Seçilmiş AB Ülkelerinde ve Türkiye’de Patent Gelirlerine İlişkin Vergileme “Patent Box” Rejimi

Işıl Fulya ORKUNOĞLU Şahi̇n and Ahmet Burçin Yereli̇

Sosyoekonomi Journal, 2016, issue 24(29)

Abstract: “Patent Box” regime expresses reduced corporate tax rate to the income derived from patents. This regime intends to protect IP rights, its owners and obtained revenues from patents at the national level. In the study, patent box applications in Turkey and in some selected EU countries are comparatively evaluating. According to the guidelines of European Innovation Scoreboards when compared with selected EU countries for patent applications, create design and trademark, Turkey’s innovation performance is below the EU average. Reduced corporate tax rate for patent income is 15% in France and 10% in UK. 20% of patent income in Belgium and Luxembourg and 50% of patent income in Spain is the subject to tax. Patent income is exempt from tax in Ireland. 50% corporate and personal income tax exemption has been carrying for patent income in Turkey since 2014.

Keywords: Intellectual Property (IP) Rights; R&D Tax Incentive; Patent Box Regime; EU Countries; Turkey. (search for similar items in EconPapers)
JEL-codes: H2 O31 O34 (search for similar items in EconPapers)
Date: 2016
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