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Patent Box

Effective from 1 January 2018, an amendment to the Income Tax Act introduced a separate tax regime, the patent box, which provides a tax exemption on income from considerations for granting a right to use, or for using protected patents, utility models, or software (intangible assets) resulting from the taxpayer’s own development activities in Slovakia, up to 50% of such income. The tax exemption only applies to taxable periods in which the taxpayer amortizes capitalized costs for the development of these intangible assets.

A tax exemption of income from the sale of products for the production of which a protected patent or a utility model created by the taxpayer in Slovakia (embedded intangible assets) has been used, was also introduced, also up to 50% of such income.

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Bartosz  Jasiolek

Bartosz Jasiolek

Partner, Tax & Legal Leader, PwC Slovakia

Christiana Serugová

Christiana Serugová

CEE TLS Lead Relationship Partner, PwC Slovakia

Tel: +421 903 261 010

Zuzana Palkechová

Zuzana Palkechová

Manager, PwC Slovakia

Tel: +421 910 509 114

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