You may be eligible for the following arrangements under company financing (pre-seed funding) or project financing (others):
The regional Science & Innovation Parks in the Netherlands offer a variety of services: R&D cooperation, regional pre-seed funding and coaching. All partners have incubation facilities in place.
R&D payroll tax allowance (WBSO)
The R&D payroll tax allowance (WBSO) is meant for a) companies who pay wage costs for R&D and have R&D costs and/or expenditures, such as prototypes or research equipment or b) self-employed entrepreneurs who pay income tax and who make a minimum of 500 hours a year on R&D.
A lowering of your tax costs.
- 32% payroll tax deduction of the first €350,000 of total R&D costs (40% for startups)
- 16% payroll tax deduction of all further R&D costs
- a fixed income tax deduction of €12,522
- start-ups are entitled to an additional deduction of €6,264
- the proposed R&D activities take place in your own company
- the technological development is new to your organisation
- the development is accompanied by technical problems and
- the R&D work has yet to take place (in other words, you must always submit a WBSO application in advance).
Robert Schaart: firstname.lastname@example.org
Do you wish to apply for the WBSO? Fill in the Quick Scan to see if you meet the basic requirements.
Reduced wage in the customary salary scheme
Energy and Environmental Investment Allowances
Energy Investment Allowance (EIA)
Companies who invest energy-saving installations or that make use of sustainable energy
You can deduct 55% of the investment costs from the fiscal profits, on top of your usual depreciation. As a result, you pay less income tax or company tax.
On average, the EIA gives you a 13.5% tax advantage.
Environment Investment Allowance (MIA)
Companies who invest in environment-friendly installations.
You can deduct 36% (or 27% or 13.5%) of the investment costs from the fiscal profits, on top of your usual depreciation. As a result, you pay less income tax or company tax.
On average, the MIA gives you a maximum 9% tax advantage.
Martin Otten: email@example.com
MIT Innovation Credit for SMEs
- advisory projects
- feasibility projects
- R&D-cooperation projects
- knowledge vouchers
Robert van Haaften: firstname.lastname@example.org
Top Sector Energy
The Top Sector Energy (Dutch only) 'tenders (9)' and 'first come, first serve (3)' are open for consortia. As an SME you can form or join a consortium.
The Top Sector Energy supports R&D for energy innovations.
€ 130 million for 12 arrangements annually (in Dutch only).
Do you wish to apply for the Top Sector Energy? Fill in the project idea form to see if you meet the basic requirements.