Patent Box decision guide

    Is Your Company Eligible for Patent Box?

    Patent Box can apply an effective 10% Corporation Tax rate to qualifying relevant IP profits. Other profits remain taxed at your company's applicable rate.

    Eligibility requirements

    • Liable to UK Corporation Tax
    • Hold or exclusively licence-in granted UK/European patents
    • Have undertaken qualifying development on the patents
    • Generate income from the patented IP
    • Meet the active ownership and development conditions

    Start with the facts

    Initial consultation to confirm eligibility (patent ownership, R&D activity, commercialisation stage). Review of existing patents or pending applications.

    Explore Patent BoxWhich patents qualify?