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 realTotal Annual Corporation Tax Saved via Patent Box
Reduced Corporation Tax Due (10% Rate)
£35,000
Net Retained Profit After 10% Tax
£315,000
Desglose Detallado del Cálculo
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.
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