Knowledge Development Box

The Knowledge Development Box (KDB) is an Irish tax incentive, which allows a lower rate of corporation tax (6.25% instead of 12.5%) to be levied on profits arising from Intellectual Property Assets which have resulted from qualifying research and development activities.   Intellectual Property Assets which can be used as the basis of a KDB claim include inventions protected by qualifying patents, computer programs or copyrighted software, and inventions of small companies which are patentable but have not been patented and have been kept secret. Short-term patents do not count as Intellectual Property Assets under the policy, and marketing related IP such as trademarks are also not included.

Further information regarding the scheme can be found on the patents office website, and at