WBSO or MIT: Which Innovation Subsidy Fits You? (2026)

The two best-known innovation schemes for Dutch SMEs are the WBSO and the MIT. Entrepreneurs often ask us: which should I choose? The good news is that it usually isn't either-or. This article compares both schemes and gives a decision tree, so you know which — or which combination — fits you.

WBSO and MIT in brief

The WBSO is a tax scheme that lowers your R&D wage costs through a payroll-tax reduction (or a deduction for sole traders). Almost any company that does its own R&D qualifies.
The MIT is a subsidy (payment) that stimulates innovation at SMEs, mainly through collaboration projects and feasibility studies within the top sectors.

Comparison on the main points

	WBSO	MIT
Form	Tax benefit (tax reduction)	Subsidy (payment)
On what	Your own R&D wage costs (+ costs/expenditure)	Specific projects (collaboration, feasibility)
For whom	Almost any R&D company	SMEs within the top sectors
Collaboration needed?	No	Often yes (R&D collaboration)
Budget risk	Ample budget, accessible	Limited budget, often first-come/lottery
Timing	Continuous, before work starts	Fixed openings per year

When do you choose the WBSO?

The WBSO is almost always your foundation. Choose (also) the WBSO if you:

develop technically new products, processes or software yourself;
mainly want to lower your own R&D wage costs;
want to be able to apply continuously without depending on opening windows.

See the 2026 rates or calculate your benefit.

When do you choose the MIT?

The MIT is additional and attractive if you:

set up an R&D collaboration project with other companies;
first want to investigate the feasibility of an innovation (for example a feasibility project);
operate within a top sector and fit the associated missions.

Decision tree: WBSO, MIT or both?

Do you do your own R&D with technical uncertainty? → Yes: start with the WBSO.
Do you collaborate with other parties on development? → Yes: consider MIT R&D collaboration alongside.
Do you want to test feasibility first? → Yes: consider a MIT feasibility project.
Will you later make a profit from the innovation? → Yes: look at the innovation box.

In practice, many companies use the WBSO as a foundation and stack the MIT for specific projects. Read how in combining and stacking subsidies — and mind that you do not double-fund the same costs.

Let Manna help

Not sure which scheme fits? Manna automatically maps which subsidies fit your company and projects.

This article is informational. See RVO.nl for the current conditions per scheme.

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