What is the legal tax life time of an intangible asset?
Amortisation of intangible assets is not always tax deductible. Its deductibility depends on the corporate income tax legislation of single countries. Most countries define maximum amortisation rates or minimum number of years in which the amortisation of intangible assets can be deducted, if at all.
The following table displays the legal tax amortisation life times in years of the main types of intangible assets in some countries.
Click on the name of a country to find more detailed information and references to the local legislation.
| Country | Patents | Technology | Trademark | Customer relationships | Goodwill | Last update |
| Australia | 20 | 5 | no TAB | no TAB | no TAB | Apr 2016 |
| Austria | RUL | RUL | 15 | RUL | no TAB | Apr 2016 |
| Canada | 20 | 20 | 20 | 20 | 20 | Apr 2018 |
| China | RUL (≥10) | RUL (≥10) | RUL (≥10) | RUL (≥10) | no TAB | Apr 2016 |
| France | RUL (≥5) | RUL (≤5) | no TAB | no TAB | no TAB | Apr 2016 |
| Germany | RUL | RUL | RUL | RUL | 15 | Apr 2016 |
| Hong Kong | 1 | 1 | 5 | no TAB | no TAB | Apr 2016 |
| India | 4 | 4 | 4 | 4 | 4 | Apr 2016 |
| Ireland | 15 or RUL | 15 or RUL | 15 or RUL | 15 or RUL | 15 | Apr 2016 |
| Italy | RUL (≥2) | RUL (≥2) | RUL (≥18) | RUL (≥18) | RUL (≥18) | Apr 2016 |
| Japan | 8 | 3-5 | 10 | 5 | 5 | Apr 2016 |
| Malaysia | 5 | 2.5 | 5 | no TAB | no TAB | Apr 2016 |
| Mexico | RUL (≥6.7) | RUL (≥6.7) | RUL (≥20) | RUL (≥6.7) | no TAB | Apr 2016 |
| Netherlands | RUL (5-20) | RUL (5-20) | RUL (5-20) | RUL (5-20) | 10 | Apr 2016 |
| New Zealand | RUL | RUL | RUL | no TAB | no TAB | Apr 2016 |
| Poland | RUL | RUL | RUL | RUL | 5 | Apr 2016 |
| Russia | RUL (≥2) | RUL (≥2) | RUL or 10 | RUL or 10 | 5 | Apr 2016 |
| Singapore | 5 | 5 | 5 | no TAB | no TAB | Apr 2016 | Turkey | RUL | RUL | RUL | RUL | no TAB* | Apr 2016 |
| South Africa | 20 | no TAB | no TAB | no TAB | no TAB | Apr 2016 |
| Spain | RUL | RUL | RUL (≥20) | RUL | 20 | Apr 2016 |
| Sweden | 5 | 5 | 5 | 5 | 5 | Jan 2019 |
| United Kingdom | 25 or RUL | 25 or RUL | 25 or RUL | no TAB | no TAB | Apr 2016 |
| United States of America | 15 | N/A | 15 | 15 | 15 | Apr 2016 |
| Vietnam | 3 | 3 | 3 | RUL (≥20) | 3 | Apr 2016 |
RUL: remaining useful lifetime
No TAB: non deductible intangible asset under the country's tax legislation.
*: Please click on the country for more detail.
