Innovation Box Calculator

€ 49 / calculation

v1.0.1 · vintage client-2026-07

1 · Taxpayer

Fiscal year, fiscal profit before the innovation box adjustment and the taxpayer size (art. 12bb CITA). The size determines which access ticket is required.

Fiscal year

Rates available for 2021–2025. Other years are computed indicatively with 2025 rates.

Total fiscal profit

€

Before innovation box adjustment. May be zero or negative (no CIT payable then).

Taxpayer size

Art. 12bb CITA — determines which access ticket is required.

2 · Access ticket (art. 12b CITA)

Tick the access tickets you hold. Smaller taxpayer: a technological ticket (WBSO declaration or designated R&D) suffices. Larger taxpayer: both a technological and a juridical ticket are required.

3 · R&D expenditure, innovation profit & balance

R&D expenditure for the nexus ratio (art. 12ba CITA), the gross profit from the intangible asset and the opening balance of the innovation box (negative = threshold still to recover).

Own qualifying R&D incl. WBSO

€

Direct own R&D, WBSO-certified. Counts in both numerator and denominator of the nexus ratio.

Outsourced R&D — arm’s length

€

To a non-group company; certified costs. Counts in numerator and denominator.

Outsourced R&D — group company

€

Counts in the denominator, not in the numerator of the nexus ratio.

Acquired IP costs

€

Acquisition cost of the intangible asset; counts in the denominator.

Gross innovation profit

€

Profit attributable to the intangible asset (before nexus). A negative amount (loss) only reduces the balance.

Explanation

Qualifying innovation profit = gross innovation profit × nexus ratio. The nexus ratio is MIN(qualifying R&D × 1.3 ; total R&D) ÷ total R&D (art. 12ba CITA).

Own R&D €300,000, group R&D €200,000: nexus = MIN(390,000; 500,000) ÷ 500,000 = 78%. With €250,000 gross innovation profit, €195,000 qualifies.

Opening balance innovation box

€

Negative = threshold (development costs not yet recovered, taxed at the regular rate); positive = already in the innovation box regime.

Explanation

Qualifying innovation profit first fills the threshold (the negative balance) at the regular CIT rate; only the excess falls under the 9% rate.

4 · Flat-rate method (art. 12b para. 3)

Alternative to the nexus method in the asset’s first three years: 25% of fiscal profit (max. €25,000) at 9%. The result shows which method yields the most.

Your input is never shared; only the hash is public.

The draft appears here

Fill in the form and calculate — the draft shows the full result layout, free. You only pay when you want to unlock the report.