Patent Box Policies

This report surveyed the academic and grey literatures on ‘patent box’ policies. A patent box is a policy tool that reduces the rate of corporation tax levied on the income generated from certain types of qualifying property (IP), particularly patents. In contrast with research and development (R&D) tax credits, which target the front end of the innovation lifecycle, a patent box regime targets the last stage of the innovation lifecycle, namely commercialisation. Tax relief can be given either as a reduced tax rate or a tax break for a portion of the patent box income.

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