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Patent Box

Supports companies in the United Kingdom by taxing qualifying patent profits at a reduced rate.

HM Revenue and CustomsUnited KingdomTax credit

Patent Box allows companies to elect into a 10% effective Corporation Tax rate on profits earned from exploiting qualifying patents — significantly below the standard 25% main Corporation Tax rate (from 2023). Qualifying patents must be granted by the UK Intellectual Property Office (UK IPO), the European Patent Office (EPO), or one of 13 EEA national patent offices (Austria, Bulgaria, Czech Repub…

BiotechHardwareAdvanced ManufacturingAdvanced MaterialsMedtechPhotonicsQuantumRoboticsSemiconductorsSynthetic Biology

Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.

Last verified: 31 May 2026Source: www.gov.uk