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.
Visão geral do regime
- Estado
- Active
- Tipo
- Preferential
- Estabelecido
- 2007
- Duração
- Indefinido
- Highlight
- 9% effective rate on qualifying IP profits
Situação fiscal
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 |
Principais benefícios
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
Requisitos e considerações
None
Migration pathways
EU/EEA/Swiss Citizens
Free access
Detalhes do programa
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?
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Europe
Slovakia Patent Box Regime
50% exemption roughly halves corporate tax on qualifying IP income
Indefinite · Foreign income partly exempt
Europe
United Kingdom Patent Box Regime
Qualifying patent profits taxed at effective 10% corporation tax
Indefinite · Worldwide taxation
Europe
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
Indefinite · Worldwide taxation
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
Orientação especializada
Otimize a sua posição fiscal
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