Incentive Guide

The Netherlands Foreign Investment Agency advises foreign companies that want to establish in the Netherlands, free of charge. It has an office in Istanbul. It gives first guidance on location, tax and permits and introduces you to regional development agencies and municipalities.

How it works

A service, not a grant. An NFIA advisor is assigned, hears your plan under confidentiality, shows suitable regions and incentives and speeds up appointments with public bodies.

Conditions

• Company established abroad, planning Dutch operations (office, warehouse, production, R&D)
• Serious business plan with jobs or investment intent
• One person freelance setups are out of scope

Application steps

1. First contact via investinholland.com or the NFIA Istanbul office
2. Share business plan and timeline
3. Information meeting with NFIA, region and incentive matching
4. Referral to regional agency, municipality and service providers
5. Follow up after establishment

The BV (private limited company) is the standard Dutch entity. No minimum capital, formed at a notary, registered at KVK. Corporate tax in 2026 is 19% up to 200,000 € profit and 25.8% above. The participation exemption makes dividends from subsidiaries tax free and a double tax treaty with Turkey applies.

How it works

The Turkish company either forms a Dutch BV and holds its shares (subsidiary) or opens a branch. In most cases a holding BV plus operating BV is used. Non EU shareholders need no permit, working as director does require a residence permit.

Conditions

• Notarial deed, at least one director and UBO registration
• Dutch bank account, opening can take several weeks for foreign owned companies
• KVK registration and VAT number
• Annual accounts filed with KVK

Application steps

1. Structure decision: subsidiary, branch or holding
2. Notary selection, deed and UBO filing
3. KVK registration, tax numbers issued automatically
4. Bank account and accountant
5. IND application for directors if needed

For SMEs with insufficient collateral the state guarantees part of a bank loan, so the bank lends where it otherwise would not. BMKB Groen offers wider coverage for sustainability investments.

How it works

Applied for at the bank, not at RVO. The BMKB part is at most 50% of the total credit, or 75% when the credit need is up to 333,333 €, and the state guarantees 90% of that part. Starters: starter loan up to 333,333 € with a 67.5% state guarantee. BMKB Groen: 75% BMKB part regardless of size, term up to 12 years. A one off premium is charged, the rate depends on the term.

Conditions

• Dutch SME: under 250 FTE and turnover up to 50 million € or balance sheet up to 43 million €
• Sound business plan behind the loan request
• Personal guarantee usually required by the bank

Application steps

1. Choose a bank or financier (ABN, ING, Rabobank, Qredits, some lessors)
2. Request BMKB within the loan application
3. Bank reports to RVO, premium charged with the loan

The most used Dutch innovation incentive. Companies developing technically new products, processes or software pay less payroll tax on R&D staff. In 2026: 36% on the first 391,020 € of R&D cost, 16% above, startups 50% on the first bracket.

How it works

Project based application at RVO, the payroll tax due is reduced for approved hours. Sole traders with at least 500 R&D hours get a fixed deduction of 15,979 € (plus 7,996 € for starters). It is not cash, it is offset against payroll tax.

Conditions

• R&D staff on Dutch payroll or an R&D performing entrepreneur
• Development with technical uncertainty (market research, design, routine software do not count)
• Hours and project records
• Apply before the project period starts

Application steps

1. Log in to the RVO portal with eHerkenning level 3
2. Project description: technical problem, approach, hour estimate
3. Apply before the period starts, up to 4 applications a year, last date 30 September
4. Apply the reduction in payroll after the decision letter
5. Report realised hours by 31 March of the next year

Profit from intellectual property that stems from WBSO approved R&D is taxed at an effective 9% instead of 25.8%. Big impact for software companies and patented products.

How it works

An advance ruling with the tax office sets the share of profit attributed to innovation. Small companies can use a simplified fixed rate (25% of profit, max 25,000 €) in the year the asset is created and the two following years.

Conditions

• BV or NV (corporate tax payer)
• WBSO approved R&D (S&O statement)
• Larger taxpayers (IP benefits above 37.5 million € or turnover above 250 million € over 5 years) also need a second ticket such as a patent, plant breeders right or software
• Profit attributable to innovation

Application steps

1. Obtain WBSO approval
2. Choose attribution method with a tax advisor
3. Request a ruling
4. Apply in the tax return

Grants for SMEs innovating in priority sectors (high tech, energy, agrifood, health, logistics, creative industry). Feasibility studies get 40% up to 20,000 €, joint R&D projects of two SMEs get 35% up to 350,000 €.

How it works

Feasibility studies run only through the provinces, collaboration projects through RVO. Feasibility is first come first served with a lottery on day one applications, collaboration projects are ranked. A percentage of approved costs is paid.

Conditions

• Dutch SME
• Project fits a priority sector agenda
• Collaboration: at least 2 SMEs, no partner above 70% of the costs
• No costs before application

Application steps

1. Check the call calendar, 2026: feasibility 7 April to 15 September, collaboration 9 June to mid September
2. Region selection: province of registration
3. Project plan and budget
4. Apply with eHerkenning on opening day
5. Approval, execution and final report

RVO lends directly to technically risky projects with strong commercial potential, up to 45% of project cost depending on company size and up to 50% in a collaboration. If the project fails, repayment can be waived fully or partly.

How it works

Two tracks, technical and clinical. Paid per milestone. Repaid with interest after commercial success, plus a one off success surcharge of 15% (technical) or 25% (clinical).

Conditions

• Dutch company, project close to prototype stage
• Remaining funding (55% plus) secured
• Serious technical risk and market potential
• Sufficient management capacity

Application steps

1. Quick scan with RVO
2. Business plan, technical plan, funding plan
3. Formal application and external expert review
4. Loan agreement and milestones

The European Innovation Council gives SMEs with breakthrough technology a grant of up to 2.5 million € plus an equity investment of 1 to 10 million €. Horizon Europe holds hundreds of consortium calls. Competition is intense and preparation is long.

How it works

Three stages: short application, full application, jury interview. RVO's Team IRIS advises for free.

Conditions

• SME established in the EU (a Dutch BV qualifies)
• TRL 5 reached at application, grant covers TRL 6 to 8 over 24 months
• Europe wide scaling potential
• Strong team and IP

Application steps

1. Eligibility check with Team IRIS
2. Short application (video and 12 pages)
3. Full application, business plan and financial model
4. Jury interview in Brussels

Every region has a development agency, nine in total: InnovationQuarter (South Holland), BOM (Brabant), Oost NL, LIOF (Limburg), NOM (north), ROM Utrecht Region, Horizon Flevoland, ROM InWest (North Holland) and Impuls Zeeland. They give free settlement support to foreign companies and invest in or lend to innovative firms. ERDF grants also run through them.

How it works

Investment committees decide on equity or loans, ticket sizes differ per agency and fund. Settlement support is free.

Conditions

• Company established or to be established in the region
• Active in regional priority areas (energy, health, high tech, agrifood)
• Scalable business model for investment

Application steps

1. Region selection and first meeting with the agency
2. Settlement support (land, office, network)
3. Pitch and due diligence for financing
4. Investment committee and contract

Grant for SMEs building a learning culture: development plans, career advice, in house training systems. 60% of eligible cost is covered (SLIM mkb 2025 to 2029).

How it works

Two windows a year for individual SMEs, in 2026 from 7 April to 4 May and from 19 August to 7 September, one window for collaborations from 22 June to 20 July. Handled in order of receipt, lottery if oversubscribed. Project runs 12 months (collaborations 24) with a final report.

Conditions

• Dutch SME
• Project builds learning infrastructure, not just training
• Within the window and budget

Application steps

1. Project plan: activities and costs
2. Apply in the window via the portal
3. Lottery result and approval
4. Execute, 12 months
5. Final report and payout

Employers giving work based training to vocational (MBO BBL), pre vocational, HBO (technology, healthcare, agriculture, dual or part time) and PhD students receive up to 2,700 € per student per year. The scheme runs until end 2028.

How it works

Apply at RVO after the school year, for 2025/2026 from 2 June to 17 September 2026. Paid per week of training given, the full amount needs 40 weeks.

Conditions

• Recognised training company (erkend leerbedrijf)
• Practical agreement with the school
• Training weeks recorded

Application steps

1. Obtain recognised training company status from SBB
2. Contract with the school, take on students
3. Apply at RVO after the school year
4. Payout, usually year end

Employers hiring people with a work disability receive 3.05 € per hour worked, up to 6,000 € per employee per year for 3 years (1 year when redeployed). For people in the banenafspraak register the benefit is 1.01 € per hour, up to 2,000 € per year, from 2026 for as long as they are employed. The benefit for hiring workers over 56 was abolished on 1 January 2026.

How it works

The employee obtains a target group statement from UWV at hiring. The employer flags it in payroll, UWV calculates and the tax office pays after year end.

Conditions

• Employee in the target group the day before starting
• Target group statement within 3 months of starting, from 2026 not needed for banenafspraak workers (register entry suffices)
• Correct payroll coding

Application steps

1. Check the employee's status at hiring
2. UWV statement within 3 months
3. LKV code in payroll software
4. Yearly payout automatic

Employees recruited from abroad above a salary threshold receive 30% of gross salary tax free for 5 years. From 1 January 2027 the rate becomes 27% for everyone who started the ruling on or after 1 January 2024, with a higher threshold. Lower threshold for masters graduates under 30.

How it works

Employer and employee apply jointly to the tax office within 4 months of starting. Applied in payroll after approval. You must have lived more than 150 km from the Dutch border for 16 of the 24 months before hiring.

Conditions

• Recruited from abroad (Turkey qualifies)
• 2026 threshold 48,013 € taxable salary, 36,497 € for masters graduates under 30 (2027: 50,436 € and 38,388 €)
• Apply within 4 months
• Combines with the highly skilled migrant permit

Application steps

1. Ruling clause in the contract
2. Joint application within 4 months
3. Approval letter
4. Apply in payroll, check the threshold yearly

An employer recognised by the IND as sponsor obtains a combined residence and work permit within 2 weeks for a foreign employee above the salary threshold. No separate work permit. The partner may work freely.

How it works

The employer first becomes a recognised sponsor (fee 5,080 €, 2,539 € for companies with 50 or fewer employees). Then an online application per employee, 423 € (Turkish nationals 85 €). The salary threshold depends on age and is indexed twice a year.

Conditions

• Employer is a recognised sponsor
• Market conform salary above the threshold
• IND target 2 weeks for complete applications, statutory period 90 days
• Lower IND fee for Turkish citizens (85 € instead of 423 €)

Application steps

1. Employer's recognised sponsor application (statutory period 3 months)
2. TEV application for the employee (entry visa plus permit)
3. Decision usually in 2 weeks, collect MVV
4. Entry, BSN, health insurance

A non EU company can send a manager, specialist or trainee employed for at least 3 months to a group company in the Netherlands for up to 3 years (trainees 1 year). Based on the EU directive, it allows short mobility to other EU states.

How it works

The Dutch group company applies. Recognised sponsorship is optional but shortens the process. Salary must be close to the highly skilled migrant threshold.

Conditions

• Turkish and Dutch companies in the same group
• Employee in the group at least 3 months before transfer
• Manager, specialist or trainee status
• Return to Turkey or change of status after the transfer

Application steps

1. Document the group structure
2. Transfer agreement and salary
3. IND application, 90 days
4. MVV and entry

Dutch SMEs get 50% of costs for a demonstration project, feasibility study or investment preparation in a foreign market. Most countries including Turkey qualify. A Turkish company with a Dutch BV can use it when entering Turkey and neighbouring markets with Dutch products.

How it works

One continuous application period in 2026, from 2 March to 31 December, first come first served. Demonstration projects up to 3 years, feasibility studies up to 2 years. 50% of eligible costs, 70% for projects with green goals. Budget 2026: 8.5 million €, Turkey falls in the pot for other countries.

Conditions

• Dutch SME, new foreign market
• Expected export or investment after the project
• Contribution to the Dutch economy
• Own funding share
• One DHI project at a time, one target country per application, fossil energy projects excluded

Application steps

1. Quick scan with RVO, answer within 2 weeks
2. Project plan and country choice
3. Application on mijn.rvo.nl
4. Approval, execution, reporting

Partners for International Business lets clusters of Dutch companies enter a foreign market with government support. RVO and embassies also provide free market reports, partner scans and trade missions. The embassy in Ankara and consulate in Istanbul run the Turkish network.

How it works

For PIB a cluster of at least 5 Dutch companies or knowledge institutions runs a 2 to 3 year programme in three modules: promotion and matchmaking, knowledge exchange, economic diplomacy. Individual companies join missions and get country intelligence from RVO.

Conditions

• Dutch established company
• Shared target market for the cluster, positioned in a top sector
• Participation fee for missions

Application steps

1. Contact the RVO Turkey desk
2. Register for the mission calendar
3. Join or form a PIB cluster, 2026 rounds: 2 January to 20 February, 20 March to 17 May, 19 June to 25 September

The Dutch Trade and Investment Fund finances Dutch SMEs investing and exporting in countries outside the DGGF list, Turkey included. The Dutch Good Growth Fund covers Africa, Asia, Latin America and a few Eastern European countries. Both target projects banks will not fully finance.

How it works

Managed by Invest International on behalf of the Ministry of Foreign Affairs. Loans, guarantees, export credit insurance and import prefinancing in three tracks: invest, import, export. Local jobs, knowledge transfer and sustainability are scored.

Conditions

• Dutch company with most activity in the Netherlands
• SDG impact in the target country
• Commercially viable project with a financing gap
• Not on the FMO exclusion list, OECD responsible business conduct

Application steps

1. Eligibility check with Invest International
2. Business plan and impact assessment
3. Due diligence
4. Financing agreement

Residence permit for non EU persons running a business in the Netherlands. The standard test is a points system: at least 30 points in each of experience, business plan and added value, or 45 plus 45 on the first two. For Turkish citizens, under the EU Turkey Association Agreement, the points system does not apply at all: RVO only assesses the business plan.

How it works

IND forwards the file to RVO. For Turkish applicants RVO checks whether the company is financially healthy, fills a need in the Netherlands, helps the economy grow, can survive in the free market and does not disrupt the market. Turkish nationals use the dedicated form for the EU Turkey treaty (form 7031).

Conditions

• Realistic business plan, market analysis, proof of funding
• Expected income of at least 70% of the minimum wage, shown in the plan
• Turkish citizens: plan only assessment, no points, professional experience still matters
• Franchisor documents for franchises
• MVV needed before the application for most nationalities

Application steps

1. Business plan and projections (Dutch or English)
2. Diploma and experience documents
3. IND application, RVO opinion (90 days, extendable to 6 months)
4. Approval, MVV, entry and KVK registration, permit valid up to 2 years

The 1963 Association Agreement, the 1970 Additional Protocol and Decision 1/80 give Turkish citizens better terms than other non EU nationals: IND fees of 85 € instead of 423 € (work) or 254 € (family), partner age 18 instead of 21 for family reunification, no MVV and no recognised sponsor needed for certain work applications, no points system for the self employed permit, after 1 year with the same employer a residence permit for paid work, after 3 years with the same employer free change of employer without a work permit (instead of 5 years).

How it works

The rights are not automatic. State Turkish nationality in every application and use the fee table on the IND page for Turkish nationals. Legal basis: Ankara Agreement, Additional Protocol article 41 (standstill) and Decision 1/80 articles 6 and 7.

Conditions

• Turkish nationality
• Lawful residence and registered employment (for worker rights)
• Since 1 January 2022 the civic integration obligation applies and family migrants must pass the basic integration exam abroad, the earlier exemption ended
• Exception: family migrants whose residence right started before 2022 but who collected the permit after 1 January 2022 are not obliged (DUO, June 2025)

Application steps

1. State Turkish nationality and legal basis in every IND application
2. Use the Turkish nationals column in the fee table
3. Put the 1 and 3 year worker thresholds in the calendar

Non EU newcomers with a non temporary residence purpose must pass Dutch language and society exams within 3 years (Wi2021). Turkish citizens are obliged since 2022. Highly skilled migrants, intra corporate transferees, students and self employed permit holders have a temporary purpose and are not obliged, and neither are their partners. Family migrants joining a permanent resident are obliged and can borrow up to 10,000 € from DUO for the course. From 2025 an integration diploma is required for permanent residence, check the current rule.

How it works

The municipality sets a learning route after arrival (B1 route, education route or self reliance route). Course and exams within 3 years. The DUO loan is income tested and must be repaid, interest 2.29% in 2026.

Conditions

• Obligation notified by the municipality
• 3 year period, extension possible
• Highly skilled migrants, ICT, students and the self employed exempt while the purpose is temporary, partners included
• Obligation returns when switching to a non temporary permit or applying for permanent residence

Application steps

1. Broad intake interview after municipal registration
2. Choose learning route and course
3. DUO loan application
4. Exams: reading, writing, listening, speaking and KNM, plus the participation statement and MAP module

Companies investing between 2,901 € and 71,683 € in business assets in 2026 deduct 28% of the amount on top of depreciation. From 71,684 € to 132,746 € the deduction is a fixed 20,072 €, above that it falls by 7.56% of the excess and reaches zero at 398,236 €.

How it works

An extra deduction next to normal depreciation. Machinery, computers, furniture and vans count, land, buildings and passenger cars do not. Claimed in the tax return.

Conditions

• At least 450 € per asset
• Total yearly investment above 2,900 €
• Part is clawed back if sold within 5 years

Application steps

1. Collect invoices within one calendar year
2. Prepare the asset list with your accountant
3. Claim in the corporate or income tax return

Investing in equipment on the Energy List (LED, heat pumps, insulation, efficient cooling, certain solar roofs, EV charging) lets you deduct 40% of the amount on top of depreciation. Net benefit around 10% at corporate tax rates.

How it works

Report to RVO within 3 months after the investment, apply the deduction in the return after approval. Can be combined with KIA, not with MIA on the same asset.

Conditions

• Equipment on the Energy List or meeting the generic saving norm
• Used in the Netherlands
• Report within 3 months of the commitment

Application steps

1. Check the code on the Energy List
2. Order or contract date
3. Report via eLoket within 3 months
4. RVO approval and deduction in the return

Investing in assets on the Environmental List (electric vans, sustainable buildings, circular production, water saving) gives an extra deduction of 27%, 36% or 45% (MIA). Vamil allows depreciating 75% in any year you choose, a liquidity advantage.

How it works

Same process as EIA: report to RVO within 3 months. EIA and MIA cannot both apply to one asset, Vamil can be combined with EIA.

Conditions

• Asset on the Environmental List
• Minimum investment 2,500 €
• Report within 3 months
• Used in the Netherlands

Application steps

1. Find the Environmental List code
2. Commit to the investment
3. eLoket report
4. Apply in the return

For solar PV of 15 kWp or more on a large consumer connection, wind, geothermal, heat pumps and carbon capture, RVO pays the difference between cost and market price for 12 to 15 years.

How it works

One yearly call, in 2026 open from 27 October to 26 November with a budget of 8 billion €. Ranked by requested support per tonne of CO2, lowest requests go first. Approved projects must be built within a set period.

Conditions

• Grid connection confirmation (transport indication)
• Required permits ready at application
• Project above minimum size
• Built within 1.5 to 4 years

Application steps

1. Connection letter from the grid operator
2. Feasibility and technical design
3. eLoket application in the call window
4. Decision, build and production metering

Investment grant with fixed amounts for heat pumps, solar boilers and small wind turbines (until end 2027) in businesses. Solar panels for businesses left the scheme in 2024. Homeowners can also claim insulation. Budget 2026: 500 million € overall.

How it works

Businesses apply via eLoket before approving the installer's quote, paid according to the fixed amount table. The scheme runs until 31 December 2030.

Conditions

• Device on the ISDE list
• New device, professional installation
• Businesses apply before purchase
• Heat pumps up to 70 kW: at least A++ label, building from before 2019

Application steps

1. Select device and installer
2. eLoket application
3. Install and upload invoice
4. Payout