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/IRPEF/IRAP taxable base (e.g. Corporate Income, Personal Income, and Regional taxes) of a percentage (30% and 40% respectively for the first two Financial Years of adoption, 50% from the third onwards) of the qualifying income arising from intangible assets such as Software protected by copyright, Patents, Trademarks, Legally protectable drawings and models, Legally protectable know-how, 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, finalized to the development, maintenance and increase of the value of the intangible assets.

Contact us for more information about patent box in Italy


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