KeyPoint Subvention
frenfr
Our tools

IP Box simulator

Estimate the tax saving the IP Box regime gives you on your patent and software income.

Your asset and its income

Licence and sub-licence royalties, licence sales, SaaS subscriptions, proceeds from disposing of the asset.

Salaries of the engineers assigned to it, R&D subcontracting, depreciation on research equipment, for the year concerned.

Running total since the asset began. The ratio is recalculated each year. This is the numerator of the nexus ratio.

Running total since the asset began. These costs sit in the denominator of the nexus ratio but not in the numerator.

Your estimated tax saving

0 €

Nexus ratio0 %

Estimate based on article 238 of the French tax code. The ratio is rounded up.

The article 238 regime applies by election, asset by asset or by family of assets, and requires a full scientific and technical file plus a nexus ratio tracked year after year. This estimate covers one asset and one financial year. It leaves out what happens to loss-making years, how the ratio is rebuilt over time, and whether the asset qualifies at all. Software, in particular, must be protected by copyright. An analysis beforehand is essential before making the election.

Read the IP Box rules