Fiscal incentives

The Dutch government has introduced a number of fiscal incentives to promote innovation in the Netherlands. Examples include the Innovation Box (Innovatiebox) and the WBSO (R&D tax credit).

If you have a Dutch patent for your invention, you can apply for tax reductions from the Innovation Box. The Innovation Box offers a reduction on corporation tax from 25% to 5% on profits that can be attributed to the patented invention. However, there are a number of prerequisites with which you will need to comply. In combination with the fact that all patent applications in the Netherlands are granted, in principle, without substantive discussion, the Innovation Box an interesting option. As of 2017, the Dutch government will be introducing significant changes to the Innovation Box as a response to criticism from other countries. We advise you to contact your accountant about these changes as far in advance as possible.

The WBSO R&D tax credit is aimed at Dutch companies running research and development projects, whether that be start-up enterprises and small self-employed entrepreneurs or SMEs and multinationals, in any sector of industry. It is not available to public knowledge institutes.

Latest developments

Fiscal schemes are often subject to change. For the most up-to-date information on these and other fiscal incentives, visit the following websites:

• 3 Tips how to earn back cost of patent with the Dutch innovatiebox
• The Netherlands Enterprise Agency
• The Tax and Customs administration of the Netherlands