Patent Income Deduction

The measure

The Patent Income Deduction is a powerful fiscal tool allowing the beneficiary (Belgian companies and Belgian branches of foreign company) to deduct up to 80% of the patent related incomes from its tax base.

The incentive can be applied on 3 different types of patent revenues:

  • Patent licenses (granting or licensing rights to third parties)
  • Direct Patent Exploitation (production and sale of products and/or services under the scope of the patent)
  • Patent Improvement (further development of a patented technology)

Ayming's added value

Ayming’s innovation team of experts can help you with the identification of eligible patents, the adequate calculation method, the calculation of the potential resulting revenue deduction as well as the coordination of the application with the designed institutions.