Patent Box

Year commencing 1 April 2017 2016
Percentage of benefits available    100%   90%   




The Patent Box enables companies to apply a lower rate of corporation tax to profits earned from its patented inventions. Patent Box effectively provides a 10% tax rate to reward UK companies that exploit patented IP rights.

front-register for free updates

Register for Free Updates

Receive free news and advice to help you build a better business