IP Box Regime (Sec 115BBF) CalculatorFY 2026-27
Calculate logic for the 10% concessional tax rate on royalty income from patents developed in India under Section 115BBF.
Quick Summary: IP Box Regime (Sec 115BBF) Calculator
The IP Box Regime (Section 115BBF) offers a concessional tax rate of 10% on royalty income derived from patents developed and registered in India. This incentive aims to promote local R&D by significantly reducing the tax burden on intellectual property for Indian residents.
How to use the IP Box Regime (Sec 115BBF) Calculator
- 1
Input Royalty Income
Enter the total annual income earned from patent royalties.
- 2
Confirm R&D Expenditure
Ensure that at least 75% of the total expenditure on patent development was incurred in India.
- 3
Apply 10% Tax Rate
The tool calculates the net tax liability on royalty income without any other deductions or allowances.
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Regulatory Disclaimer · FY 2026-27
Last verified May 2026
Nature:Calculator platform and is NOT a SEBI-registered Investment Adviser. All calculations are indicative.
Risk:"Investments in securities market are subject to market risks. Read all related documents carefully before investing."
Consult a SEBI-registered IA or CA for personalised advice.
9 out of 10 traders in F&O incurred net losses (SEBI 2023). Tax estimates based on IT Act 2025. Trezoriq is not liable for financial decisions based on results.