Italian patent box regime


Since 2015, tax payers in Italy can elect for the Patent Box regime which allows exemptions from corporate income tax (IRES) and local tax (IRAP) on income from qualifying intellectual property.

The regime was introduced to encourage IP development, prevent tax evasion and create tax legislation compliant with the measures of Action 5 of the OECD BEPS initiative.

Italian Royalty Rate Analysis

As a general rule, quality, comparability and contemporaneous data is key for any Patent Box analysis. With regards to this, the RoyaltyRange intellectual property royalty rates database is a trustworthy tool for the Italian royalty rate analysis:

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