Innovation box
The Innovation Box is a special box within corporate income tax (profit tax), where you pay only 9% profit tax instead of the regular rate.
In 2026, that is 19% on the first €200,000 of taxable profit and 25.8% on the remainder. As an entrepreneur, you must have an R&D declaration associated with the WBSO decision to qualify for the innovation box.
Innovative companies conducting research and development in the Netherlands are therefore eligible for the innovation box.
No cure
No pay
Innovation Box conditions
If you have a WBSO decision, this opens the way to the Innovation Box. Additionally, you must be able to demonstrate that the innovative product, developed under the WBSO, generates profits and that you own this product.
Finally, it is important that the total production costs incurred for the innovative product are lower than the revenue from this innovative product.
Large taxpayers are also required to be in possession of software or a patent.
Wij werken vanaf 2014 met veel plezier samen met Vectrix waarbij zij ons met deskundig advies helpen met de WBSO- en innovatiebox-aanvragen
textkernel
Nik Korstanje - CFO
Innovation box lump sum
With the Innovation Box, you can also opt for a fixed percentage (flat rate) to which you may apply the Innovation Box, namely 25% of the profit. A disadvantage of the flat rate is that the maximum amount you may apply is €25,000. An advantage is that you do not have to enter into discussions with the Tax and Customs Administration regarding the percentage of profit attributable to the Innovation Box. If you would like to know whether the flat rate or a ruling with the Tax and Customs Administration is best suited for your company, please contact us.
Innovation box example
If you meet the above conditions, it will still need to be determined which portion of the profit may fall under the favorable Innovation Box rate of 9%. This is determined in consultation with the Tax and Customs Administration. Suppose that you are allowed to attribute 40% of the profit to the favorable Innovation Box rate; then, with a profit of €1,000,000 per year, the benefit of applying the Innovation Box will be €64,000 per year, see the calculation below:
Tax burden without Innovation Box: 25.8% on €800,000 and 19% on €200,000 = €244,400
Tax burden with Innovation Box: 9% on €400,000, 25.8% on €400,000 and 19% on €200,000 = €177,200
Innovation Box benefit: € 244,400 - € 177,200 = € 67,200 benefit per year.
What can Vectrix do for me?
Vectrix arranges an Innovation Box ruling for your company with the Tax and Customs Administration. We ensure solid substantiation and secure a good deal. We have over 28 years of experience with the WBSO and the Innovation Box. We successfully handle hundreds of WBSO applications and arrange dozens of Innovation Box rulings every year. You can settle with us on a 'no cure, no pay' basis.