Belspo: Save up to 80% on payroll withholding tax for R&D activities

Do you employ staff working on research and development projects? Then you might be eligible for an interesting support measure: the partial exemption from the payment of payroll withholding tax for researchers, also known as Belspo. In concrete terms, this means your company can recover 80% of the payroll withholding tax on the salaries of these researchers.

What is the Belspo support measure?

Companies in Belgium that invest in research and development can benefit from several attractive tax incentives. One such measure is the partial exemption from the payment of payroll withholding tax. If you employ researchers, you may only have to remit 20% of the withholding tax on their salaries to the tax authorities — saving your company the remaining 80%.

With an 80% reduction on payroll withholding tax for researchers, this measure offers significant benefits. The exemption applies to researchers with a PhD, master’s, or bachelor’s degree in a scientific field (e.g. PhD, civil engineer, industrial engineer, etc.). In some exceptional cases, it also applies to supporting staff — more on that below.

Note that the total exemption for bachelor profiles may not exceed half the amount of the exemption for PhD and master profiles. In other words, exemptions for master profiles are unlimited, while bachelor exemptions are conditional. You can only claim them if you also apply for PhDs and/or masters. Additionally, the exemption only applies to the time employees actually spend on research.

Who is eligible for Belspo support?

If you are a company, university, college, scientific institution, or a Young Innovative Company (YIC) employing researchers (PhDs, masters, or bachelors) with a relevant scientific degree, there’s a good chance you’re eligible for the payroll withholding tax exemption for researchers.

Are you also a small company, a YIC, and under 10 years old?

Good news: in that case, you can also request exemptions for other staff involved in the research — such as technical or supporting personnel (e.g. production workers). Unfortunately, administrative or commercial roles are not eligible. This supporting personnel can also benefit from the 80% exemption, provided the amount does not exceed half of that for master profiles.

Conditions for eligibility

The following conditions must all be met:

• Your company carries out an R&D or innovation project/programme. It must involve fundamental or industrial research or experimental development.
• The involved employees must hold a specific scientific degree.
• Your project must be registered with the Federal Science Policy Office (BELSPO). The exemption starts the month the project begins and is registered.
• Time spent on research must be justified through time tracking for each listed researcher/developer.

How much is the Belspo support worth?

The exemption amounts to 80% for PhDs, masters, and bachelors. However, for employees with a professional bachelor’s degree, the exemption is capped at 50% of the amount applicable to masters — this applies to SMEs.

If you are a large enterprise, the exemption for bachelor profiles is further reduced to 25% of the master-level exemption.

How does Konnekto support you?

Preparing a solid application file takes time and works best with a structured step-by-step approach. You’ll find that we collaborate closely with you to ensure your file is as successful as possible.

So, expect to hear from us regularly throughout the Belspo process — via email and calls.

We calculate your expected tax savings, prepare the full application, submit it, and manage the accompanying administration for you.

Why choose Konnekto?

Konnekto is a trusted name when it comes to financial support measures and grants. With modest pride, we can say we've contributed to many of our clients’ success stories. The many referrals we receive are the highest form of appreciation — and we’re grateful for them. As a client, you can count on outstanding quality, proven expertise, and a driven, committed Konnekto team that maximises your funding success rate.

Planning R&D activities?

Don’t hesitate to contact us. We act as your co-pilot, offering inspiration and helping you create results-driven and realistic plans for the future. Whether it’s for a research project or a development project, Konnekto is the right place for expert support.