Federal grants and subsidies for Belgian businesses
Federal grants are available to all Belgian companies regardless of region. They include tax deductions, social contribution reductions, and federal recovery plan programmes. They complement regional grants (VLAIO, Innoviris, SPW) and help maximise total funding for your project.
Find my federal grantsWhat are federal grants?
Belgian federal grants are support measures managed by the federal government, primarily through SPF Economy and SPF Finance. Unlike regional subsidies, they apply uniformly across the entire Belgian territory: whether you’re based in Flanders, Brussels, or Wallonia, you qualify under the same conditions.
The main federal mechanisms are fiscal (investment deductions, innovation income) and social (contribution reductions for first hires, researchers). The federal recovery plan adds additional funding for digital and ecological transition.
Federal grant categories
Investment tax deduction (DFI)
Deduct 8–20% of the value of your new productive investments from your taxable base. Applicable to tangible and intangible fixed assets acquired or created in new condition.
Innovation income deduction (DRI)
The Belgian patent box regime: deduct 85% of net income from patents, copyright-protected software, and other intellectual property rights. One of the most attractive regimes in Europe.
Social contribution reductions
Exemptions and reductions on employer contributions for first hires (up to 100% exemption), researchers (80% of withholding tax), and young workers.
Recovery plan / federal recovery fund
Federal envelopes dedicated to digitalisation, ecological transition, and economic resilience. These funds finance calls for projects and targeted programmes for Belgian SMEs.
Key fiscal measures
Investment tax deduction
8–20% of the acquisition value of new fixed assets is deductible from the taxable base. The rate varies by investment type: 8% for ordinary investments, 13.5% for energy savings and security, and up to 20% for patents and R&D.
DRI (patent box)
85% deduction on net income from intellectual property: patents, protected software, plant variety certificates, utility models. The effective tax rate can drop below 5%, making Belgium one of the most attractive countries for innovation.
R&D investment deduction
R&D investments benefit from an enhanced tax deduction rate. Can be combined with the R&D tax credit and withholding tax exemptions for researchers.
Social contribution reductions
First hire
100% exemption from basic employer contributions for your first employee for an unlimited period. Second through sixth hires benefit from decreasing reductions over 13 quarters.
Researchers
Dispensation from paying 80% of withholding tax on the salaries of researchers holding a specific degree (master’s, doctorate). The company keeps this amount: a major tax advantage.
Young workers
Partial social contribution reductions for hiring workers under 26 who are low-skilled or from target groups. Can be combined with regional reductions (Activa plans, etc.).
Combining federal and regional grants
Good news: federal grants (mainly fiscal) can be combined with regional subsidies (VLAIO, Innoviris, SPW). For example, a Flemish company can simultaneously benefit from the federal investment deduction and a VLAIO grant for the same project. The de minimis rule (€200,000 over 3 years for most state aid) and EU aid intensity ceilings apply: always declare all your public funding.
How to access federal grants
Via tax declaration
Fiscal measures (investment deduction, DRI) are declared in your corporate tax return. Consult your accountant or tax advisor to optimise the application.
Via the SPF Finance portal
Some measures require a prior application or approval via MyMinfin or the SPF Finance portal. This applies notably to withholding tax exemptions for researchers.
Via Lucas for personalised guidance
Our AI assistant Lucas helps you identify the federal measures you qualify for, understand the eligibility conditions, and prepare the necessary documents.
Explore other grants in Belgium
Frequently asked questions
Are federal grants accessible to all Belgian companies?
Yes. Federal fiscal measures (investment deduction, DRI, contribution reductions) apply to all companies subject to corporate tax in Belgium, regardless of their region. Certain specific conditions (size, sector, investment type) may apply depending on the measure.
Can you combine federal and regional grants?
Yes, in the vast majority of cases. Federal grants (fiscal) and regional subsidies (VLAIO, Innoviris, SPW) are different in nature and can be combined. The de minimis rule and EU aid intensity ceilings set the limits. Always declare all your public funding in each application.
How do you declare the investment deduction?
The investment deduction is declared in annex 275U of your corporate tax return. You must detail the eligible investments, their acquisition value, and the applicable rate. If carried forward (insufficient profit), the balance can be carried over to subsequent years without time limit.
Are there direct (non-fiscal) federal grants?
Federal grants are primarily fiscal and parafiscal. However, the federal recovery plan has introduced direct budget envelopes for digital and ecological transition. Additionally, federal bodies like the SFPI (Federal Holding and Investment Company) offer direct financing in the form of loans and equity stakes.
Identify your federal grants
Take our quiz or chat with Lucas to discover the federal and regional measures your company qualifies for.