What patents qualify for the UK Patent Box regime?

Patents granted by the UK Intellectual Property Office (UK IPO) or the European Patent Office (EPO) qualify.

Can development costs affect Patent Box relief?

Yes, the OECD nexus fraction applies to ensure the company developed or substantially contributed to the patented invention.

Reino UnidoPatent Box Regime (10% Corporation Tax)Negócios

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).

Negócios e Empresas Inovação e Patentes Impostos e Taxas

Dados de Entrada

Em tempo real

Relevant IP Commercial Profit (Patent Box Basis) (£)

Seleção 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

Detalhamento do Cálculo

Standard 25% CT

£87,500

Patent Box 10% CT

£35,000

Tax Saved (15%)

£52,500

Metodologia 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 Educacional

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 destina-se a fins educacionais e informativos. Os resultados não constituem consultoria financeira ou jurídica vinculativa.

Perguntas Frequentes

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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Reino Unido

UK Patent Box Regime 10% Corporation Tax Savings Calculator

Dados de Entrada

Detalhamento do Cálculo

Metodologia de Cálculo

Aviso Legal e Educacional

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