The Dutch government offers a variety of incentive schemes in various sectors to support companies in their pursuit of successful operations. Foreign Entrepreneurs can also apply for such schemes, given they have been registered with the Chamber of Commerce.

The agency responsible for subsidies within the Netherlands is the Netherlands Enterprise Agency (“Rijksdienst voor Ondernemend Nederland”), located in The Hague. The majority of subsidy programs in the Netherlands are administered by this organization. Furthermore, there are several other significant regional and provincial programs available, as well as a wide variety of international programs. The list we provide will not be including all potential schemes. Therefore to ensure comprehensiveness, we advise consulting with a specialist.

Innovation Subsidies

Top Sector Policy

The Dutch government has identified 10 sectors where the country has a strong global presence and is providing special attention to them. These sectors include Agrifood, Horticulture, High Tech, Energy, Logistics, Creative Industry, Life Sciences, Chemicals, Water, and Dutch Digital Delta. Additional funding and support are being offered to encourage research and development in companies and institutions within these sectors.

To facilitate this, each sector has partnered with the government and signed an innovation contract outlining their innovation agenda. Specialized programs called MIT-programs are available for small and medium-sized enterprises (SMEs) operating within these sectors. These programs offer various opportunities such as research vouchers, cooperation arrangements, feasibility studies, and research and development opportunities. If you are involved in a project within one of these sectors, it is advisable to consult with your advisor to explore the current subsidy options.

WBSO (Wet Bevordering Speur & Ontwikkeling)

The R&D Tax Incentive Scheme (WBSO – Promotion of Research and Development Act) is a fiscal arrangement that allows you to reduce your Research & Development (R&D) costs. You can claim the deduction for research and development work if you meet the following conditions:

• You are an entrepreneur
• You meet the minimum hours criterion
• You have an R&D declaration from RVO.nl (Netherlands Enterprise Agency)

The declaration confirms that your activities qualify as research and development work and specifies the eligible deduction amount. You personally spend at least 500 hours on recognized research and development work.

Innovation Box

The innovation box exists to provide a tax scheme specifically targeted to innovation profits, to ensure R&D developments.

Regional Subsidies

Under the EFRD (European Fund for Regional Development) program, several areas in the Netherlands are engaging in creating their own incentive policies. The emphasis of funding will be put on project concerning: innovation and research, digitization, SME-support and lowering the carbon footprint of the economy.

Investments

MIA (Milieu Investerings Aftrek)

Te MIA stands for the Environmental Investment Deduction Scheme. The Environmental Investment Deduction (MIA) scheme is designed to encourage investments in eco-friendly capital. Businesses that invest in environmental sustainability are eligible for additional tax deductions based on a percentage of the investment cost. The environmental investment deduction allows you to reduce your taxable profit. You can deduct up to 45% of the investment amount from your profit. The percentage of the deduction depends on the environmental impact and the commonness of the asset.

BMKB (Borgstelling MKB kredieten)

BMKB stands for: Credit Guarantee Scheme SMEs. With the SME Credit Guarantee Scheme (BMKB-regulation), you can obtain a guarantee for a portion of a loan. The Ministry of Economic Affairs and Climate (EZK) provides the guarantee for this portion. This allows you to borrow more from the bank than what you would typically receive based on your collateral.