What's the difference between the MIT scheme and the WBSO?

The WBSO is a tax scheme that lowers your own R&D wage costs, while the MIT is a subsidy aimed at specific projects and collaboration, such as R&D collaboration projects and feasibility projects.

What instruments fall under the MIT scheme?

The main instruments are R&D collaboration projects (including an AI variant), knowledge vouchers for advice from a knowledge institution, and feasibility projects, which are now often offered regionally.

Can you combine the MIT scheme with the WBSO?

Yes, the two schemes can often be combined well, as long as you don't declare the same costs twice.

MIT scheme

Definition

The MIT scheme (Mkb-innovatiestimulering Regio en Topsectoren — SME innovation stimulation for Regions and Top Sectors) is, alongside the WBSO, one of the best-known innovation instruments for Dutch SMEs, but with a fundamentally different character: where the WBSO is a tax scheme that lowers your own R&D wage costs, the MIT is a subsidy — a payment — aimed at specific projects and collaboration. The scheme has several instruments. The heaviest are R&D collaboration projects, in which multiple SMEs jointly develop a product, production process or service, and a variant of that aimed specifically at developing artificial intelligence. There are also knowledge vouchers, which let you have an innovation question answered by a knowledge institution for a contribution of up to a maximum of 70% of the bill, and feasibility projects, which let you investigate the technical and economic feasibility of an innovation beforehand; the latter instrument is now largely administered regionally. The MIT is offered partly nationally via RVO and partly provincially, with its own opening windows and deadlines per region and top sector. For companies that both do their own R&D and collaborate with partners or a knowledge institution, the WBSO and MIT complement each other well: the WBSO covers your own development, the MIT covers collaboration or exploration — provided the same costs aren't declared twice.

Frequently asked questions

What's the difference between the MIT scheme and the WBSO?: The WBSO is a tax scheme that lowers your own R&D wage costs, while the MIT is a subsidy aimed at specific projects and collaboration, such as R&D collaboration projects and feasibility projects.
What instruments fall under the MIT scheme?: The main instruments are R&D collaboration projects (including an AI variant), knowledge vouchers for advice from a knowledge institution, and feasibility projects, which are now often offered regionally.
Can you combine the MIT scheme with the WBSO?: Yes, the two schemes can often be combined well, as long as you don't declare the same costs twice.