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Transform your R&D investments into measurable tax savings with Belgium’s strongest fiscal innovation incentives.
How we help
Innovation is at the heart of Belgium’s economic strength, and Leyton turns that strength into tangible fiscal results for your business. Our consultants hold degrees in science, engineering, law and finance, including PhD-level qualifications in engineering, law and finance, and manage every stage of your R&D tax incentive journey with precision, compliance and a proven track record across thousands of successful files.
Retain up to 80% of the wage withholding tax on eligible researchers’ salaries, directly reducing your structural payroll costs. Aligned with the OECD Frascati Manual, this federal measure applies to companies performing qualified R&D activities registered with BELSPO prior to their start date.
Deduct 13.5% (one-shot) or 20.5% (spread) of the acquisition value of qualifying R&D equipment, software or green investments from your taxable income, or convert the benefit into a refundable R&D Tax Credit. From assessment year 2027, a 40% thematic deduction rate applies to qualifying investments.
Exempt up to 85% of the profit generated by your innovations from corporate income tax. With the innovation income deduction, the share of profit attributable to protected inventions, such as patents or innovative software, can be exempted from corporate tax. This reduces the effective tax rate on these innovation revenues to 3.75%. The innovation deduction rewards the commercial success of innovations developed in Belgium.
What Sets Us Apart
Our consultants combine scientific, financial and legal knowledge to optimise every R&D tax incentive claim. The team includes scientists, engineers, PhDs and fiscal specialists who have managed hundreds of successful files across all Belgian innovation incentive schemes.
Every company receives a personalised R&D tax strategy, designed to maximise fiscal relief, ensure alignment with your innovation roadmap, and remain fully compliant with Belgian and OECD requirements
Backed by solid methodology and direct dialogue with BELSPO, the Belgian Tax Authorities and regional agencies, Leyton delivers safe, transparent and fully defensible R&D tax claims.
Thousands of companies trust Leyton to optimise their innovation returns and navigate Belgium’s evolving R&D tax landscape, from start-ups to multinationals, with confidence and measurable results.
Your Path to Success
We review your R&D activities, IP portfolio and investment plans against all available Belgian fiscal incentive schemes to identify every opportunity.
We measure the tax impact of each applicable incentive and build your personalised optimisation roadmap across the Withholding Tax Exemption, Investment Deduction and IID.
Our specialists prepare all technical and financial files, including BELSPO notification dossiers, certification requests and corporate tax return filings, with full compliance and precision.
Leyton represents your organisation during advance ruling procedures and tax audits, maintaining direct communication with federal and regional authorities to defend your claim.
We provide continuous post-filing support, monitoring legislative changes, managing renewals and ensuring your R&D tax incentive strategy remains optimised and compliant year after year.
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Claim with Leyton
Ready to activate the full potential of your R&D investments in Belgium?
Book a free meeting with Leyton’s Innovation Incentives specialists to assess your eligibility across all three federal R&D tax incentives and estimate your potential annual savings.
FAQ
Everything you need to know before working with us.
R&D tax incentives are federal measures that reward Belgian companies investing in research, innovation, technology and intellectual property. They reduce corporate tax, lower payroll costs and improve cash flow, allowing companies to reinvest more in growth and innovation. Belgium’s three main federal incentives are the Partial Withholding Tax Exemption for R&D, the Investment Deduction and R&D Tax Credit, and the Innovation Income Deduction.
Most companies subject to Belgian corporate income tax can qualify, from start-ups to multinationals, as long as they carry out eligible R&D or innovation activities in line with the OECD Frascati Manual. This includes projects in engineering, life sciences, ICT, clean technology, software development and industrial design.
Qualifying R&D activities include fundamental research, industrial research and experimental development, as defined by the OECD Frascati Manual. This covers developing new or significantly improved products, processes or services, conducting experimental testing, applying innovative methods to increase efficiency, and developing copyright-protected software.
Yes. Many companies apply a smart combination of the Partial Withholding Tax Exemption, Investment Deduction and Innovation Income Deduction alongside regional grants from VLAIO, Innoviris or SPW Recherche and EU funding programs, maximising their total benefit while remaining fully compliant with Belgian and OECD state-aid rules.
The timeline varies by incentive. The Partial Withholding Tax Exemption for R&D applies from the first eligible payroll period after BELSPO registration. Investment deductions and the IID are claimed in the annual corporate tax return. Leyton ensures every stage, from notification and certification to filing and payment, is handled efficiently to accelerate your benefit.
No. Belgium’s R&D tax incentive framework covers a broad range of innovative activities, including digital transformation, environmental upgrades, process engineering, software development and intellectual property management, across all sectors and company sizes.
Leyton’s team of tax lawyers, engineers and PhD scientists combines technical and fiscal expertise to guide companies from initial scoping to final submission and audit defence. With decades of experience managing thousands of R&D tax incentive files in Belgium, our consultants identify every eligible activity, maximise every qualifying claim and ensure full compliance with Belgian tax authority requirements.
Qualifying R&D activities include fundamental research, industrial research and experimental development, as defined by the OECD Frascati Manual. This covers developing new or significantly improved products, processes or services, conducting experimental testing, applying innovative methods to increase efficiency, and developing copyright-protected software.
Companies with a well-structured innovation tax strategy typically reduce the effective cost of their R&D investment by 10% to 30%. Specific incentives deliver even sharper results: the IID reduces the effective tax rate on qualifying IP income to 3.75%, while the R&D Withholding Tax Exemption eliminates 80% of payroll tax on eligible researchers. Beyond immediate savings, a strong R&D tax strategy drives long-term competitiveness and sustained innovation investment.