Innovation income deduction (IID)

Do you have a patent or a computer program protected by copyright? If so, you can benefit from a very interesting Belgian tax measure: the Innovation Income Deduction.

In 2017, Belgium replaced the Patent Income Deduction (PID) with the Innovation Income Deduction (IID). A major change in this measure is the inclusion of innovative computer programs protected by copyright. The IID reduces the taxable base for corporate income tax. The amount can be up to 85% of the net income attributable to eligible intellectual rights, including patents or software that are protected by copyright. MoneyOak reviews and confirms the eligibility of these intellectual rights.

The benefits of the deduction for innovation income

Income deductible at 85% of your taxable base.

Also applicable for your software.

Compatible with all benefits (withholding tax exemption, subsidies).

Savings net of tax.

Can be secured by a tax ruling.

Check my eligibility for IID

Thanks to our artificial intelligence technology, MoneyOak allows you to check your eligibility for the IID.

Related articles

Securing your IID

The IID is a deduction, the burden of proof lies with the taxpayer. Therefore, the importance of a comprehensive scientific and tax report is obvious…

Read more

The nexus ratio

This correction factor is intended to ensure that the R&D efforts are carried out by the taxpayer or by independent contractors on behalf of the

Read more

Vérifier mon éligibilité

Grâce à la big data et l’intelligence artificielle, notre logiciel confirme votre éligibilité.

Check my eligibility

Thanks to big data and artificial intelligence, our software confirms your eligibility.