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

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  • Işıl Fulya ORKUNOĞLU ŞAHİN
  • Ahmet Burçin YERELİ

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.

Suggested Citation

  • Işıl Fulya ORKUNOĞLU ŞAHİN & Ahmet Burçin YERELİ, 2016. "Seçilmiş AB Ülkelerinde ve Türkiye’de Patent Gelirlerine İlişkin Vergileme “Patent Box” Rejimi," Sosyoekonomi Journal, Sosyoekonomi Society, issue 24(29).
    • Handle: RePEc:sos:sosjrn:160309
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    References listed on IDEAS

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    More about this item

    Keywords

    Intellectual Property (IP) Rights; R&D Tax Incentive; Patent Box Regime; EU Countries; Turkey.;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • O31 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Innovation and Invention: Processes and Incentives
    • O34 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Intellectual Property and Intellectual Capital

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