Subsidies for the manufacturing industry 2026: all schemes at a glance
The Dutch manufacturing industry has access to an extensive range of manufacturing subsidy schemes that stimulate innovation, sustainability and growth. With a total subsidy budget of more than 3 billion euros for the industry in 2026, these funding opportunities offer unprecedented possibilities for production companies. From research and development to digitalisation and energy transition – specific subsidies are available for every phase of business development.
The Dutch subsidy system covers various target groups and areas of application. Both start-ups and established production companies can benefit from this financial support. However, the complexity of the offering demands thorough preparation and knowledge of deadlines, conditions and application procedures.
ISDE subsidy: innovation and market introduction
The Innovation Stimulation for Sustainable Energy (ISDE) subsidy supports the manufacturing industry in developing and bringing sustainable energy technologies to market. This scheme focuses specifically on innovative solutions that contribute to the energy transition and climate objectives.
The ISDE distinguishes three different categories: feasibility studies, industrial research and experimental development. For feasibility studies, the subsidy percentage is 50% of the eligible costs, with a maximum of €100,000 per project. Industrial research qualifies for a 65% subsidy for small enterprises, 55% for medium-sized companies and 45% for large organisations.
Experimental development, the most advanced phase, is subsidised at 45% for small enterprises, 35% for medium-sized companies and 25% for large enterprises. The minimum project budget is €500,000, while the maximum can rise to €15 million per project. This generous budget makes large-scale innovation projects possible.
For the manufacturing industry, projects focusing on energy storage technology, smart production systems, renewable energy sources in production processes and energy-efficient manufacturing methods are particularly interesting. The application deadlines usually fall in March and September, with a processing time of around four months for assessment.
You can find more information about this scheme on the page applying for the ISDE subsidy.
WBSO: tax benefit for R&D activities
The Research and Development (Promotion) Act (WBSO) offers attractive tax benefits for research and development activities in the manufacturing industry. This instrument reduces labour costs and other R&D expenditure through tax relief.
For 2026, the WBSO rate is 32% on the first €350,000 of labour costs for research and development work, and 16% on the remainder. This means that a production company investing €500,000 in R&D can count on a tax benefit of €136,000. In addition to labour costs, other costs also qualify, such as materials, equipment and external advice.
Start-up entrepreneurs (starter's deduction) benefit from additional advantages during the first three years. They receive an increased rate for the first bracket during this period. For the manufacturing industry, projects focusing on new production techniques, material development, automation and digitalisation of production processes are particularly relevant.
| Cost category | Rate first bracket (32%) | Rate second bracket (16%) | Maximum amount |
|---|---|---|---|
| R&D labour costs | Up to €350,000 | Above €350,000 | No limit |
| Other R&D costs | Up to €350,000 | Above €350,000 | No limit |
| Starter's deduction | Extra benefit years 1-3 | Standard rate | Valid for 3 years |
The WBSO application can be submitted three times per year: before 1 April (for projects starting between 1 July and 31 December), before 1 October (for projects starting between 1 January and 30 June of the following year) and before 1 December (for projects starting between 1 April and 30 September of the following year).
You can find detailed information about the WBSO at WBSO R&D subsidy.
DEI+ scheme: digitalisation and innovation
The Digital Economy Impulse Plus (DEI+) scheme supports the manufacturing industry in large-scale digital transformation and innovation projects. This scheme replaces the earlier MIT scheme and offers substantial funding for ambitious digital innovations.
DEI+ has three different instruments: DEI+ Demonstration for demonstrating new technologies, DEI+ International for international collaboration projects, and DEI+ Catalyse for system innovations. The subsidy percentage ranges from 25% to 45% of the project costs, depending on the type of project and the size of the company.
For demonstration projects, the minimum budget is €1 million, while the maximum can rise to €15 million per project. International projects have comparable ranges, with an emphasis on European cooperation and the export of Dutch technology. Catalyse projects focus on breakthrough innovations that can transform entire sectors.
Relevant areas of application for the manufacturing industry include artificial intelligence in production processes, Internet of Things implementations, blockchain for supply chain management, robotics and automation, and digital twin technology. The digital transformation subsidy page offers more details about digital innovation opportunities.
The application procedure takes place in two phases: first a concise project outline, followed by a comprehensive application in case of a positive assessment. The processing time is on average six months, with complex projects potentially taking longer.
MIT scheme: from idea to implementation
The Manufacturing Industry Innovation Allowance (MIT) facilitates innovation projects in all development phases, from feasibility studies to market introduction. This scheme offers flexible funding options for production companies that want to strengthen their competitiveness.
The MIT scheme distinguishes three categories: industrial research (subsidy percentage up to 65%), experimental development (up to 45%) and feasibility studies (up to 40%). For feasibility studies, a minimum project budget of €100,000 and a maximum of €500,000 apply. Industrial research and experimental development have higher thresholds, with budgets starting from €500,000.
Projects must demonstrably contribute to the innovative strength of the manufacturing industry. Examples of successful MIT projects include the development of new material techniques, the implementation of sustainable production processes, the automation of complex operations, and the development of smart production systems.
Collaboration between businesses and knowledge institutions is further encouraged. Projects involving universities or universities of applied sciences often receive a higher subsidy percentage. This public-private partnership ensures knowledge transfer and strengthens the innovation ecosystem.
EIA: energy investment allowance for sustainable technology
The Energy Investment Allowance (EIA) offers tax benefits for investments in energy-efficient and sustainable production assets. For 2026, the allowance is 45.5% of the investment costs, which provides significant cost savings for sustainable investments.
The EIA list contains hundreds of energy-efficient business assets that qualify for the scheme. For the manufacturing industry, the following are particularly relevant: energy-efficient motors and drives, high-efficiency compressors, heat exchangers, energy-saving lighting systems, solar panels and other renewable energy technology.
The minimum investment amount per item is €2,400, while there is no upper limit. Companies can apply the allowance in the year of investment or spread it over several years. This offers flexibility in tax planning and cash flow management.
Important conditions are that the investment must be in a new, unused business asset that is on the EIA list. Used equipment does not qualify, nor do investments subsidised through other schemes. Combining it with other tax benefits is sometimes possible.
| Type of investment | EIA percentage | Minimum investment | Conditions |
|---|---|---|---|
| Energy-efficient motors | 45.5% | €2,400 | On EIA list, new |
| Solar panels | 45.5% | €2,400 | On EIA list, new |
| Heat pumps | 45.5% | €2,400 | On EIA list, new |
| LED lighting | 45.5% | €2,400 | On EIA list, new |
SDE++: stimulating sustainable energy production
The Sustainable Energy Production and Climate Transition Incentive Scheme (SDE++) supports the manufacturing industry in investments in renewable energy production and CO2 reduction. This scheme compensates for the difference between the cost price of sustainable energy and the market price of fossil energy.
For production companies, the following are particularly interesting: biomass installations for process heat, geothermal projects, large-scale solar parks, wind energy on industrial sites, and heat-cold storage systems. The scheme has various technology categories with specific base amounts and maximum eligible amounts.
The SDE++ works with a tender system in which projects with the lowest subsidy per unit of energy are given priority. This stimulates cost-efficient solutions and market forces. The subsidy ceiling for 2026 is €13 billion, spread over several application rounds.
Applications can only be submitted during the opening periods, usually in March and October. The projects must be operational within three years of being granted. The subsidy is paid out throughout the entire operational period, usually 12 to 15 years.
For complex industrial applications, it is advisable to contact RVO.nl early for advice on the technical requirements and application procedure. Investment in sustainable energy production not only contributes to cost savings, but also to corporate sustainability objectives.
Regional and European subsidy opportunities
In addition to national schemes, provinces, municipalities and European programmes offer additional funding opportunities for manufacturing industry companies. These schemes often complement the national subsidies and can be combined for optimal funding structures.
Provincial innovation programmes support specific sectors or regions. Noord-Holland, for example, stimulates circular economy initiatives, while Zuid-Holland focuses on smart industry and robotics. Brabant has special programmes for high-tech industry and advanced manufacturing. This regional focus ensures tailored support.
Municipal schemes often focus on improving the business climate, sustainability initiatives and employment projects. Large industrial cities such as Rotterdam, Eindhoven and Amsterdam have specific programmes for manufacturing industry companies. These can range from land discounts to tax benefits.
European programmes such as Horizon Europe, Digital Europe Programme and LIFE offer opportunities for international collaboration and large-scale innovation projects. The budgets are considerable, but the competition is fierce and the administrative requirements complex. Preparation and consortium building are crucial to success.
The development of the manufacturing industry in 2030 is strongly influenced by the availability of these various funding opportunities.
Application strategy and timing
A successful subsidy application requires careful preparation, correct timing and professional support. The complexity of the Dutch subsidy system makes strategic planning indispensable for optimal results.
Preparation begins with a thorough analysis of the project and its objectives. What technical results are expected? What is the commercial feasibility? How does the project contribute to social goals such as sustainability or employment? These questions form the basis for a convincing application.
Timing is crucial because most schemes have specific deadlines. The WBSO has three annual rounds, ISDE has spring and autumn rounds, while SDE++ usually has two openings per year. Planning that integrates these cycles prevents missed opportunities and ensures optimal use of available budgets.
Project management and administration require a professional approach. Subsidy providers set high standards for accountability, reporting and compliance. A structured project organisation with clear roles and responsibilities is essential. Many companies engage external advisers for complex applications.
It is wise to combine several schemes where possible. The WBSO can be combined with ISDE or MIT, while EIA can run parallel to other investment subsidies. This stacking maximises financial support, but requires careful coordination to prevent double funding.
What are the most important subsidies for the manufacturing industry in 2026?
The most important subsidies for the manufacturing industry in 2026 are WBSO (32%/16% tax benefit for R&D), ISDE (up to €15 million for sustainable energy innovation), DEI+ (25-45% subsidy for digitalisation), MIT (40-65% for innovation projects), EIA (45.5% deduction for energy-efficient investments), and SDE++ (long-term compensation for renewable energy). The total subsidy budget for the industry amounts to more than €3 billion, offering unprecedented opportunities for growth and innovation.
How high is the WBSO percentage for 2026?
For 2026, the WBSO percentage is 32% on the first €350,000 of labour costs for research and development work, and 16% on the remainder. This means that a company with €500,000 in R&D costs can count on a €136,000 tax benefit (€350,000 x 32% + €150,000 x 16%). Start-up entrepreneurs receive additional benefits during the first three years through increased rates. The WBSO applies to all R&D costs, including wages, materials, equipment and external advice.
What is the maximum subsidy amount for the ISDE and DEI+ schemes?
Both ISDE and DEI+ have a maximum subsidy amount of €15 million per project. For ISDE, this applies to experimental development projects that focus on sustainable energy technologies. DEI+ uses the same maximum for large-scale digital innovation and demonstration projects. The minimum project budget differs: ISDE requires a minimum of €500,000 for experimental development, while DEI+ demonstration projects start from €1 million. Feasibility studies within ISDE have a lower maximum of €100,000.
Can different subsidies be combined?
Yes, many subsidies can be combined, but important rules apply to prevent double funding. The WBSO can usually be combined with other schemes because it is a tax instrument. The EIA can be combined with subsidies as long as it concerns different cost categories. ISDE and MIT cannot be used for the same project, but can be used for different components. SDE++ can be combined with investment subsidies. Always check in advance with the implementing organisations and transparently report other requested support.
What are the application deadlines for 2026?
The most important application deadlines for 2026 are: WBSO three times per year (1 April, 1 October, 1 December), ISDE twice per year (March and September), DEI+ continuous opening with periodic assessment rounds, MIT flexible deadlines depending on available budget, EIA continuously possible throughout the tax year, and SDE++ twice per year (March and October). It is advisable to apply well before the deadline due to the preparation time. Some schemes apply a 'first come, first served' principle.
What conditions apply to MIT feasibility projects?
MIT feasibility projects must meet strict criteria: the subsidy percentage is a maximum of 40% of the project costs, the minimum budget is €100,000 and the maximum €500,000. The project must be technically and commercially feasible within 18 months. There must be significant technical or commercial risks that justify the project. Collaboration with knowledge institutions is encouraged and can lead to higher subsidy percentages. The project must contribute to the innovative strength of the Dutch manufacturing industry, and results must be exploitable.
How does the EIA scheme work for production equipment?
The EIA scheme offers a 45.5% tax deduction on investments in energy-efficient business assets that are on the official EIA list. For production equipment, specific conditions apply: it must be new, unused equipment with a minimum investment of €2,400 per item. Relevant categories are energy-efficient motors, compressors, lighting systems, heat exchangers and automation systems. The deduction can be applied in the year of investment or spread over several years. Combining it with other subsidies is usually not possible for the same investment.
What role does sustainability play in the 2026 subsidy schemes?
Sustainability forms a central pillar in the subsidy schemes for 2026, with more than 60% of the budget reserved for green innovation and energy transition. ISDE focuses entirely on sustainable energy innovations, SDE++ stimulates renewable energy production and CO2 reduction, EIA promotes energy-efficient investments, and DEI+ prioritises digital solutions that support sustainability. WBSO and MIT also give preference to projects with demonstrable environmental benefits. This focus reflects the Dutch climate ambitions and the Green Deal objectives, in which the manufacturing industry plays a key role in the transition to a circular economy.
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