Result
Difference (patent cheaper by)
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This calculation is for informational purposes only and does not replace advice from a qualified professional. Formulas and rates may not fit your exact situation — double-check the figures before making decisions.
How it is calculated
Simplified tax = revenue × simplified rate ÷ 100 − insurance contributions paid (floored at zero). This assumes a sole operator with no employees, where contributions reduce the tax without the 50% cap — with employees the deduction is capped at half the tax, computed more precisely in the simplified-tax calculator.
Patent cost = potential annual income × patent rate ÷ 100 × patent term ÷ 12, without the possible reduction for insurance contributions.
Difference = simplified tax − patent cost. A positive value means the patent is cheaper by that amount; negative means staying on the simplified scheme is cheaper. This is a rough tax-burden-only comparison — a patent is simpler to run (no income reporting within the limit), while the simplified scheme is more flexible with unstable revenue.