Italy’s patent box Program

The Italian government has recently implemented a very attractive patent box package.

Optional 5-year tax regime (irrevocable and renewable) which allows deduction from IRES and IRAP taxable base (e.g. Corporate Incomeand Regional taxes) of a percentage of 50%  of the qualifying income arising from intangible assets such as Software protected by copyright, Patents, legally protectable drawings and models, legally protectable knowledge, etc.

The Italian Patent Box follows in the footsteps of the models developed in other EU countries such as Belgium, France, United Kingdom, Luxembourg, The Netherlands, and Spain.

Eligible to access the Patent box regime are entities that:

  • produce a corporate income;
  • are entitled to exploit intangible assets;
  • carry out research and development activity, finalize the development, maintenance and increase of the value of the intangible assets.

Contact us for more information about patent box in Italy


Contact Us