Patent Box

10% effective corporation tax rate

The Patent Box was introduced to incentivise companies to continue carrying out innovative activity within the UK. It works by taxing profits resulting from specific categories of intellectual property arising from R&D activity at a preferential rate.

This regime enables qualifying companies to benefit from a lower effective Corporation Tax rate of 10% on profits derived from the commercial exploitation of patents.

Get in touch with our team and find out more about eligibility and claims.

Download our Patent Box OnePager by filling out the form below:

    Meet our Advisors

    < >