Estimate your UK R&D relief under the merged RDEC scheme, or the Enhanced R&D Intensive Support (ERIS) payable credit for loss-making R&D-intensive SMEs.
Données vérifiées · July 2026
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For accounting periods beginning on or after 1 April 2024 most companies use the merged scheme: a 20% above-the-line R&D expenditure credit (RDEC), which is itself taxable — so the net benefit is roughly 15% for a profit-maker taxed at 25%. Loss-making, R&D-intensive SMEs (R&D ≥ 30% of total expenditure) can instead claim ERIS: an 86% additional deduction surrendered for a 14.5% payable cash credit.
£100,000 of qualifying R&D in a loss-making R&D-intensive SME: ERIS gives an enhanced deduction of £186,000 surrendered at 14.5% ≈ £26,970 payable credit.
Enter your qualifying R&D expenditure for the period.
Tick whether the company is loss-making and R&D-intensive (≥ 30% of spend).
Enter profit before R&D so the right corporation tax rate is applied.
Read the scheme used, the gross credit and the net benefit.
Last data update
July 7, 2026
Sources and references
HMRC — Research and Development (R&D) tax relief: the merged scheme and enhanced intensive support (gov.uk/guidance/corporation-tax-research-and-development-rd-relief).
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
Loss-making SMEs spending at least 30% of total costs on R&D use ERIS; everyone else uses the merged RDEC scheme.
Yes — RDEC is brought in above the line and is subject to corporation tax, which is why the net benefit is below the 20% headline.