Swiss Patent Box Calculator for Tax Year 2026
Calculate tax savings using the Swiss Patent Box regime for qualified IP income. Nexus quotient and cantonal comparison.
Company Data
Analisi Patent Box - Zuerich
Come utilizzare Calcolatore Fiscale Patent Box Svizzera 2026
Insert useful total and income from IP
Total useful income and total annual income before taxes. Income from IP is the quota derived from patented or qualified IP (licenses, sales, usage rights).
Indicate research costs and total costs
The Nexus quotient is calculated by dividing qualified R&D costs by total costs. The higher this quotient, the greater the qualifying income tax rate.
Select Canton and Tax Rate
Combined effective tax rate (federal, cantonal, and municipal) is required for comparison. A reference rate is proposed.
Analyze Tax Savings
Income from IP qualified is reduced up to 90%. The calculation shows the tax with and without Patent Box and the related savings.
Suggerimenti
- The combined Patent Box with Super Deduction R&S can reduce the effective rate on qualified IP to under 5%.
- The nexus quotient is determinant: higher R&S of own means a higher qualification rate than income from IP.
- Tax rate is lowest at ~11.8% plus the Patent Box rate, effective on IP under 1.5%.
- Rapid IP cost structuring and accurate documentation of R&D expenses are essential for tax planning.
Domande frequenti
What is the Patent Box in Switzerland?
The Patent Box is a tax relief introduced with the 2020 TRAF reform. Income from patented inventions and equivalent IP rights can be taxed at cantonal level with a reduction of up to 90%.
What is the Nexus ratio?
The Nexus approach ensures that only IP income deriving from the company's own research activity is favoured. Nexus ratio = qualifying R&D costs / total costs. With externally acquired IP, the ratio decreases.
Which IP rights qualify?
Patents, supplementary protection certificates, plant varieties, semiconductor topographies and software copyright (in certain cantons). Trademarks and know-how do not generally qualify.
Is there a combination of Patent Box + R&D super-deduction?
Yes. Cantons can additionally offer an R&D super-deduction (up to 50% on qualifying R&D expenses). Combined with the Patent Box it allows significant tax savings.