Most Belgian SMEs don’t know they can get roughly 15 to 75% of their AI project funded by the government. We see it all the time: business owners assume subsidies are reserved for universities, pharma labs, or companies with dedicated grant writers on staff. They’re not. If you’re a small or medium-sized business in Belgium exploring AI, there’s a good chance public money is available to cover a significant chunk of your costs.
The catch? The landscape is fragmented. Each region has its own programs, its own rules, and its own application process. Federal tax incentives add another layer. It’s not complicated once you understand the map, but most companies never get that far. They either don’t know the programs exist, or they start looking and give up because the information is scattered across a dozen websites in three languages.
This post is the map. We’ll walk through every major funding option by region, explain what each one covers, and share practical tips on what actually gets applications approved.
Brussels-Capital Region
Brussels has dedicated AI-specific funding programs, largely thanks to Innoviris, the region’s public funding body for research and innovation.
Start AI Innovation Vouchers
Best for: Companies that want to explore AI but aren’t sure where to start.
The Start AI voucher gives Brussels-based SMEs access to an AI center of expertise (through the SustAIn.brussels Digital Innovation Hub). You get up to 10,000 EUR in funding, covering up to 75% of project costs. You contribute the remaining 25%.
This is the lowest-barrier entry point. If you have a vague idea that AI could help your business but you need expert guidance to define the use case, this is where you start. The voucher covers consulting, feasibility analysis, and initial scoping work.
GENAI Program
Best for: Companies ready to build a generative AI proof of concept.
The GENAI program funds projects that include a feasibility study and the development of a generative AI PoC. Subsidies cover 15% to 70% of the project budget depending on your company size, with project budgets up to 80,000 EUR and grants up to approximately 56,000 EUR. Projects should target TRL levels 3 to 5 (from experimental proof of concept to technology validated in a relevant environment).
Across all rounds, Innoviris funded 57 generative AI projects totaling approximately 2.83 million EUR. The program’s last call closed on June 13, 2025, so GENAI is currently not accepting applications — check the Innoviris website for future calls. Innoviris actively looks for projects that demonstrate a clear business application, not pure research.
Proof of Business and R&D Projects
Beyond the AI-specific programs, Innoviris also runs the Proof of Business program for Brussels-based companies (covering 50-70% of the budget, up to €100K) and R&D project funding for Brussels-based organizations. These programs can cover larger budgets for projects that go beyond the initial PoC stage. (Note: Innoviris also has a separate “Proof of Concept” program, but that one targets research organizations and academics, not companies.)
Practical tips for Brussels applications
- Show commercial potential. Innoviris wants to see that your PoC leads somewhere. Describe the market opportunity, not just the technical challenge.
- Partner with a research center if possible. Collaboration with Brussels-based research institutions strengthens your application.
- Don’t wait for the perfect project. The Start AI voucher exists precisely for companies that are still figuring things out. Use it.
Wallonia
Wallonia has invested heavily in AI adoption through the Digital Wallonia strategy. The region offers a structured pathway: Start IA for diagnostics, Tremplin IA for proof of concepts, and the Cheques-Entreprises system for broader digital transformation support.
Start IA (Digital Wallonia)
Best for: Organizations that want to explore AI but need expert guidance to identify the right use cases.
Start IA provides 45 hours of certified AI expert services over a maximum of 3 months. The expert conducts an AI maturity assessment, identifies high-impact use cases for your business, runs a feasibility analysis, and delivers a concrete action plan with next steps.
The subsidy covers 70% of costs for private companies, with a maximum of 3,500 EUR in funding (your share: 1,500 EUR). Public sector organizations get 100% coverage up to 6,050 EUR.
This is the lowest-barrier entry point in Wallonia. Unlike Tremplin IA, there are no sector or size restrictions: SMEs, large companies, and non-profits can all apply. The program runs as a rolling call (applications reviewed twice monthly), though it periodically closes when the budget is exhausted. Check the Digital Wallonia AI hub for current availability.
Tremplin IA (Digital Wallonia)
Best for: Walloon enterprises and public entities that want to build an AI proof of concept with expert guidance.
Tremplin IA pairs your organization with a certified AI expert from the Digital Wallonia pool to develop a PoC over a maximum of 5 months. The subsidy covers up to 70% of project costs (excluding VAT), with a maximum of 28,000 EUR in funding.
This is one of the most accessible AI programs in Belgium. The application process is straightforward, and the expert does much of the heavy lifting. Your main commitment is making a decision-maker available throughout the project to ensure the results actually get used.
Applications open in specific windows (typically a few weeks each year), so keep an eye on the Digital Wallonia website for the next call.
Cheques-Entreprises: Digital Maturity Vouchers
Best for: Companies that need help with digital transformation more broadly, including AI consulting and implementation.
The Cheques-Entreprises platform offers Digital Maturity vouchers that cover up to 50% of consulting costs (excluding VAT), with a ceiling of 50,000 EUR per beneficiary over three years. The total “digital” cheque envelope is capped at 70,000 EUR over three years.
These vouchers are more flexible than Tremplin IA. You can use them for an AI maturity assessment, a digital transformation roadmap, or implementation support. You’ll need to work with a certified service provider registered on the Cheques-Entreprises platform. Note that companies with ICT/software as their primary activity (NACE codes 61.x, 62.x) are excluded from Digital Maturity vouchers.
Practical tips for Wallonia applications
- Tremplin IA fills up fast. Application windows are short. Prepare your project description before the call opens.
- Pick the right expert. The quality of your AI expert matters enormously. Look at their track record with similar projects before committing.
- Combine programs. Start with Start IA for the diagnostic, then apply for Tremplin IA for the PoC build. You can also use a Digital Maturity voucher for broader digital transformation consulting. The programs are designed to be complementary.
Flanders
Flanders channels most of its innovation support through VLAIO (Flanders Innovation & Entrepreneurship). The programs here are broader than AI-specific, but they absolutely cover AI projects.
VLAIO Research and Development Projects
Best for: Companies building innovative AI products or services with a genuine R&D component.
VLAIO offers separate tracks for research projects (longer-term knowledge building) and development projects (shorter-term innovation leading to new products, processes, or services). The rates differ by track:
- Development projects: base rate of 25% (regardless of company size), minimum support €25K
- Research projects: base rate of 25% (large), 35% (medium), or 45% (small) enterprises, minimum support €100K
- +10% for collaboration with another independent company (at least one SME)
- +15% for international or interregional collaboration
- Total funding can reach up to 50-60% for development and up to 70% for research, depending on your setup
These are substantial grants for serious projects. VLAIO also offers R&D feasibility studies if you need to validate your approach before committing to a full project.
KMO-Portefeuille (SME E-Wallet)
Best for: Training your team on AI tools or getting cybersecurity consulting.
The KMO-portefeuille subsidizes training and consulting from registered service providers:
- Small enterprises: 30% subsidy (45% for cybersecurity)
- Medium enterprises: 20% subsidy (35% for cybersecurity)
- Maximum: 7,500 EUR per year
Important note: since February 1, 2026, the advisory component of KMO-portefeuille is limited to cybersecurity only. Digitalization advisory is no longer supported. Training services (including for digitalization and AI topics) remain available for all themes.
Practical tips for Flanders applications
- Frame your AI project as innovation, not just technology adoption. VLAIO R&D grants reward novelty. Explain what’s new about your approach, not just that you’re using AI.
- Collaboration boosts your rate. If you can partner with another SME or a research institution, your subsidy percentage goes up significantly.
- Start with KMO-portefeuille for quick wins. It’s the fastest program to access and can fund AI training for your team. For advisory work, focus on the cybersecurity angle if applicable.
Federal Tax Incentives (All Regions)
Regardless of where your company is based, Belgian federal tax incentives can stack on top of regional subsidies. These apply to your corporate tax return and can meaningfully reduce the cost of AI investment over time.
Technology Deduction
Since the January 1, 2025 tax reform, the former “investment deduction for R&D” has been renamed the technology deduction (technologie-aftrek / déduction pour technologie). It applies specifically to patents and environmentally friendly R&D investments — not general software development or AI projects. If your AI work leads to a patent or qualifies as an environmentally friendly R&D investment, you can claim a deduction of 13.5% of the acquisition value as a one-shot deduction, or 20.5% if you spread it over the depreciation period. This directly reduces your taxable income.
Alternatively, you can opt for a tax credit calculated at 25% of those rates. If you have insufficient taxable profits to use the deduction, unused tax credits are automatically reimbursed after four years.
Innovation Income Deduction
Companies generating revenue from qualifying intellectual property (including copyrighted software) can deduct 85% of the net IP income from their taxable base. This effectively lowers the tax rate on that income to around 3.75% instead of the standard 25% corporate tax rate.
This applies to patents, copyrighted software, plant breeders’ rights, and certain other IP. If you build an AI product and license or sell it, the revenue can qualify — provided the software results from a qualifying R&D program and passes the nexus test (the deduction is proportional to your own R&D spend versus acquired IP). It’s not automatic for all software revenue. New rules from 2025 also allow unused deductions to be carried forward as a non-refundable tax credit.
Partial Exemption of Withholding Tax for Researchers
If you employ R&D staff (developers, data scientists, AI engineers) who hold qualifying degrees (master’s, PhD, or qualifying bachelor’s degrees in sciences, engineering, or related fields), your company can be exempted from paying up to 80% of the wage withholding tax for those employees. Holders of qualifying bachelor’s degrees are eligible at the 80% rate, but capped at 25% of the total master’s/PhD exemption amount (50% for SMEs). The exemption is proportional to the time they spend on R&D activities.
This is one of the most impactful incentives for companies building AI in-house. A developer spending 80% of their time on R&D effectively costs you significantly less in payroll taxes. You do need to register your R&D projects with BELSPO (the Belgian Science Policy Office) before starting, and maintain proper time-tracking records.
For detailed guidance on all federal incentives, the FPS Economy overview, the PwC Belgium tax summary, and BELSPO (for WHT exemption registration rules) are reliable references.
Combining Programs for Maximum Impact
Here’s what many companies miss: you can combine regional subsidies with federal tax incentives. A Brussels company could get a GENAI grant covering 70% of its PoC costs, then claim the technology deduction on qualifying assets it self-funded. A Flemish company could use KMO-portefeuille for AI training, then apply for a VLAIO development project for the build, while claiming the withholding tax exemption for its R&D developers the entire time.
A few important constraints to keep in mind:
- You can’t “double-fund” the same costs — each euro of expenditure can only be covered by one subsidy.
- The technology deduction and the R&D tax credit are mutually exclusive per asset: you must choose one or the other.
- Different cost categories within the same project often qualify for different programs, so combining is still very effective.
How We Help
We’ve guided clients through subsidy applications across all three regions. More importantly, we structure our projects specifically to qualify for funding. When we build a proof of concept, we document the methodology, track the deliverables, and frame the outcomes in exactly the way funding bodies want to see them.
Here’s what that looks like in practice:
- Scoping: We identify which programs your project qualifies for based on your region, company size, and project type.
- Application support: We help you build the case, from project description to budget breakdown, using language that resonates with reviewers.
- Project execution: We deliver the PoC or implementation with the documentation and milestones that subsidy programs require.
- Reporting: When the project is done, we help you prepare the final reports that unlock payment.
You don’t need to become a subsidies expert. That’s our job.
Book a free scoping call and we’ll map out which funding programs fit your AI project. Bring your idea, and we’ll bring the funding roadmap.