Combining Subsidies: Can You Stack WBSO, MIT and More? (2026)
Manna Team
One of the most common questions about subsidies is: can I combine them? The short answer is usually yes — but under conditions. This article explains how to smartly stack schemes such as the WBSO, innovation box, MIT, SIB and SLIM, and which rules to keep in mind.
The golden rule: no double funding
The most important rule when combining subsidies is that you may not subsidise the same costs twice. So you cannot receive both the WBSO and another subsidy for one and the same euro of costs. You can, however:
- use different schemes for different costs (for example the WBSO for R&D wage costs and SLIM for training), and
- deploy schemes sequentially over time (first a feasibility study, then development).
The classic combination: WBSO + innovation box
The best-known, and almost always sensible, combination is WBSO + innovation box:
- The WBSO lowers your R&D wage costs during development.
- The innovation box lowers the tax on the profit you later earn from that innovation (9% corporate tax rate).
Because the WBSO produces the S&O declaration that serves as the entry ticket for the innovation box, they reinforce each other. They also touch different taxes (payroll tax versus corporate tax), so there is no double funding.
Stacking by phase of your innovation
Think in phases. Different schemes fit different moments:
| Phase | Suitable scheme |
|---|---|
| Investigate feasibility | MIT feasibility project |
| Develop together | MIT R&D collaboration, Eurostars |
| Carry out your own R&D | WBSO |
| Develop staff | SLIM |
| Scale internationally | SIB |
| Earn profit from innovation | Innovation box |
By choosing the right scheme per phase, you capture the maximum benefit without breaking the rules.
Watch the de-minimis ceiling
Many smaller subsidies — such as SIB and SLIM — fall under the European de-minimis state aid rules. These set a maximum amount of state aid your enterprise may receive over a rolling period. If you stack multiple de-minimis subsidies, you add them together and may not exceed the ceiling. That is why you submit a de-minimis declaration about aid received earlier when you apply.
Note: the WBSO and the innovation box are tax schemes and do not fall under de-minimis. SIB, SLIM and many project subsidies do. Keep this separated in your administration.
Practical tips
- Start with the WBSO. For almost every R&D company this is the foundation, and the S&O declaration opens doors (innovation box).
- Plan ahead. Many schemes require you to apply before the work starts.
- Keep costs separated. Track which scheme covers each cost item, so you never double-fund.
- Monitor de-minimis. Add up your project subsidies and stay below the ceiling.
Let Manna help
Manna automatically maps which schemes fit your company and projects — and how to combine them smartly without breaking the rules.
- Take the free WBSO check
- Overview of innovation subsidies in the Netherlands 2026
- See how Manna works
This article is informational and not tax or legal advice. Consult RVO.nl and your adviser for your situation.
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