Innovation Box tariff raised to 9%

What changes?

Are you making a profit from innovative activities? And do you use the special tariff box (Innovation Box) on your corporate income tax return? As of 1 January 2021 you may pay less tax on this profit. The Innovation Box tariff will be raised from 7% to 9%.

For whom?

Entrepreneurs engaged in innovative activities who make a profit

When?

The change is expected to come into effect on 1 January 2021.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the upper and lower houses of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or the Staatscourant (in Dutch).