Investment and advisory aid for SMEs
Published on 10 October 2026 · Updated on 10 October 2026
In short
SME investment aid in Luxembourg, under the law of 9 August 2018, funds investment (20% small, 10% medium-sized company), the first investment of a new company (30% for a micro or small company) and advice (50%). The tax bonus for investment adds a 12% credit, or 18% for the transition.
The rates
| Aid | Micro and small | Medium |
|---|---|---|
| Investment (creation, extension, diversification) | 20% | 10% |
| First investment of a new company | 30% | No |
| Modernisation, replacement | 20% | 10% |
| Food hygiene, new technologies | 30% | 20% |
| One-off external advice | 50% | 50% |
| Tax bonus (tax credit) | 12%, or 18% for the transition | 12%, or 18% for the transition |
De minimis aid capped at EUR 300,000 over 3 years. Assets with a unit value of at least EUR 750. Application before commitment.
The right order for a new company
A company that is starting up can combine the aid for miscellaneous investments, first-time start-up category at 30% for a micro or small company, with the tax bonus for investment. Both require that the expense has not been committed before the aid application: the application is therefore submitted before signing the purchase order.
The business permit is a condition for most of these aids. The typical sequence is: company formation, permit, aid application, then ordering the equipment.
Next step
Frequently asked questions
Is a vehicle eligible for SME investment aid?
Some vehicles are excluded from the tax bonus; for investment aid, eligibility depends on professional use and category. Check before ordering, because the application must be submitted before the expense is committed. Assets must have a unit value of at least EUR 750.
Is second-hand equipment eligible for the investment tax bonus?
For the tax bonus, second-hand goods are excluded, except up to EUR 250,000 for a first establishment. In all cases, de minimis aid remains capped at EUR 300,000 over 3 years and the application is submitted before signing the purchase order.