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Netherlands

List of incentives available in this location for quick easy reference below.

Incentives

Table key

  • Incentive offered
  • Incentive not offered
  • Did not submit information
Cash grants/incentivesMore [+]Less [-]
  • Grants/incentives in the Netherlands are a part of the Dutch innovation policy.
  • This is done with a transparent and broadly accessible generic package containing tax measures, innovation programmes and an extensive package for business financing.
  • This basic package is primarily targeted at small and medium-sized enterprises (SMEs) .
Tax exemptionsMore [+]Less [-]
  • A corporate income tax rate of 25.5%.
  • The Dutch ruling practice, as a result of which certainty in advance can be obtained on future transactions, investments or corporate structures.
  • The absence of withholding tax on outgoing interest and royalty payments.
  • The participation exemption.
  • The Innovation Box, resulting in an effective tax rate of 5% for income in relation to a patent obtained in respect of self developed intangible assets.
  • A tax-free reimbursement of 30% for highly qualified foreign employees.
  • The Energy Investment Allowance (EIA) is a tax-relief program. Companies that invest in energy-saving installations, or that make use of sustainable energy, may deduct a certain percentage of the invested sum from their taxable profits from the year in which the goods are purchased.
Property assistance / other fiscal incentiveMore [+]Less [-]
  • Set up preliminary in-person meetings and provide up-to-date, personalized information on the Netherlands in general, relevant business locations, Dutch legislation and tax regulations, labour issues, permit procedures, governmental incentives and many other subjects.
  • Offer personal guidance and counselling, starting in the country of origin, regarding site selection and logistics strategies, tax structures, labour and permits.
  • Arrange contacts with relevant business partners, government authorities, a variety of Dutch networks and service suppliers, and other relevant contacts in the investment process.
  • Organize customized fact-finding trips in close cooperation with its network of regional economic development partners.
  • Deliver advocacy towards national and EU governments.
Training and labor market assistanceMore [+]Less [-]
  • Offers financial benefits to employers in regard to job creation. The relevant legislative act contains various provisions; the most important one is the WVAOW (education tax reduction).
  • In the Netherlands, employers withhold taxes on wages for all their employees. Every month, the total withhold amount is to be transferred to the Tax Department. The WVA reductions allow the employer to transfer less money to the government. The total sum of the various WVA reductions is subtracted from the total sum of withheld taxes
Loan guarantees, cheap loans or financeMore [+]Less [-]
  • The Dutch Ministry of Economic Affairs and the Dutch banks have implemented the Garantie Ondernemingsfinanciering (Corporate Finance Guarantee), a facility designed for large and medium-sized businesses affected by the credit crisis. A 50% state guarantee makes it easier for banks to provide substantial loans to businesses. It’s also available for SME companies (BBMKB).
  • Innovation Credit: Financial support for innovation is executed by NL Agency. The large budget of NL Agency is used to finance innovative projects that, within a few years, should result in new products.
Exemptions from regulations
Target sectorsMore [+]Less [-]
  1. Chemicals
  2. Food & nutrition
  3. ICT
Sectors specific incentivesMore [+]Less [-]
  • WBSO: Fiscal support for R&D activities (generic) - A contribution is paid towards the wage costs of employees directly involved in R&D.
  • Innovation programmes for Chemicals, Food & Nutrition, High-tech Automotive Systems, Life Sciences & Health, Logistics and Supply Chains, Maritime, Materials, Point One, Service Innovation & ICT (SII), Water technology.

Sponsorship

If you are the authorised promotions agency for Netherlands and would like to have your location highlighted on fDi Atlas, you can contact our sales team on + 44 (0) 207 775 6667 or contact us here.