Companies investing in research and development can benefit in 2026 from an extremely effective tax optimization tool for intangible assets: the Patent Box regime. The incentive allows for a preferential tax treatment on R&D costs related to intangible assets, with a 110% tax uplift. The measure is particularly attractive as it supports expenses incurred for the development, enhancement, maintenance, protection and exploitation of intangible assets, covering costs up to the eighth tax period preceding the year in which the IP right is granted. Eligible R&D costs relate to:

• copyrighted software;
• industrial patents;
• designs and models.

The Patent Box is not only a tax benefit: it improves the profitability of high-tech projects and, if properly structured, can be combined with other public funding measures. Please note the timing: the option must be exercised by the deadline for filing the income tax return.