Select Your Region
UK and Irish companies that generate profit from patented technology or other qualifying intellectual property may be able to apply a reduced rate of Corporation Tax to that income. Select your region below for the relief that applies to your business.
Link to: Patent Box
UK
Patent Box
Patent Box lets UK companies apply a reduced 10% Corporation Tax rate to profits from qualifying patents and other intellectual property. The election must be made within two years of the relevant accounting period end.
Link to: Knowledge Development Box Ireland
Ireland
Knowledge Development Box
The Knowledge Development Box (KDB) applies an effective 10% Corporation Tax rate to profits from qualifying, self-developed intellectual property in Ireland. The relief currently applies to accounting periods beginning before 1 January 2027.