IT developers once again eligible for the copyright tax regime: recent regulatory changes and eligibility criteria

Software development, creation of new features, design of IT architectures, interfaces and applications, … Certain activities carried out by your employees may give rise to copyright and provide access to a favorable tax regime. However, not all developers or IT activities automatically qualify.

The key question is therefore whether the creations produced within your company meet the required conditions and whether the regime offers a genuine benefit for your organisation.

How does the copyright tax regime work?

When an employee creates an original work protected by copyright and transfers certain exploitation rights to their employer, part of the remuneration paid to that employee may, under certain conditions, benefit from a specific tax treatment.

The eligible part is then taxed separately at a rate of 15%, which can significantly improve the employee’s net remuneration without necessarily increasing the company’s overall employment cost.

The copyright tax regime nevertheless remains subject to specific rules, particularly regarding the proportion of remuneration that may be allocated to copyright and the applicable thresholds.

What are the benefits for companies and developers?

In a market where certain technology profiles remain difficult to recruit, this tax advantage can represent a genuine differentiating factor.

For the same gross employment cost, it may notably allow companies to:

• improve the net remuneration package of certain employees;
• attract or retain sought-after IT profiles at a lower cost;
• introduce greater flexibility into remuneration packages;
• better recognise the value of creative activities carried out internally.

Copyright and software: which profiles are concerned?

The tax treatment of copyright relating to software has changed considerably in recent years.

After being excluded from the regime from 2023 onwards, the IT sector was brought back within its scope for income allocated as from 1 January 2026.

This development makes the regime relevant again for technology companies, but also for businesses in other sectors that develop their own applications, platforms or digital tools.

However, simply being a developer is not sufficient. The creative and original nature of the work performed remains a determining factor.

Why assess the copyright regime?

The regime does not automatically apply to all IT profiles.

Its relevance depends on the nature of the activities performed, the creative character of the developments produced and the way in which the rights are actually exploited by the company.

A preliminary analysis therefore makes it possible to identify potentially eligible profiles, assess the expected benefit and avoid applying the regime too broadly or without sufficient justification.

It also makes it possible to anticipate any potential impact on other tax incentives already applied within the company, such as the R&D professional withholding tax exemption.

Introducing copyright remuneration may interact with these schemes. It is therefore important to assess its value both for the employee and for the company.

In this context, support from a specialist can help secure the approach while properly assessing its economic relevance.

How can ABV Development support you

ABV Development assists companies in assessing the potential impact of the copyright tax regime applicable to software and computer programs.

Our approach includes identifying profiles and functions that may fall within the scope of the regime, quantifying creativity rates, assessing the financial impact and integrating the regime into a broader review of the company’s remuneration policy and existing tax incentives.

The objective is therefore not to apply the regime systematically, but to determine whether it represents a genuinely relevant and defensible opportunity for your company.

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