Patent Box decision guide

    Which Income Can Enter Patent Box?

    These receipts can be relevant IP income, but further calculations determine the qualifying relevant IP profit eligible for the effective 10% rate.

    Types of qualifying patent income

    • Product Sales — Sales of products that incorporate your patented technology
    • Licensing Income — Royalties and fees from licensing your patents to third parties
    • Infringement Income — Compensation received for patent infringement cases
    • Process Income — Income from services using patented processes or methods

    Separate the relevant streams

    Identify revenue streams linked to patented products/processes. Work with client's finance team to separate qualifying vs. non-qualifying income.

    Explore Patent BoxUnderstand the calculation