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IP Box Calculator

Calculate how much you can save with IP Box (5% tax rate on income from qualified intellectual property).

Income from qualified IP

Developers usually have Nexus index = 1.0

Calculation results

Nexus index (n):1.000
Taxable base:200,000 zł
Standard tax:38,000 zł
Tax with IP Box (5%):10,000 zł
SAVINGS:28,000 zł

How does IP Box work?

  • IP Box reduces tax rate to 5%
  • Applies to income from qualified IP rights
  • Requires conducting R&D activities
  • For developers, Nexus index usually = 1.0

About IP Box Benefit

IP Box is a preferential income tax rate of 5% on income from qualified intellectual property rights. The benefit was introduced in 2019 to encourage entrepreneurs to conduct R&D activities and commercialize innovative solutions. This is similar to programs in other EU countries (France, Netherlands, Sweden).

Nexus Index - what is it?

Nexus is a coefficient (0-1) determining what portion of IP income comes from your own R&D activities. The more R&D costs you incur, the higher the index. For developers conducting their own development work, it usually equals 1.0 (100%). Formula: n = (a+b)×1.3 / (a+b+c+d)

  • a - own R&D costs
  • b - R&D purchased from external companies
  • c - R&D from related parties
  • d - costs of acquiring finished IP

Qualified IP includes:

  • Copyrights to computer programs
  • Patents and utility models
  • Industrial designs and semiconductor topographies
  • Plant varieties and medicinal product rights

Requirements to use:

  • Conducting R&D activities
  • Creating or developing qualified IP
  • Maintaining separate accounting records
  • Cannot use with flat tax (only PIT/CIT)

⚠️ These are ESTIMATE calculations for informational purposes only.