What is the patent transfer tax rate, and how is the personal patent transfer tax calculated? Patent transfer taxes and fees 1. Patent transfer taxes and fees 1. The income from the transfer of patents needs to pay business tax, urban construction tax and education surcharge according to the tax items of transferred intangible assets. 2. After deducting relevant taxes and fees from the income from the transferred patent, 20 personal income tax shall be paid according to the royalty income tax item. After the relevant taxes (business tax, urban construction tax, education surcharge) are deducted from the income, different incomes are treated separately: (1) If the income is less than 4,000 yuan, 800 yuan will be deducted. Taxable income = income - 800 yuan (2). If the income exceeds 4,000 yuan, a fee of 20 will be deducted: taxable income = income * (1-20) (3), tax payable = taxable income * 202. Tax calculation method for personal income tax on patent transfer. If the taxpayer’s income does not exceed 4,000 yuan each time, a fee of 800 yuan is deducted; if the income exceeds 4,000 yuan, a fee of 20 is deducted, and the balance is the taxable income. The applicable tax rate is 20.