Patent Box

HM Revenue & Customs (UK Government)

10% Corporation Tax rate on profits from patented inventions

Elective reduced Corporation Tax rate of 10% on profits earned from patented inventions.

Gov. schemeTax Incentives

Eligibility: UK Corporation Tax-liable companies that own or exclusively license in patents granted by the UK IPO, the EPO or listed EEA authorities, and that carried out qualifying development.
Available in: United Kingdom
Details: Tiers, how to apply, what to watch out for and sources are free with an account.

Apply on gov.uk ↗

More tax incentives programs

Qualified Small Business Stock (QSBS, §1202)

U.S. Internal Revenue Service

Exclude up to $15M (or 10× basis) of capital gains

Founders and early investors in US C-corps can exclude most or all capital gains on qualifying stock. Stock issued after 4 July 2025 gets 50%/75%/100%…

Gov. schemeTax Incentives