What subsidies and schemes are available for start-up entrepreneurs?

For start-up entrepreneurs, there are dozens of subsidies and schemes available: tax incentives (WBSO, MIA/Vamil, EIA), operating subsidies (SDE++), innovation subsidies (MIT, Eurostars), regional schemes, and specific schemes for R&D, sustainability, or personnel. Which one fits depends on the industry, activity, and growth phase. Below is a structured overview — and a warning: subsidy applications take time, and deadlines are strict. Saskia (cleantech startup) walks through the overview to determine where to start.

The short answer

• Tax subsidies: WBSO (R&D), EIA (energy), MIA/Vamil (environment) — reduce tax assessment.
• Innovation grants: MIT, Eurostars, Horizon Europe — direct funding of R&D.
• Sustainability subsidies:SDE++, VEKI — for energy and CO2 projects.
• Staff: Practical Learning Subsidy — for work-study placements.
• Credit: BMKB guarantee, Qredits — lowers the threshold at the bank.

Tax subsidies

WBSO (R&D wage costs)

For research and development (R&D). Discount on R&D wage costs — for 2024: 32% on the first €350,000 of R&D wage costs, 16% above that. Applications to the RVO, annually. Virtually indispensable for R&D-intensive startups. See WBSO application.

EIA and MIA/Vamil

For investments in energy conservation (EIA) or environmentally friendly technology (MIA/Vamil): 40% additional deduction or accelerated depreciation. For entrepreneurs with a BV: immediately reduces corporate income tax assessment. See EIA subsidy.

Innovation box

Not strictly a subsidy, but a tax regime that taxes profit from innovation at 9% corporate income tax instead of 19% or 25.8%. Often combined with WBSO. See innovation box.

Innovation and cooperation grants

MIT

SME Innovation Stimulation Top Sectors. For R&D collaboration with other companies or knowledge institutions. Up to €200,000 or more. Sector-specific (energy, agri-food, water technology, etc.). See MIT subsidy.

Eurostars and Horizon Europe

European subsidies for cross-border R&D cooperation. Eurostars for SMEs with an R&D budget. Horizon Europe is larger — often requires university partners. Long application process (6-12 months) but large budgets (€500k – several million euros).

Sustainability and energy subsidies

SDE++

Stimulation of Sustainable Energy Production. Operating subsidy for renewable energy and CO2 reduction — received per unit produced. For wind, solar, geothermal energy, hydrogen. See SDE++.

VEKI

Accelerated Climate Investments Industry. Up to 35% subsidy on CO2-reducing investments in industry. Threshold: from €125,000 investment. See VEKI subsidy.

Staff and training

Practical Learning Subsidy

Allowance for recognized work-study placements (MBO/HBO/WO). Up to €2,700 per training place per year. Applications after the end of the school year via RVO. See Practical Learning subsidy.

LIV and LKV

Low Income Benefit (LIV) and Wage Cost Benefits (LKV): for employees with low wages or a specific target group (older employee, disability). Automatically via payroll tax.

Credit and suretyship

BMKB guarantee

SME Credit Guarantee Scheme — the government guarantees 50-90% of the bank loan. Makes financing accessible to SMEs that would otherwise be too risky for banks. For loans between €200,000 and €1.5 million.

Qredits

Microcredit provider for start-ups and small business owners. Up to €250,000 with coaching. Suitable for those unable to obtain bank financing.

Regional subsidies

Provinces and municipalities have their own schemes — for specific sectors, regions, or target groups. Examples: Limburg Cleantech Fund, Rotterdam-Maasstad Programme, Brabant Innovation. Check provincial websites and local business desks.

Practical tips

• Start early: grant applications take 2-12 weeks to prepare.
• Meet conditions: the grant provider conducts random checks.
• Documentation: time tracking, costs, output — indispensable for billing.
• CombiningWBSO + Innovation Box + EIA together often works.
• Advisor: a specialized grant advisor or grant scan pays off for large amounts.

Honest recommendation

For R&D-intensive startups like Saskia: WBSO always, MIT for collaboration, EIA/MIA for sustainable investments, and SDE++ for energy production. For regular SME startups: BMKB guarantee for bank financing, Subsidy for Practical Learning for interns/apprentices. A good subsidy advisor costs €5,000 – €15,000 but often pays for themselves by a factor of 5-10. Start in year 1 — the first year is often the most valuable in terms of one-off schemes.

For specific topics: WBSO, innovation box and subsidy scan.

Frequently Asked Questions