fraction applies.

Esta calculadora es para fines educativos e informativos. Los resultados no constituyen asesoramiento financiero, fiscal o legal vinculante.

Preguntas Frecuentes

Qualifying patent-derived profits are taxed at just 10% Corporation Tax instead of the 25% main rate, saving 15% on qualifying IP profits.
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