Have my Innovatiebox potential assessed
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BY PETER KLAREN · LAST REVIEWED SEPTEMBER 2026 · SOURCE: BELASTINGDIENST
New: Innovatiebox fixed-method maximum may rise to €100,000 in 2027
The Dutch government proposes increasing the maximum fixed Innovatiebox benefit from €25,000 to €100,000 from 1 January 2027. Under the proposal, the fixed method remains 25% of profit and can be used for a maximum of three years. The legislative amendment was submitted with Belastingplan 2027 and must still be considered by the Tweede Kamer and Eerste Kamer — it is not yet final law.
ON THIS PAGE
2026 at a glance
What is the Innovatiebox?
WBSO and Innovatiebox
Which assets qualify?
Self-developed
Smaller or larger taxpayer?
How do you apply it?
When can you start?
Box threshold
Determining innovation profit
Example calculation
Fixed method
Innovatiebox for software
Outsourced R&D and nexus
Administration
Advance consultation
Innovatiebox scan
Frequently asked questions
Innovatiebox 2026 at a glance
| Item | 2026 |
|---|---|
| Effective Innovatiebox rate | 9% |
| Regular corporate income tax rate up to €200,000 | 19% |
| Regular corporate income tax rate above €200,000 | 25.8% |
| Fixed method | 25% of profit |
| Maximum fixed Innovatiebox benefit | €25,000 (proposed: €100,000 from 2027) |
| Fixed method can be used | Year of creation + 2 following years |
| Smaller taxpayer | S&O-verklaring may provide sufficient access |
| Larger taxpayer | S&O-verklaring + additional qualifying access right |
| Sole proprietorship / general partnership | Not possible — corporate income tax only |
What is the Innovatiebox?
WBSO determines whether technical development work qualifies. For the Innovatiebox, a second question then arises: which self-developed intangible asset has been created and what part of the profit is genuinely attributable to that innovation?
WBSO
Reduces development costs: a payroll tax reduction during the S&O work.
Innovatiebox
Reduces tax on innovation profit: 9% instead of 19% or 25.8% on the qualifying benefit.
Both schemes can apply to the same innovation: first WBSO during development, then the Innovatiebox once the asset generates profit. See the WBSO pillar page for the application side.
WBSO and Innovatiebox reinforce each other
For most companies, the S&O-verklaring from WBSO is the entry ticket to the Innovatiebox. Without an S&O-verklaring, access is generally only possible through other qualifying access rights, such as a patent.
An important difference in the system is that RVO assesses in advance whether your work plan qualifies for WBSO. For the Innovatiebox, you decide when to apply the scheme yourself and the Belastingdienst (Dutch Tax and Customs Administration) mainly checks afterwards — during an audit or advance consultation — whether the conditions have been met.
Which assets qualify for the Innovatiebox?
The Innovatiebox applies to the intangible asset resulting from your own development, for example:
- self-developed software;
- patented technology;
- qualifying technical knowledge and development work;
- other qualifying intangible assets.
For larger taxpayers, additional qualifying access rights apply, including software, patents, plant breeders' rights and medicinal-product authorisations.
Self-developed is essential
The Belastingdienst requires your company to have developed the intangible asset itself and to have carried out the S&O at its own expense and risk. A purchased asset does not automatically qualify.
| Situation | Innovatiebox? |
|---|---|
| Self-developed software with an S&O-verklaring | possible |
| Self-developed technology | possible |
| Existing software purchased and used unchanged | no |
| Purchased technology subsequently substantially developed into a new asset | possible, only for the new part |
| Development performed entirely elsewhere | depends on functions, risks and structure |
Smaller or larger taxpayer?
The size of your company determines how demanding the access requirements are.
| Smaller taxpayer | Larger taxpayer | |
|---|---|---|
| S&O-verklaring | required | required |
| Additional access requirement | generally not | yes |
| Possible additional access rights | — | software, patent, plant breeders' right, medicinal-product authorisation, etc. |
| Gross benefits | < €37.5 million over 5 years | above the threshold |
| Net turnover | ≤ €250 million over 5 years | above the threshold |
Good news for software companies: for larger taxpayers, software is itself one of the additional qualifying access rights. A patent is therefore not always required.
How do you apply the Innovatiebox?
You do not submit a separate application to RVO for the Innovatiebox as you do for WBSO. You elect to apply it in the corporate income tax return for the first year in which you want to use the scheme. This remains possible as long as the tax assessment for that year has not become irrevocably final.
For more complex or material positions, advance consultation with the Belastingdienst can be held about matters such as qualifying assets, profit allocation and the method used. Advance consultation is possible but not always mandatory — see advance consultation.
When can you apply the Innovatiebox?
The point of creation is decisive: the year in which the qualifying intangible asset is completed. From that moment, the benefit can fall within the Innovatiebox, provided the threshold has been exceeded.
The scheme can be applied to future benefits, but also to benefits already realised after creation and before electing for the Innovatiebox, provided the tax assessment has not yet become irrevocably final.
The box threshold: first recover development costs
Benefits only fall within the Innovatiebox to the extent that they exceed any development costs still to be recovered and any unrecovered innovation losses.
Example calculation of the box threshold
Development costs: €150,000
Innovation benefit year 1: €100,000
→ €50,000 still to be recovered
Innovation benefit year 2: €200,000
→ first €50,000 absorbs the remaining threshold
→ remaining €150,000 can fall within the Innovatiebox
How is innovation profit determined?
Not all profit is innovation profit. Marketing, sales, brand value, consultancy and customer success also contribute to the result. Only the part attributable to the qualifying innovation falls within the Innovatiebox.
Total operating profit
↓ deduct / allocate to
routine functions · sales & marketing · brand/organisation · services
↓ remaining contribution
R&D / qualifying technology
↓
potential Innovatiebox benefit (9%)
The Belastingdienst uses functional analyses for this purpose: what contribution does R&D make compared with other business functions? Public Innovatiebox rulings show exactly this type of analysis.
Example calculation: how large is the benefit?
Simplified marginal example with €500,000 qualifying benefit
€500,000 qualifying innovation benefit
At regular rate of 25.8%: €129,000 tax
In the Innovatiebox (9%): €45,000 tax
Benefit: €84,000 per year
Note: this example assumes that the qualifying benefit would otherwise have been taxed at 25.8% (above the first €200,000 of profit). If it would otherwise fall under the 19% rate, the difference with the 9% Innovatiebox rate is 10 percentage points rather than 16.8.
The fixed method for SMEs
Do you prefer not to prepare a detailed substantiation of profit allocation? You can choose the fixed method: 25% of profit is then deemed to be qualifying innovation benefit, subject to a maximum.
| Item | Rule |
|---|---|
| Fixed percentage | 25% of profit |
| Maximum qualifying benefit | €25,000 per taxpayer per year |
| Applicable | Year of creation + 2 following years (max. 3 years) |
| Proposal for 2027 | Maximum increased to €100,000 — not yet final |
| Prevention of double benefit | Cannot be combined with another Innovatiebox application for the same benefit |
The fixed method can be attractive for companies with limited accounting substantiation for profit allocation. As innovation profit grows, substantiated allocation may produce a higher result than the fixed-method maximum.
Innovatiebox for software companies
Self-developed software is one of the most common qualifying assets in the Innovatiebox.
- the software must result from the company's own S&O work;
- for smaller taxpayers, the S&O-verklaring generally provides access;
- for larger taxpayers, software itself is an additional qualifying access right;
- profit allocation determines how much of SaaS or licence revenue falls within the box.
See also WBSO for software.
Outsourced R&D and the nexus rule
If your company outsources a relevant part of its R&D, particularly within a group, this can affect the qualifying Innovatiebox benefit.
For larger or international structures, it is not enough to look at who legally owns the technology. You must also consider where the R&D functions, costs and risks are located. The nexus rule can reduce the proportion of benefits that qualify for the Innovatiebox.
What records does the Innovatiebox require?
Your records must show:
- which qualifying intangible assets exist;
- how much benefit has been generated by them;
- how that benefit has been determined (profit allocation or fixed method);
- that smaller taxpayers meet the conditions applicable to them.
The WBSO administration you already maintain — hours, projects and costs — provides a useful foundation, but the Innovatiebox additionally requires profit information for each asset.
Advance consultation with the Belastingdienst
For more complex positions — multiple assets, major profit-allocation questions, outsourced R&D or international structures — advance consultation with the Belastingdienst can provide certainty on the application of the Innovatiebox before you file the tax return.
Advance consultation is not always mandatory, but it can prevent substantial discussion afterwards. A useful rule of thumb is that the larger the qualifying benefit and the more complex the profit allocation, the more valuable advance consultation becomes.
Could your company qualify?
Tick the statements that apply to your company:
☐ We pay Dutch corporate income tax (BV or NV)
☐ We have, or had, an S&O-verklaring
☐ We develop technology or software ourselves
☐ The innovation has now been realised (created)
☐ This innovation contributes to our profit
☐ We can substantiate the relationship between R&D and profit
Four or more boxes ticked? An Innovatiebox scan may identify relevant savings. This is an indicative assessment, not a legal opinion.
Frequently asked questions about the Innovatiebox
How do I apply the Innovatiebox?
You elect to apply it in the corporate income tax return for the first year in which you want to use the scheme. This is possible as long as the assessment for that year has not become irrevocably final. Advance consultation with the Belastingdienst is possible but not always mandatory.
Can a sole proprietorship or self-employed professional use the Innovatiebox?
No. The Innovatiebox is part of corporate income tax. A sole proprietorship or general partnership can use WBSO and the S&O deduction, but not this corporate income tax scheme.
What is the Innovatiebox threshold?
The development costs still to be recovered, increased by any unrecovered innovation losses. Only benefits above that threshold fall within the Innovatiebox.
What is the fixed method in 2026?
25% of profit is deemed to be qualifying benefit, subject to a maximum of €25,000 per year, for a maximum of three years.
What changes in 2027?
It is proposed that the maximum under the fixed method increase from €25,000 to €100,000 from 1 January 2027. Under the proposal, the 25% percentage and maximum three-year period remain unchanged. The proposal still requires approval by the Tweede Kamer and Eerste Kamer.
What happens if there is an innovation loss?
Innovation losses are not subject to the 9% rate. They are deductible at the regular corporate income tax rate, but they do increase the threshold that future Innovatiebox benefits must first exceed.
Can R&D be outsourced?
Yes, but outsourced R&D — particularly within a group — requires consideration of functions, risks and a possible nexus adjustment to the qualifying benefit.
Is a patent required for the Innovatiebox?
No. For smaller taxpayers, the S&O-verklaring may provide sufficient access. Larger taxpayers have several possible qualifying access rights, including self-developed software.
RELATED PAGES
WBSO pillar → WBSO software → WBSO product development → Technical-scientific research → WBSO administration → WBSO calculation → WBSO requirements → Practical cases →
How much innovation profit could you tax at 9%?
We assess your qualifying assets, profit allocation and whether the fixed method or substantiated allocation is more beneficial — and coordinate advance consultation with the Belastingdienst where necessary.
Have my Innovatiebox potential assessed
033 – 453 08 18
SOURCES AND SUBSTANTIVE REVIEW
Belastingdienst — Innovatiebox
Reviewed by Peter Klaren, WBSO specialist since 2004. Last substantively updated: 21 September 2026.