SME (small and medium-sized enterprise)

Definition

MKB is the Dutch abbreviation for midden- en kleinbedrijf, the small and medium-sized enterprise (SME) segment that forms the backbone of the Dutch economy and the target group for many Dutch innovation and growth subsidies. Under the EU definition used by RVO and other Dutch authorities, an enterprise qualifies as an SME if it has fewer than 250 employees and either an annual turnover of up to €50 million or a balance-sheet total of up to €43 million; enterprises above these thresholds are considered large companies (grootbedrijf) and are excluded from SME-specific schemes, or receive a lower subsidy rate. The SME status is not just a label — it is a hard eligibility criterion woven into the design of many schemes: MIT (SME innovation stimulation) and SLIM are explicitly restricted to SMEs, and SIB likewise targets SMEs expanding internationally. Even where a scheme is open to all company sizes, such as the WBSO, SME status can still affect the applicable rate, for example the increased first-bracket rate for young, small companies (starters). Because ownership and partnership structures can affect how the thresholds are calculated — for instance, a company partly owned by a larger group may have to include that group's figures — it is worth checking your exact SME status with RVO or an advisor before relying on it in an application.

Frequently asked questions

What counts as MKB (SME) in the Netherlands?

Under the EU definition, an enterprise counts as MKB if it has fewer than 250 employees and either an annual turnover up to €50 million or a balance-sheet total up to €43 million.

Which subsidies require SME status?

Schemes such as MIT and SLIM are restricted to SMEs, SIB targets SMEs expanding abroad, and even open schemes like the WBSO can apply a different rate depending on your SME or starter status.

Can a company be part of a larger group and still count as an SME?

It depends — if a company is partly owned by a larger group, that group's employees, turnover and balance sheet may need to be counted too, which can push the company above the SME thresholds.