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DoubleTaxation.旅外臺灣納稅義務人居住者身分檢測

英國事業稅費試算：獨資事業與公司

選擇行業、組織型態和課稅方式，輸入全年收入和支出——試算工具會列出每一項稅費和保險費、合計金額，以及您最後實得的部分。

載入中…

組織型態

個體經營者（sole trader） Sole trader

以本人名義作為自僱者經營，稅後利潤全部歸您。責任無限：您個人承擔全部經營債務。無需在公司註冊處（Companies House）登記。

要求

GOV.UK, Set up as a sole trader (unlimited liability; register for Self Assessment above £1,000; licences) · GOV.UK, Self Assessment tax returns: deadlines (register by 5 October; online return and payment by 31 January; payments on account 31 July) · GOV.UK, Check if you're eligible for Making Tax Digital for Income Tax (£50,000 / £30,000 / £20,000) · GOV.UK, Register for VAT (£90,000; within 30 days)

課稅方式

所得稅＋第4類國民保險

獨資事業Sole trader (self-employed)

以個人名義經營。對利潤（營業額減費用）在12,570英鎊個人免稅額以上按20%/40%/45%繳納所得稅（Income Tax），並繳納第4類國民保險（Class 4 National Insurance）：12,570至50,270英鎊的利潤按6%，超過部分按2%。全部在年度自我評估（Self Assessment）申報表中申報。

條件

  • 增值稅（VAT）：過去12個月應稅營業額超過90,000英鎊時必須登記；計算中不含增值稅。
  • 自2024年4月6日起不再繳納第2類國民保險（Class 2）：利潤達到7,105英鎊即視為已繳（繳費記錄不受影響）；低於此數可自願每週繳納3.65英鎊。
  • 12,570英鎊的個人免稅額在收入超過100,000英鎊後每多2英鎊減少1英鎊，自125,140英鎊起為零，因此在這兩個數額之間實際稅率為60%。

HMRC, Rates and thresholds for employers 2026 to 2027 (Personal Allowance £12,570; basic rate band £37,700; additional rate from £125,140) · GOV.UK, Income Tax rates and Personal Allowances: income over £100,000 (Personal Allowance reduced by £1 for every £2) · GOV.UK, Self-employed National Insurance rates (2026 to 2027: Class 4 6% on £12,570–£50,270, 2% above; Class 2 treated as paid from £7,105)

有限公司（Ltd） Private company limited by shares (Ltd)

在公司註冊處登記的獨立法人；股東僅以其股份未繳部分為限承擔責任。一人可同時擔任唯一董事和股東。

要求

Companies House fees (incorporation £100 online; confirmation statement £50) · GOV.UK, Set up a limited company: step by step (director, shareholder, registered office, SIC code) · GOV.UK, Verifying your identity for Companies House · GOV.UK, Prepare and file annual accounts for a limited company (deadlines) · GOV.UK, Pay your Corporation Tax bill (9 months and 1 day)

課稅方式

公司稅19–25%＋股息稅

公司Private limited company (Ltd)

公司就利潤繳納公司稅（Corporation Tax）：50,000英鎊以下19%，250,000英鎊以上25%，兩者之間按25%並享受邊際減免（marginal relief）。作為股息支付給您的利潤按個人所得徵稅：超過個人免稅額和500英鎊股息免稅額的部分按10.75%/35.75%/39.35%（2026年4月6日起的稅率）。

條件

  • 增值稅（VAT）：過去12個月應稅營業額超過90,000英鎊時必須登記；計算中不含增值稅。
  • 50,000英鎊和250,000英鎊的限額適用於沒有關聯公司的公司的12個月會計期間；如有關聯公司，則在它們之間分攤。
  • 如果您通過公司為客戶工作、而若無公司您將是該客戶的僱員，則適用“非工資工作”規則（IR35）：收入按工資徵稅。
  • 12,570英鎊的個人免稅額在收入超過100,000英鎊後每多2英鎊減少1英鎊，自125,140英鎊起為零，因此在這兩個數額之間股息的實際稅率為53.625%（35.75% × 1.5）。

HMRC, Corporation Tax rates and allowances (financial year 2026: 19% / 25%, limits £50,000 / £250,000, standard fraction 3/200) · HMRC Company Taxation Manual CTM03925, Marginal Relief formula (CTA 2010 s.18B) · GOV.UK, Tax on dividends (2026 to 2027: dividend allowance £500; 10.75% / 35.75% / 39.35%) · Finance Act 2026, section 4 (dividend ordinary rate 10.75%, dividend upper rate 35.75% from 2026-27)

行業規則

對企業的資訊科技與顧問服務

軟體開發、資訊服務，以及對公司和個人事業的顧問服務。

其他對企業的服務 草稿——資料查核中

對公司提供的行銷、設計、翻譯、工程、記帳等專業服務。

對個人的服務 草稿——資料查核中

對個人客戶的生活服務、維修、美容、家教、攝影等。

商品買賣 草稿——資料查核中

零售和批發，包括網路商店（不含應課貨物稅的商品）。

商品製造 草稿——資料查核中

生產並銷售自有產品：食品、家具、服飾、手工製品。

試算假設

來源: HMRC, Rates and thresholds for employers 2026 to 2027 (Personal Allowance £12,570; basic rate band £37,700; additional rate from £125,140) · GOV.UK, Income Tax rates and Personal Allowances: income over £100,000 (Personal Allowance reduced by £1 for every £2) · GOV.UK, Self-employed National Insurance rates (2026 to 2027: Class 4 6% on £12,570–£50,270, 2% above; Class 2 treated as paid from £7,105) · HMRC, Corporation Tax rates and allowances (financial year 2026: 19% / 25%, limits £50,000 / £250,000, standard fraction 3/200) · HMRC Company Taxation Manual CTM03925, Marginal Relief formula (CTA 2010 s.18B) · GOV.UK, Tax on dividends (2026 to 2027: dividend allowance £500; 10.75% / 35.75% / 39.35%) · Finance Act 2026, section 4 (dividend ordinary rate 10.75%, dividend upper rate 35.75% from 2026-27) · GOV.UK, Register for VAT (threshold £90,000 taxable turnover in the last 12 months) · GOV.UK, VAT Flat Rate Scheme: work out your flat rate (rates by business type; limited cost business 16.5%) · GOV.UK, VAT Flat Rate Scheme: eligibility (VAT turnover £150,000 or less) · GOV.UK, Tax-free allowances on property and trading income (£1,000 trading allowance) · GOV.UK, Food business registration (register with your local authority) · HMRC, VAT rates on different goods and services (food usually zero-rated; confectionery and hot food standard-rated) · GOV.UK, Set up as a sole trader (unlimited liability; register for Self Assessment above £1,000; licences) · GOV.UK, Self Assessment tax returns: deadlines (register by 5 October; online return and payment by 31 January; payments on account 31 July) · GOV.UK, Check if you're eligible for Making Tax Digital for Income Tax (£50,000 / £30,000 / £20,000) · Companies House fees (incorporation £100 online; confirmation statement £50) · GOV.UK, Set up a limited company: step by step (director, shareholder, registered office, SIC code) · GOV.UK, Verifying your identity for Companies House · GOV.UK, Prepare and file annual accounts for a limited company (deadlines) · GOV.UK, Pay your Corporation Tax bill (9 months and 1 day)

查核日期: 2026年11月4日

依典型情況估算：未計入增值稅（營業稅）、創業優惠、其他收入及家庭相關扣除。不構成稅務意見。