The boxes, side by side
| Regime | Effective rate | Good to know |
|---|---|---|
| Cyprus | 3% | Lowest headline rate, with nexus rules as in every country |
| Hungary | 4.5% | Half the 9% corporate income tax (CIT) on qualifying royalty income |
| Poland | 5% | IP-box on qualifying rights |
| Netherlands | 9% | Innovation box, broad in practice through the WBSO R&D declaration |
| France / Ireland | 10% / knowledge-box variants | Solid regimes inside larger systems |
Reviewed 18 August 2026. Under the nexus rules, you get the benefit in the country where the development takes place.
Access to the Dutch 9% rate
The WBSO R&D declaration is the practical way to access the box. Software development qualifies in daily practice, so working tech companies can often use the box. Transferring IP into the Dutch BV shows the way from IP to structure. Inside the box: 19% tax on the first bracket, exemption above it, and treaty protection around it.
Do you want to know what these figures mean for your own company? You get this calculated on the 2026 and 2027 rates, in writing, in our structure review.
Are the Dutch terms new to you? Start with company formation in the Netherlands for non-residents. There you can read about the legal forms, the documents, the costs and the comparison with Germany.
The founder’s own salary and loan
Plan the owner’s own income together with the innovation box. The standard salary for a director-shareholder is €58,000. A lower salary is allowed if comparable work pays less, or for up to three years while a new BV is still unable to pay that amount. A prior consultation with the Tax Administration gives you certainty in advance. A loan of up to €500,000 from the company can also be part of the plan. The lower salary is what saves tax. At €36,000, compared with €58,000, you keep about €7,100 a year more. After a later dividend, about €2,800 of that remains. The loan gives you access to money, but its tax saving is zero. Calculate it with your own figures. Prior approval is optional, but the company must be able to support the lower salary.