IP Box reduces PIT to 5% on income from qualified IP rights. Conditions, records and how to use in 2026.
IP Box is attractive for software developers, R&D and innovators. Lets you pay only 5% PIT on qualified IP income.
Developers, R&D, patent authors — JDG on scale, flat or CIT company. Requirement: income from qualified IP rights created, developed or improved within own R&D.
Mandatory separate records: revenue, cost, income per qualified right. No real-time records — no relief (sanction). Format is not imposed but must be reliable.
Qualified income × nexus = (a+b) × 1.3 / (a+b+c+d) where a — own R&D cost, b — R&D services from non-related, c — from related, d — IP purchase cost. Capped at 1.
IP Box is legal optimisation but needs proper documentation from day one. Danexis runs IP Box records.