Patent Box

Get tax relief from innovation.
Patent Box is a scheme where businesses can elect to pay a lower level of corporation tax on profits that have come from patents and other forms of Intellectual Property.

To be eligible you must meet the following criteria


Have a qualifying IP right

  • patents granted by the UK Intellectual Property Office (UKIPO) or the EPO
  • patents granted by some, but not all, states in the European Economic Area (EEA)
  • certain other European IP rights

Actively hold the qualifying IP right as an owner or exclusive licensee.


Have income related to the qualifying IP right

  • e.g. sales of patented products or sales of products that use patented technology

The Patent Box allows for a 10% corporate tax rate, rather than 19%, on qualifying profits that come from UK or European patents.

Ready to get started?

Speak to us about your grant funding plans and we'll help you make it happen through effective and results-driven grant writing.