Technopark & R&D

Does this calculation apply to all technopark income?

No. The qualified expenditure ratio applies to income arising from intangible rights tied to a patent or a functionally equivalent certificate. For other income from software and R&D activity carried out in the zone, the exemption is applied under the general rules.

Read the full article: You Have the Patent. The Exemption Is Another Matter: The Qualified Expenditure Ratio →