JJurical
Innovation2 credits

Work through the innovation box — nexus ratio, threshold and 9% rate against the flat-rate method

Check whether you have access to the innovation box with the entry tickets your size requires, compute the nexus ratio over your R&D spend, absorb the threshold from the opening balance and see what the 9% rate yields against the regular corporate income tax rate — with the flat-rate method of 25% capped at € 25,000 shown alongside.

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innovatiebox v1.0.0 · vintage 2026.1 · draft free
Example outcome
CIT saving€ 11,760
Nexus ratio — own R&D € 300,000, no group R&D100.0%
Threshold filled — opening balance −€ 180,000€ 180,000
Taxed at 9% — after the threshold, 2025€ 70,000
sha256 a3f19c47e8b2d05f6c91a4e7d23b8f50…

Who it’s for

01Tax advisers and tax specialists who work through a client’s innovation box position each year and want the nexus substantiation recorded.
02CFOs of innovative companies who want to know what the innovation box concretely yields before starting the process.
03Controllers and accountants who need to reconcile the opening balance, the threshold and the closing balance year on year.

What the tool does

✓ An access test across eight entry tickets, with the requirement that a larger taxpayer holds both a technological and a legal ticket✓ Nexus ratio with the 1.3 uplift on qualifying spend, capped at total spend — with outsourced and acquired IP in the denominator✓ Threshold absorption from the opening balance, with the amount actually taxed at 9% once the threshold is filled✓ A full corporate income tax comparison with and without the innovation box, computed per bracket, plus the effective rate on both sides✓ The flat-rate method alongside: 25% of profit capped at € 25,000, with a recommendation on which route yields more✓ A closing balance for the next year, absorbing any innovation loss so the threshold reconciles across years
01 — Form
Case and key figures — a handful of fields.
02 — Draft
Full outcome layout, free.
03 — Pay and receive
Via Mollie, VAT/VIES handled.
04 — Report
Certified PDF + public hash.

The nexus ratio determines how much of the profit remains

Not all innovation profit lands in the innovation box. The nexus ratio sets your own and outsourced R&D against all spend, including R&D performed within the group and acquired intellectual property. A 30% uplift may be applied to the numerator, but it can never push the ratio above one. Companies that source heavily within the group or acquire externally see qualifying profit shrink proportionally — often the largest single effect in the whole calculation.

Then comes the threshold: a negative opening balance must be absorbed before the 9% rate comes into play. What fills the threshold is taxed at the regular rate, what rises above it at 9%. The tool sets those two routes plus the flat-rate method side by side and shows the closing balance you carry into next year. Every report states the rate year used, the tool version and the dataset vintage, so the reconciliation across years stays checkable.

Frequently asked questions about this tool

Which financial years can I compute?
The vintage holds the rates for 2021 through 2025. If you pick a year outside that range — 2026, for instance — the tool does not block, but computes with the 2025 rates and raises an explicit warning that also appears in the report. For 2022 it is additionally recorded that the first bracket limit is marked in the source as needing verification.
Do I get a result if I do not qualify?
Yes, deliberately so: the tool computes the saving in full and attaches a warning that the access test was not met. That way you can see what is at stake if you were to obtain a missing ticket after all. The access test itself is indicative — it looks at the tickets you tick, not at the underlying documentation.
Does the tool determine whether I am a small or large taxpayer?
No, you select that yourself. The size test — group turnover and IP turnover over a five-year average — is not computed; the tool uses your choice only to determine which entry tickets are required. A larger taxpayer needs a legal ticket alongside a technological one; for a smaller taxpayer a single ticket suffices.
How is eligibility for the flat-rate method determined?
You declare it yourself. The flat-rate scheme applies in the year the asset is created and the two years after; the tool asks for no date and does not test that condition. Switch the confirmation on and the flat-rate outcome is weighed in the recommendation; switch it off and the flat-rate route is still computed but not recommended.
Try the draft — free and without an account.
You pay only when you unlock the report.
Start the calculation

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Work through the innovation box — nexus ratio, threshold and 9% rate against the flat-rate method — Jurical