In the Netherlands, tax relief, innovation credit and lending guarantees solve different funding problems. Begin with the work and cash need: R&D payroll, a risky development project or business borrowing. Then compare the route built for it.
Illustrative founder decision
Separate R&D work from the need for a loan
A technical founder may need support for development work and financing for the business around it. A tax-related R&D route, an innovation credit and a lender guarantee solve different parts of that problem.
A funding brief you can use
Describe the technical work, who performs it and where. In a separate cash plan, list the equipment, supplier payments and working capital needed to reach the next commercial milestone. Then compare the route against the relevant cost rather than the whole company budget.
The next conversation
Confirm the required sequence before work or spending starts. For credit or a guarantee, identify the lender or agency that makes the decision and model repayment. For R&D support, maintain the project and time records the route requires.
Find your starting point
Scroll across to compare every column.
| Your situation | Look at first |
|---|---|
| Paying for R&D work | WBSO |
| Developing a new product with technical risk | Innovation Credit |
| Very early proof of concept | Proof-of-concept loan (VFF) |
| Testing a foreign market | DHI |
| Bank loan without enough collateral | BMKB guarantee |
Long-running Dutch routes
WBSO R&D tax credit
- Type
- Tax incentive
- Support
- R&D payroll-tax relief or qualifying entrepreneur deduction; amount depends on entity, approved work and tax-year rules.
- Who it fits
- Dutch businesses doing their own eligible technical development/research.
- Key requirements
- Eligible R&D carried out by applicant; prospective application; required hours/cost/project records. Not every software or product activity qualifies.
- How to apply
- RVO WBSO application before the work period.
- Availability
- Ongoing (tax or benefit rule)
- Timing
- 2026 work: apply prospectively under the employee/entrepreneur timing rules. RVO says 2027 applications open in mid-November; not yet open on 16 October 2026.
- Cost or condition to plan for
- A tax benefit is not upfront project cash. A product roadmap or contractor invoice alone does not establish eligible own R&D.
- Official sources
- english.rvo.nl · english.rvo.nl
- Last checked
- 16 October 2026
Innovation Credit
- Type
- Repayable credit
- Support
- Typically up to 45% for small firms,35% medium,25% large; collaborative rates and ceilings differ.
- Who it fits
- High-risk technical/clinical development with proof of principle and strong commercial potential.
- Key requirements
- Significant Netherlands activities; clear technical risk, viable market, complete project/company financing including own share and contingency.
- How to apply
- RVO quick scan, then Dutch application with supporting technical/commercial/financial plans.
- Availability
- Rolling applications
- Timing
- 1 January–31 December 2026; applications all year within the period, in order of completeness and subject to budget.
- Cost or condition to plan for
- Credit must be repaid. Current overview and conditions differ on clinical ceilings; this guide avoids a definitive ceiling and flags written confirmation.
- Official sources
- english.rvo.nl · english.rvo.nl · english.rvo.nl
- Last checked
- 16 October 2026
Proof-of-concept Funding — VFF
- Type
- Loan
- Support
- Interest-bearing proof-of-concept loan generally up to €450,000; North Brabant maximum €350,000. RVO current notice states 7.71% from 1 September 2026; older body text still shows January 7.19%.
- Who it fits
- Innovative startups/SMEs moving from proof of principle to technical/commercial feasibility.
- Key requirements
- Technological innovation, proof of principle, qualifying early-stage plan and prospective follow-on investor. Route depends on province; academic spin-outs use separate NWO process.
- How to apply
- Regional office or RVO national quick scan/application.
- Availability
- Rolling applications
- Timing
- National non-academic route: 1 January–31 December 2026, subject to budget. Regional routes vary; do not use the closed February academic/NWO round.
- Cost or condition to plan for
- Repayable loan. Use the current September interest notice rather than unchanged January paragraph; obtain contract rate. A named follow-on investor must be willing to finance the next stage if feasibility conditions are met.
- Official sources
- english.rvo.nl · english.rvo.nl
- Last checked
- 16 October 2026
DHI — foreign demonstration/feasibility/market validation
- Type
- Grant
- Support
- Component-specific; startup Market Validation support €25,000 with at least €50,000 project cost.
- Who it fits
- Dutch SMEs validating/demonstrating a product or preparing overseas investment.
- Key requirements
- Market-validation component: startup ≤ 10 years, SME legal personality, Dutch payroll/work-base conditions, de-minimis headroom and no other active DHI project. Sole proprietorship/VoF/CV/maatschap excluded.
- How to apply
- RVO quick scan, then relevant component application.
- Availability
- Open now; recurs regularly
- Timing
- 2 March–31 December 2026, while budget remains; complete the required Quick Scan and then the Dutch application process.
- Cost or condition to plan for
- Market validation is not generic market research, sales or promotion. The ≤ 50% external-expertise limit refers to subsidy spend, not a universal funding percentage across DHI.
- Last checked
- 16 October 2026
BMKB SME credit guarantee
- Type
- Loan guarantee
- Support
- Published guarantee financing up to €1.5 million; lender and guarantee conditions apply.
- Who it fits
- SMEs whose bank financing is constrained by insufficient collateral.
- Key requirements
- Established in Netherlands/Bonaire/StEustatius/Saba; most activity in relevant territory; SME and excluded-sector rules. Qualifying financier requests guarantee.
- How to apply
- Participating financier structures/assesses loan and guarantee.
- Availability
- Ongoing, through banks or lenders
- Timing
- Apply through a participating lender by 1 July 2027, under current guarantee and credit rules.
- Cost or condition to plan for
- Guarantee strengthens lender collateral. It is not a government payment into your account or a waiver of repayment.
- Official sources
- english.rvo.nl
- Last checked
- 16 October 2026
How to narrow your shortlist in the Netherlands
Write down who performs the R&D and when it starts before choosing WBSO. For Innovation Credit or VFF, test the repayment and follow-on-financing case, including the project balance. For overseas validation, check the exact DHI component: selling abroad does not automatically make general marketing spend eligible.
Questions before applying
Are Innovation Credit and VFF free grants?
No. Both are repayable financing routes with their own project, financing and approval conditions. Compare the agreement, own contribution, interest and repayment triggers before treating either as usable cash.
Which route should I shortlist first?
Compare R&D relief for eligible research activity, innovation credit for a qualifying development project and financing routes for borrowing needs. Check the company and project conditions, your own contribution and when any benefit becomes available.
Before you apply or spend
- Save the current official page and check for amendments.
- Confirm the exact eligibility condition that applies to you, in writing if possible.
- Work out your own share: the unfunded part, ineligible costs and cash needed before money arrives.
- For loans, ask for the full repayment schedule. For equity, model dilution.
- Get qualified advice before signing anything with legal or tax consequences.
Not sure which route fits?
Tell me where the business operates, what you need to fund and the route you are considering. Include the condition or trade-off you want to work through.
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Sources and review: programme links lead to the provider or official authority. Eligibility and application timing are shown with each route; use the dated information for your shortlist and the linked current terms before applying.