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UKRoyaume-UniPatent Box Regime (10% Corporation Tax)Affaires

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).

Données du Simulateur

En temps réel
£
Sélection rapide :
Résultat CalculéPatent 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

Détail du Calcul

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

Méthodologie de Calcul

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

Avertissement Légal et Pédagogique

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

Ce simulateur est conçu à des fins éducatives et informatives. Les résultats ne constituent pas un conseil financier, fiscal ou juridique contraignant.

Foire Aux Questions

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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