What the innovation box is
A regime inside corporate tax (article 12b) applying an effective 9% rate to profit attributable to qualifying self-developed intangible assets: software, patents, plant breeders’ rights. The condition chain: the BV (besloten vennootschap, the Dutch private limited company) developed the asset itself, holds an S&O declaration (WBSO) for the development work, and — for larger taxpayers — carries a patent or equivalent legal ticket on top.
What it delivers
| Attributable profit | Regular rate | Innovation box | Saving |
|---|---|---|---|
| €100,000 | €19,000 (19%) | €9,000 | €10,000 |
| €300,000 | €63,800 (19%/25.8%) | €27,000 | €36,800 |
The attribution — which share of the profit flows from the innovation — runs through a fixed forfait for smaller amounts or an agreed split with the Tax Authority (a ruling) for substance. The ruling route pays at scale.
The route in practice
- Secure the WBSO / S&O declaration for the development hours — the gateway.
- Document the development and the link between asset and profit.
- Apply the forfait, or agree the attribution with the Tax Authority in advance.
The box combines with the KIA and the wider BV advantages. Deep dive: the innovation box for your BV. Last verified: 19 July 2026.