Innovation Box

Innovatiestimuleringsregeling

The Innovation Box (innovatiebox) is a tax measure that aims to stimulate R&D within the Dutch business community. This advantage is achieved by allowing companies, using the innovation box, to tax the part of the profit attributable to the developed technical innovations at a reduced corporate tax rate.

Objectives and target audiences innovation box

The innovation box is intended for companies that develop innovative products, processes and software and have received a WBSO declaration during the research and development phase. If a company meets the above conditions, it may have access to the innovation box.

Conditions, characteristics and key figures

  • The company must own the ‘intangible assets’ that they have developed themselves, in the context of WBSO projects, in order to be able to attribute benefits to the innovation box.
  • The application can be submitted continuously, as long as the tax assessment for that year has not yet been irrevocably determined.
  • Maximum contribution of the innovation box is not determined. The current rate is 7% corporate income tax on profit (compared to regular corporate income tax of 16.5% or 25%).

 

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