Belgium Innovation Income Deduction

Belgium Innovation Income Deduction is Belgium's corporate tax route for companies with qualifying intellectual property income. It sits under FPS Finance, the federal public service responsible for tax administration, and functions as a statutory tax benefit rather than a competitive grant. The deduction is annual and applies to Belgian entities with qualifying IP, with the structured record showing a nominal scale from EUR 1 to EUR 50 million and a median actual value of EUR 200,000. The benefit is grounded in qualifying IP income, and the source material notes an 85% deduction on that income, which can push the effective corporate tax rate on patented income sharply lower. Claims must be made without duplicating the same expenses. This route is strongest for operating companies with patented or otherwise qualifying IP that can be separated cleanly in tax filings. There is no project panel or award letter, only eligibility under the corporate income tax rules. Cross-sector IP businesses with documented income streams are the best fit.

Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.