5% tax on IP income
Income from intellectual property?
Pay 5% tax.
IPBox is a preferential 5% income tax rate for taxpayers earning income from the sale of qualified intellectual property rights – including patents, utility models or copyright to computer software.
Legal basis: Art. 24d–24e of the CIT Act · Details: Tax explanations of the Minister of Finance of 15.07.2019
Who is it for?
5% instead of 19% on IP income
The ebadu.IPBox service is designed for companies earning income from the sale of qualified intellectual property rights – created, developed or improved as part of their R&D activity.
The base taxed at 5% is the sum of qualified income – income from qualified IP multiplied by the nexus ratio defined in the income tax act.
Nexus = (a + b) × 1.3 ÷ (a + b + c + d)
a – own R&D work, b – R&D acquired from unrelated entities, c – R&D acquired from related entities, d – purchase of ready-made IP.
benefit
without IPBox
with IPBox
Myth
“IPBox is only for companies that hold patents.”
Reality
Copyright to computer software is also qualified IP – no registration needed. Income can come from licences, the sale of rights, or the price of a product or service in which the IP is embedded.
Who can really benefit from IPBox?
Examples
Computer software
Software and SaaS platforms
Mobile and web applications
Modules, libraries and APIs
Embedded software
Patents and designs
National and European patents
Utility models and industrial designs
Integrated circuit topographies
Pending applications – settled once protection is granted
Pharma & life sciences
Medicinal product registration
Veterinary medicinal products
Supplementary protection certificates (SPC)
Plant variety rights
Sources of IP income
Licence fees
Sale of IP rights
IP embedded in the price of a product or service
Compensation for infringement of rights
How much will you gain?
Calculate the benefits of ebadu.IPBox
See what benefits your organisation can achieve with ebadu.IPBox. Enter basic data to estimate the actual benefit for your company!
Annual benefit for the business
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The benefit calculator shows projected, approximate values of the benefits.
What do you get?
Tool and support in one
IPBox requires separate records for each qualified IP, documentation of R&D work and the nexus ratio. You get a recording tool and support at every stage – from contracts to audit.
ebadu.IPBox
Separate records for each IP
Costs, revenue and income assigned to a specific right – as the Act requires.
Rights transfer reports
Transferred rights by IP type – including software from B2B contractors.
Working time linked to results
Time commitment matched with the creative results of work on a given IP.
Cumulative nexus ratio
Nexus calculated cumulatively, from the first costs of work on a given IP.
Implementation and support
Contract adjustment
Contracts with employees and B2B contractors ensure effective transfer of IP rights.
IP identification
We help determine which rights in your company can be qualified IP.
Tax ruling support
We prepare an application for an individual tax ruling confirming the right to the 5% rate.
Integration with ebadu.PKUP and ebadu.R&D
R&D relief, 50% KUP and IPBox on shared data – no double record-keeping.