Innovation Box
Netherlands Tax Administration (Belastingdienst)
9% corporate income tax on innovation profits
Special tariff box in the corporate tax return that taxes profits from your own qualifying innovations at 9% instead of the normal corporate tax rate.
- Eligibility
- Dutch corporate income tax payers with legal personality (BV, NV) that developed the innovation themselves and hold a WBSO R&D declaration; the innovation profit must exceed the deducted implementation costs (box threshold). Brands and logos are excluded.
- Available in
Netherlands- Details
- Tiers, how to apply, what to watch out for and sources are free with an account.
