Is the transfer of patented technology a royalty?

Belong to. According to the relevant information of patent technology transfer, patent technology transfer belongs to royalty. For patent rights, many countries only regard the income obtained by providing it to others as royalties, while the income from the transfer of patent rights is listed as the tax object of capital gains tax. The income from the transfer of patent rights by enterprises belongs to royalties. According to the provisions of Article 6 of the Enterprise Income Tax Law, royalties are the income obtained by enterprises from various sources in monetary and non-monetary forms, which is a part of all income and should be levied according to enterprise income tax.