Europe
Malta IP Box Regime
95% deduction yields effective 1.75% rate when nexus ratio is 1
Indefinite · Foreign income partly exempt
Europe
Netherlands Innovation Box Regime
The Dutch Innovatiebox can reduce corporate tax on qualifying innovation profits to an effective 9%, but requires robust R&D and profit-tracking support.
Regime overview
- Status
- Active
- Type
- Preferential
- Established
- 2007
- Duration
- Indefinite
- Highlight
- 9% effective rate on qualifying IP profits
Tax situation
Default Rates
- Eligibility
- Any resident
- Duration
- Indefinite
- Income Tax
- 35.75-49.5%
- Foreign Income
- Taxed
- Capital Gains
- None / 24.5-31%
- Dividends
- 15% WHT24.5-31% Box 2
- Wealth Tax
- ~1.2-1.7% effective
- Inheritance Tax
- 10-40%
Innovation Box Regime
- Eligibility
- Residency
- Duration
- Indefinite
- Income Tax
- 9%
- Foreign Income
- Partially exempt
- Capital Gains
- 9% / standard
- Dividends
- 15% WHT
- Wealth Tax
- None
- Inheritance Tax
- None
| Tax Type | Default | Innovation Box Regime |
|---|---|---|
| Eligibility | Any resident | Residency |
| Duration | Indefinite | Indefinite |
| Income Tax | 35.75-49.5% | 9% |
| Foreign Income | Taxed | Partially exempt |
| Capital Gains | None / 24.5-31% | 9% / standard |
| Dividends | 15% WHT24.5-31% Box 2 | 15% WHT |
| Wealth Tax | ~1.2-1.7% effective | None |
| Inheritance Tax | 10-40% | None |
Key benefits
Qualifying profits from self-developed innovation taxed at 9%
Mainstream EU corporate tax system with broad treaty coverage
Materially reduces tax on royalties and IP income with nexus support
Requirements and considerations
None
Migration pathways
EU/EEA/Swiss Citizens
Free access
Program details
The Netherlands' Innovatiebox is a preferential corporate income tax regime that applies a reduced effective rate to qualifying profits from innovation-related intangible assets.
Where the conditions are met, qualifying innovation profits are taxed at an effective 9% instead of the standard corporate rates. The benefit is limited to the portion of profit that can be linked to qualifying, self-developed IP under the nexus approach.
The regime is designed for IP owners that can document genuine R&D activity and substantiate the connection between the underlying IP, the development spend, and the resulting profits.
In practice, access usually hinges on having the right R&D documentation (often including a WBSO statement) and a defendable profit attribution model. Professional structuring and ongoing compliance are typically required.
Interested in Innovation Box Regime?
Our tax advisors can help you evaluate eligibility requirements and optimize your tax position under this regime.
Schedule consultationOther tax regimes
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Slovakia Patent Box Regime
50% exemption roughly halves corporate tax on qualifying IP income
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United Kingdom Patent Box Regime
Qualifying patent profits taxed at effective 10% corporation tax
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Lithuania IP Box Regime
A reduced 7% corporate income tax rate can apply to taxable profits from the commercial exploitation of qualifying IP, materially below Lithuania's standard CIT rate
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Personal income tax rates (boxes), Box 2 and Box 3 rates, dividend WHT
PwC Tax Summaries - Netherlands (Individual)·Last checked: 13/01/26
Capital gains treatment, Box 3 deemed return, dividend WHT detail
PwC Tax Summaries - Netherlands (Individual - Income determination)·Last checked: 13/01/26
Inheritance tax rates
Belastingdienst (Dutch Tax and Customs Administration)·Last checked: 13/01/26
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