IP Box

Harness the value of your intellectual property with tailored tax benefits

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IP Box regimes reward companies by reducing tax on income linked to intellectual property, making R&D more attractive while boosting competitiveness and growth.

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Turning your IP into an advantage

Innovating is costly, developing patents, software, or industrial designs demands years of effort and significant investment. While protecting your IP is essential, maximising its value through tax incentives can be complex. Each country sets its own rules: revenues must be traceable, R&D must be local, and multinationals face even stricter compliance challenges.

That’s where we come in. We guide you through the complexity, ensuring your IP assets aren’t just protected, but optimised for preferential tax treatment.

What we do:

Identify revenue streams tied to your IP
Link them to qualifying R&D expenditures
Assess eligibility under local and international rules
Secure and support your claim with confidence

With expertise across multiple jurisdictions, we help you navigate different Patent Box regimes so you can focus on innovation, while we unlock the tax benefits.

Our strength in numbers

Present in countries

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Localised expertise, global reach

Our global presence means the IP Box regime is available through our teams in multiple countries, each offering tailored guidance aligned with local legislation.

Wherever you operate, our local experts are ready to support your innovation and intellectual property tax needs under the applicable national schemes.

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Frequently asked questions

What types of IP assets are typically eligible?

Eligible intellectual property varies by jurisdiction, but commonly includes patents, software-related copyrights, utility models, and sometimes supplementary protection certificates or know-how. Some regimes extend eligibility to licenses, plant variety rights, or related intangible assets, but trademarks, brands, or marketing assets are often excluded. Requirements differ by country, so applying firms should always check local definitions and inclusions.

What benefits does a Patent/IP Box offer?

IP Box regimes generally offer reduced corporate tax rates on qualifying IP income, including royalties, licensing revenue, sales of IP, or embedded earnings. Effective tax rates can fall significantly, ranging from near 0% to around 15%, depending on the regime. These incentives promote R&D investment and commercialisation of IP, but the exact benefit depends on the local tax structure and applicable deductions.

Can the IP Box be combined with R&D tax credits?

In many countries, yes, IP Box benefits can coexist with R&D tax incentives. For example, Ireland’s Knowledge Development Box is explicitly complementary to the R&D tax credit. Nonetheless, in some jurisdictions, combining these benefits may be restricted to prevent overlap or double counting. Always verify local rules to ensure compliance.

Why is it called a “IP Box”?

The term “Box” refers to a dedicated, simplified tax category where income from intellectual property is “boxed off” and taxed at preferential rates, separately from regular business income. The phrase reflects how IP-derived profits are carved out and treated differently in tax calculations.

What is the difference between an “IP Box” and a “Patent Box”?

Originally, “Patent Box” regimes focused solely on revenues from patents. Over time, many countries broadened the scope to include other IP, like software, know-how, and licensing, thus evolving into the more inclusive “IP Box” or “Innovation Box”. Though often used interchangeably, Patent Box implies a narrower scope focused on patents, whereas IP Box denotes a wider range of eligible intangible assets.