Can royalties be deducted?

Of course. Income from royalties refers to the income obtained by individuals from providing the right to use patents, trademarks, copyrights, non-patented technologies and other franchises. The income from providing the right to use copyright does not include the income from remuneration. Royalties can be deducted. If the contract can be signed in the following ways, domestic enterprises will deduct royalties to the maximum extent before tax. That is, sign a tax-included contract.