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.

Birleşik KrallıkPatent Box Regime (10% Corporation Tax)İş

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).

İş ve Şirketler İnovasyon ve Patentler Vergiler ve Harçlar

Hesaplama Girdileri

Anlık Canlı Hesaplama

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

Hızlı seçim:

Hesaplanan SonuçPatent 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

Ayrıntılı Hesaplama Dökümü

Standard 25% CT

£87,500

Patent Box 10% CT

£35,000

Tax Saved (15%)

£52,500

Hesaplama Metodolojisi

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

Yasal ve Bilgilendirici Uyarı

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

Bu hesaplayıcı yalnızca eğitim ve bilgilendirme amaçlıdır. Sonuçlar bağlayıcı finansal veya hukuki tavsiye niteliği taşımaz.

Sıkça Sorulan Sorular

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

İlgili Hesaplayıcılar

Mevcut hesaplamanıza göre önerilen araçlar ve hesaplayıcılar

Tüm araçları keşfedin

Birleşik Krallık

UK Patent Box Regime 10% Corporation Tax Savings Calculator

Hesaplama Girdileri

Ayrıntılı Hesaplama Dökümü

Hesaplama Metodolojisi

Yasal ve Bilgilendirici Uyarı

Sıkça Sorulan Sorular

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