OmniCalcify
UKイギリスPatent Box Regime (10% Corporation Tax)ビジネス

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).

入力パラメータ

リアルタイム自動計算
£
クイック選択:
計算結果Patent 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

詳細な計算内訳

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

計算方法と根拠

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

法的免責事項および案内

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

本計算機は教育および参考目的のみに提供されています。表示される結果は法的または拘束力のある助言を構成するものではありません。

よくある質問 (FAQ)

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

関連する計算機

現在の計算に合わせたおすすめのツールと計算機

すべてのツールを見る