We know that every citizen or organization has the obligation to pay personal income tax based on profits. Therefore, applying for a patent through a technological invention and then transferring the patent rights to make profits should also pay personal income tax. So how to pay personal income tax on the income from patent transfer? How to pay personal income tax on the income from patent transfer? How to pay personal income tax on the income from patent transfer? 1. Income from the transfer of patents requires business tax, urban construction tax and education surcharge according to the tax items of transferred intangible assets. 2. At the same time, after deducting relevant taxes and fees from the income from the transferred patent, a 20% personal income tax is 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 amount is less than 4,000 yuan, 800 yuan is deducted: taxable income = income - 800 yuan (2) Income If the amount exceeds 4,000 yuan, 20% of the expenses will be deducted: Taxable income = income * (1-20%) (3) Tax payable = taxable income * 20% How to pay personal income tax on the income obtained from patent transfer? The editor will answer this question for you here. If you have more questions about patent transfer, you can continue to pay attention to Bajie Intellectual Property, or contact us by phone.