Federal Grants and Tax Incentives for Belgian Businesses
Federal measures are available to ALL Belgian businesses regardless of region. Unlike regional grants that provide direct cash, federal support is primarily tax-based — yet most businesses don’t realise they qualify. Key bodies: SPF Finances, SPF Économie, and the federal recovery plan.
Find federal support for my companyMain federal support measures
Investment Deduction
8–20% of new asset value deductible from taxable income. Available for all Belgian companies investing in qualifying assets. Claimed via tax return.
Innovation Income Deduction (DRI)
85% deduction on income derived from qualifying intellectual property. Significant benefit for R&D-intensive companies with patents or protected IP.
Social Contribution Reductions
First hire: 100% exemption years 1–5. Researchers: 80% exemption on withholding tax. Young workers: partial reductions. Among the most valuable and least-known federal benefits.
Federal Recovery & Investment Fund
Targeted support for strategic investments post-COVID. Check current eligibility at SPF Économie. Focused on digital transformation, green transition, and resilience.
Federal vs regional — how they work together
Both can be combined subject to de minimis rules.
| Federal | Regional | |
|---|---|---|
| Type | Tax-based (claimed annually) | Direct cash (applied per project) |
| Scope | All Belgian businesses | Region-specific (Brussels, Flanders, Wallonia) |
| De minimis | Generally NOT counted toward ceiling | Counted toward €300K ceiling |
| Application | Via tax return or SPF portal | Via regional agency (Innoviris, VLAIO, SPW) |
Federal tax measures are generally NOT counted toward de minimis ceilings — important for companies already using regional grants.
Who benefits most from federal measures
R&D companies with patents
The DRI patent box is transformative — 85% income deduction is exceptional. If you hold patents, software copyrights, or protected know-how, this is likely your most valuable tax benefit.
Companies making their first hire
Social contribution exemption saves tens of thousands in years 1–5. 100% exemption on employer contributions for your first employee is one of Belgium’s strongest hiring incentives.
Asset-heavy businesses
Investment deduction applies broadly to qualifying new equipment. 8–20% of the asset value directly reduces your taxable income — relevant for manufacturing, logistics, and tech infrastructure.
How to access federal support
Three channels to claim your benefits.
Via tax return
Investment deduction and DRI (innovation income deduction) are claimed directly through your annual corporate tax return. Your accountant handles the technical application.
Via SPF Finances portal
Specific programs and rulings are accessed through the SPF Finances online portal. Advance rulings for DRI provide certainty before you invest.
Via Lucas
Get personalised guidance on which federal measures apply to your specific situation. Lucas analyses your company profile and identifies the measures you’re missing.
Frequently asked questions
Are federal grants available to all Belgian businesses?
Yes. Unlike regional grants which require registration in a specific region, federal measures are available to all Belgian companies. Some have size limits (SME vs large enterprise) but no geographic restriction.
Can I combine federal and regional grants?
Yes. Federal tax measures can generally be combined with regional grants. Federal measures are typically exempt from de minimis calculations, making combinations more flexible than many businesses assume.
What is the innovation income deduction (DRI)?
The DRI (Déduction pour Revenus d’Innovation) allows companies to deduct 85% of income derived from qualifying intellectual property from their taxable base. Particularly powerful for companies with patents, software copyrights, or protected know-how.
Do I need an accountant to access federal grants?
For tax-based measures (investment deduction, DRI), a tax advisor or accountant is strongly recommended to ensure correct application. For employment reductions, your social secretariat handles most of the process automatically.
Discover your federal benefits
Take our 2-minute quiz or chat with Lucas to find which federal measures apply to your business.