IP Services Programme 300 Series

IP301 Tax Implications and Planning on IP and R & D

23 July 2025

0.5 Day

The course aims to equip participants with a comprehensive understanding on the tax implications and planning strategies in relation to IP and R&D in Hong Kong.  It focuses on Hong Kong’s profits tax regime related to IP, tax deduction related to IP and R&D, “Patent Box” incentive and “Original Grant Patent” system.

Course Format: Live-streamed and physical mode

CPD: 

Lecture I

23 Jul 2025 (Wed)

14:30 -14:45

(5 mins Q&A included)

Topic: Patent Protection in Hong Kong

  • Introduction to patent system in Hong Kong: standard patent (R), standard patent (O), short-term patent

Speaker：Mr. Hugo Luo
(Senior Patent Examiner, IPD)

Lecture II

23 Jul 2025 (Wed)

14:45 -14:55

Topic: Navigating Hong Kong’s IP Tax Landscape: From Profits Tax Regime to “Patent Box” Incentive

Part I: Policy Objective and Patent Box Incentive

    • Policy Objective and main features of the Patent Box Tax Regime

Speaker：Mr. Joseph Yeung
(Senior Solicitor, IPD)

23 Jul 2025 (Wed)

14:55 -17:00

(15 mins Break and 30 mins Q&A included) 

Part II: Hong Kong’s IP Tax Landscape

  • Taxability of IP income in Hong Kong
  • IP and R&D deduction regime and the relevant anti-avoidance tax provisions in Hong Kong
    - Deduction of R&D expenditure
    - Deduction of capital expenditure on purchase of IP
  • Patent Box Tax Regime with illustrative examples

Speaker：Mr. Ricky Chow
(Tax Partner, PricewaterhouseCoopers Hong Kong)

Speaker ：Ms. Candice Mak
(Senior Tax Manager, PricewaterhouseCoopers Hong Kong)

Target Audience

Legal advisors and IP practitioners

Course Structure

The half day course consists of 2 lectures, total 2.5 hours

Venue

VTC Tower, 27 Wood Road, Wan Chai, Hong Kong

Course Format

Live-streamed and physical mode

Language

Cantonese, supplemented with English terms

Award

Participants will receive a certificate awarded by the organiser upon completion of the entire course.

Fee

Free for members of "IP Manager Scheme PLUS"; $100 for non-members

Registration

Registration is closed

Priority in registration for the course will be given to enterprise which joined the “IP Manager Scheme PLUS”.

CPD

  • This training course is registered as a CPD course of the Law Society of Hong Kong (2 points).

Participants are reminded that attendance at all sessions and days of a CPD course of one or more days in duration is necessary in order to obtain CPD points. No CPD points will be awarded for partial attendance. 

Implementation Partner:
PEAK 

Enquiry Hotline: (852) 2836 1906

Enquiry Email: ipmtp@vtc.edu.hk