The deduction for Research and Development activities (aftrek speur- en ontwikkelingswerk)
Last updated:
19-11-2021
The deduction for Research and Development (R&D) activities can be claimed by every individual who conducts a business in the Netherlands and who meets the hour criterion.
The individual must have spent at least 500 hours per calendar year on qualifying R&D activities (which are specified in the law).
The deduction for Research and Development activities amounts to € 13,188 for 2021. For qualifying start-ups this amount can for the first three years be increased with € 6,598 for 2021. The deduction is, however, capped at a maximum rate of 43% in 2021.
In case of pregnancy, the hours corresponding with legal maternity leave for employees can in essence be included as working hours for R&D activities.
| The above information is prepared with utmost care, but it cannot be guaranteed that the rules have not changed since the date of publication or that your personal situation triggers the application of specific rules which deviate from the above. Before you use this information we therefore strongly recommend that you consult us to determine your personal Dutch income tax position. If you require our follow up, you can contact us via e-mail or call us at our offices in Amsterdam + 31 (20) 570 9440 or Rotterdam + 31 (10) 2010466. |