Innovation box

Pay less corporate income tax

The innovation box is a tax regulation that allows companies to apply a reduced corporation tax rate of 9% to profits from innovative activities. With the innovation box, the government stimulates innovation and creates a positive business climate in the Netherlands for innovative companies. Curious to see if you are eligible? Read how this special tariff box works and why it could be a valuable tool for your company.

Innovation box in short

Target group Target group

Innovative companies liable for corporate income tax in the Netherlands.

Options Options

Customized agreements for 5 years or fixed-rate application.

Total budget Total budget

There is no total budget applicable.

Project types

All project types that qualify for the WBSO also qualify for the innovation box:

  • product development (development of physical products or parts thereof)
  • software development (development of technically new software)
  • process improvements (development of production techniques).

Do your activities qualify for the innovation box?

  • You make a profit from your the innovations that you have developed within the WBSO.
  • For smaller taxpayers, being be able to present an R&D-declaration is sufficient.
  • Larger taxpayers must present a second access ticket, such as a patent, plant breeder’s rights or software developed in-house.

How can PNO Innovation help you with your innovation box application?

Applying for the innovation box requires both fiscal knowledge and in-depth knowledge of the WBSO. We combine specialized innovation box expertise with in-depth knowledge of innovation projects to ensure a well-substantiated request with the best possible result:

  • feasibility study into innovation box
  • optimizing innovation box success
  • compliance services during the term of the agreement.

A few of our innovation box experts

Start you innovation box application today

Curious how we can help you with your innovation box application? Send us a message!

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