You can refer to the relevant regulations: do you need to pay taxes on the income from patent transfer? Patent right belongs to property right, and patent transfer refers to a contract in which the patentee, as the transferor, transfers the ownership of his invention-creation patent to the transferee, and the transferee pays the agreed price. Here, it is necessary to distinguish between patent transfer and patent license. Patent licensing is to transfer part of the right to use a patent to others. In the licensing contract, the patentee disposes of the right to use the patent, not the ownership. When the patent is transferred, the patentee disposes of the ownership. Therefore, the income from patent right transfer belongs to property income. How to pay taxes on the income from patent transfer? Patent transfer is regarded as sales, which belongs to the scope of tax payment stipulated by Chinese laws, so patent transfer should also be taxed. (1) Personal income tax. The income obtained by individuals from providing patents, trademarks, copyrights, non-patented technologies and other concessions belongs to one of the taxable income (royalties) listed in Article 2 of the Individual Income Tax Law, and individual income tax is paid according to law. The tax calculation method is: if the taxpayer's income does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. The applicable tax rate is 20%. (2) business tax. Where the transfer of land use rights, patents, non-patented technologies, trademarks, copyrights, goodwill, etc. Taxable income (transfer of intangible assets) stipulated in the provisional regulations on business tax items and tax rates shall be subject to business tax according to law. The tax calculation method is: based on the total income obtained from the transfer of intangible assets, it is calculated and levied at the tax rate of 5%. (3) Urban construction tax and other additional taxes and fees levied with business tax, such as education surcharge, local education surcharge, flood control security fee and other government funds. According to the actual tax amount paid by business tax, urban construction tax varies according to the type of taxpayer (divided into cities, towns and rural areas), including 7% for cities, 5% for towns and1%for rural areas; The additional unified education fee is 3%; Local education surcharge, flood control security fee and other fund items collected by provincial local governments vary from place to place.