Legal analysis: individuals do not need to pay personal income tax when transferring technology contracts. The tax exemption policy for technology contracts is: 1. The income obtained by units and individuals engaged in technology transfer, technology development business and related technical consultation and technical service business shall be exempted from business tax. 2. In a tax year, if the income from technology transfer of resident enterprises does not exceed 5 million yuan, the part exceeding 5 million yuan shall be exempted from income tax, and the enterprise income tax shall be levied by half.
Legal basis: Article 17 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China states that the income from property transfer shall be taxed according to the balance after deducting the original value of the property and reasonable expenses from the income from one-time transfer. Article 18 Where two or more individuals obtain the same income from the same project, they shall calculate and pay taxes in accordance with the provisions of the Individual Income Tax Law.