R&D Incentives

Supportive R&D Incentives

The Netherlands actively promotes engaging in Research & Development activities through a favorable corporate tax system and specific R&D tax incentives that support innovation throughout the entire R&D lifecycle. The following measures may significantly lower company R&D cost and taxable base.

  1. R&D Tax Credit (WBSO)
    Companies performing particular R&D activities may benefit from a 32% tax credit (up to 40% for startups) of the first €350,000 in R&D wage costs and other R&D expenses and investments, and 16% for those costs and investments exceeding €350,000.
  2. Innovation Box
    Companies may benefit from an effective tax rate of only 5% for income from intangible assets— including technological innovations—created by the Dutch tax payer and for which R&D tax credit was received.
  3. Allowance for Top Syndicates for Knowledge Innovation (TKIs)
    The TKI is a partnership between public entities and private parties or investors. Cash grants of 40% are available on the private investment costs for the first €20,000 and 25% for the excess. In order to receive TKI allowance, the cash grant has to be invested in the R&D project of the partnership.
  4. Innovation Credit
    Innovation Credit is a risk-bearing loan from the government, intended for the development phase of a technically new product, process or service, including development of medical products that require a clinical study. Funding may vary from 25% (large companies) to 45% (SMEs) of relevant project costs with a maximum of €10 million, and the remainder being financed by the company’s own resources.

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NFIA Atlanta

1175 Peachtree Street NE
100 Colony Square, Suite 1206
Atlanta, GA 30361

Boudewijn Barth

Director NFIA Atlanta +1 (404) 879-6760

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Esther Smith

Director NFIA Atlanta +1 (404) 879-6760

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