Europe
Malta IP Box Regime
95% deduction yields effective 1.75% rate when nexus ratio is 1
Indefinite · Foreign income partly exempt
Europe
Poland IP Box Regime
Poland's IP Box regime offers a preferential 5% tax rate on income derived from qualifying intellectual property rights, including patents, software copyrights, and registered designs.
Regime overview
- Status
- Active
- Type
- Preferential
- Established
- 2019
- Duration
- Indefinite
- Highlight
- 5% flat tax on qualifying IP income
Tax situation
Default Rates
- Eligibility
- Any resident
- Duration
- Indefinite
- Income Tax
- 12-32%
- Foreign Income
- Taxed
- Capital Gains
- 19%
- Dividends
- 19%
- Wealth Tax
- None
- Inheritance Tax
- None
IP Box Regime
- Eligibility
- Residency
- Duration
- Indefinite
- Income Tax
- 5%
- Foreign Income
- Taxed
- Capital Gains
- 19%
- Dividends
- 19%
- Wealth Tax
- None
- Inheritance Tax
- N/A
| Tax Type | Default | IP Box Regime |
|---|---|---|
| Eligibility | Any resident | Residency |
| Duration | Indefinite | Indefinite |
| Income Tax | 12-32% | 5% |
| Foreign Income | Taxed | Taxed |
| Capital Gains | 19% | 19% |
| Dividends | 19% | 19% |
| Wealth Tax | None | None |
| Inheritance Tax | None | N/A |
Key benefits
5% tax on qualifying IP income
Software copyrights qualify, attractive for developers
No prior residency requirement
Requirements and considerations
None
Program details
Poland's IP Box regime (introduced in 2019) provides a preferential 5% tax rate on qualifying income derived from intellectual property rights. This compares very favorably to Poland's standard 32% top marginal income tax rate or 19% flat tax option.
Qualifying IP rights include patents, utility models, registered industrial designs, integrated circuit topographies, additional protection certificates for pharmaceutical and plant protection products, and copyrighted software.
The regime follows OECD nexus principles, meaning benefits are proportional to R&D expenditure incurred by the taxpayer. The "modified nexus approach" calculation determines what portion of IP income qualifies for the 5% rate based on qualifying R&D costs.
Poland's IP Box can apply to both corporate and individual taxpayers who generate income from qualifying IP. It is particularly attractive for software developers and tech entrepreneurs given that software copyrights qualify.
Interested in IP Box Regime?
Our tax advisors can help you evaluate eligibility requirements and optimize your tax position under this regime.
Schedule consultationOther tax regimes
Europe
Slovakia Patent Box Regime
50% exemption roughly halves corporate tax on qualifying IP income
Indefinite · Foreign income partly exempt
Europe
United Kingdom Patent Box Regime
Qualifying patent profits taxed at effective 10% corporation tax
Indefinite · Worldwide taxation
Europe
Lithuania IP Box Regime
A reduced 7% corporate income tax rate can apply to taxable profits from the commercial exploitation of qualifying IP, materially below Lithuania's standard CIT rate
Indefinite · Worldwide taxation
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