The current tax rates for patent technology transfer are mainly: 1. Personal income tax. The income obtained by individuals from providing patent rights, trademark rights, copyrights, non-patented technologies and other franchises is one of the taxable incomes (royalty income) listed in Article 2 of the "Personal Income Tax Law", and individual income tax must be paid in accordance with the law. . The tax calculation method is: if the taxpayer's income does not exceed 4,000 yuan per time, 800 yuan of expenses will be deducted; if the income exceeds 4,000 yuan, 20 yuan of expenses will be deducted, and the balance shall be the taxable income. The applicable tax rate is 20. 2. Business tax. Any transfer of land use rights, patent rights, non-patented technology, trademark rights, copyrights, goodwill, etc. that is taxable income (transfer of intangible assets) stipulated in the tax item and tax rate table in the "Interim Regulations on Business Tax" shall be subject to business tax in accordance with the law. The tax calculation method is: all income obtained from the transfer of intangible assets is used as the basis for tax calculation, and the tax is calculated and levied according to a tax rate of 5.