Federal grants and support for businesses in Belgium
Federal grants are available to all Belgian companies regardless of region. They include tax deductions, social contribution reductions, and federal recovery plan programmes. Most businesses overlook them — they complement regional grants and help maximise total funding.
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 Belgium: 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 deduction) and social (contribution reductions for first hires, researchers). They are often overlooked because they are applied through the tax return rather than as traditional grants, yet they represent significant savings for SMEs.
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 / patent box)
The Belgian patent box regime: deduct 85% of net income from patents, copyright-protected software, and other IP rights. One of the most attractive regimes in Europe for R&D companies.
Social contribution reductions
Exemptions and reductions on employer contributions for first hires (up to 100% exemption), researchers (80% of withholding tax), and young workers.
Federal recovery & investment fund
Federal envelopes dedicated to digitalisation, ecological transition, and economic resilience. These funds finance calls for projects and targeted programmes for Belgian SMEs.
Fiscal measures in detail
Investment deduction
8–20% of the acquisition value of new fixed assets is deductible from the taxable base. The rate varies by investment type: 8% ordinary, 13.5% for energy savings and security, up to 20% for patents and R&D.
DRI (patent box)
85% deduction on net income from intellectual property. The effective tax rate can drop below 5% — a huge benefit for companies with R&D activities.
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 (years 1–5). 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). The de minimis rule (€200,000 over 3 years) applies, but fiscal measures are typically exempt from this limit. Always declare all your public funding.
How to apply for federal grants
Via tax declaration
Fiscal measures (investment deduction, DRI) are declared in your corporate tax return (annex 275U). Consult your accountant or tax advisor.
Via the SPF Finance portal
Some measures require a prior application 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 conditions, and prepare the necessary documents.
Explore other grants in Belgium
Frequently asked questions
Are federal grants available to all Belgian companies?
Yes. Federal fiscal measures apply to all companies subject to corporate tax in Belgium, regardless of their region. Certain specific conditions may apply depending on the measure.
Can I combine federal and regional grants?
Yes, in the vast majority of cases. Federal grants (fiscal) and regional subsidies are different in nature and can be combined. Fiscal measures are typically exempt from the de minimis rule.
How do I declare the investment deduction?
The investment deduction is declared in annex 275U of your corporate tax return. Detail the eligible investments, their acquisition value, and the applicable rate.
Are there direct (non-fiscal) federal grants?
Federal grants are primarily fiscal. However, the federal recovery plan and the SFPI 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.