Can a patent filing and examination fees be claimed

 Author: JayATO(Community Support)Community Support

11 Mar 2026

Hi @ESam,

It depends on your specific circumstances. Patent filing, legal and examination fees are generally treated as capital expenses, not day‑to‑day deductions. These costs form part of the cost of a patent, which is considered a depreciating asset once it is granted. You can only claim deductions for the decline in value of a patent to the extent it is used for a taxable purpose.

Because your patent has not yet been granted, you can’t claim decline‑in‑value deductions at this stage.

If the patent application is later unsuccessful, your costs may be deductible under the project pool rules, depending on your circumstances.

If you need a definitive answer for your circumstances, you can request a private ruling from us. We'll assess your specific situation and confirm what you can claim.