EU grants 2026 for micro and small businesses

Who qualifies — SME definition in practice

To apply for an EU grant, a company must meet the criteria for a micro, small, or medium-sized enterprise in accordance with Annex I to Commission Regulation (EU) No 651/2014. In practice, this means three thresholds:

Category	Headcount	Annual turnover	Balance sheet total
Micro	< 10	≤ EUR 2 million	≤ EUR 2 million
Small	< 50	≤ EUR 10 million	≤ EUR 10 million
Medium	< 250	≤ EUR 50 million	≤ EUR 43 million

Note: Headcount includes employees on employment contracts calculated in full-time equivalents (FTEs). Contractors and B2B collaborators are generally excluded from the limit, but capital links with other entities may raise the threshold — so-called partner and linked enterprises. SME status is verified as of the date of application and covers the two most recent closed accounting periods.

Most popular programmes in 2026

Under the 2021–2027 framework, several national programmes and sixteen regional programmes are available. Here are the most important ones from the perspective of micro and small businesses:

FENG — European Funds for a Modern Economy

FENG is a programme focused on innovation, R&D, and implementation of new technologies. In 2026, the key measures are:

• SMART Pathway (Measure 1.1) — a modular application covering, among others, R&D, innovation implementation, digitalisation, and greening modules. Grants up to PLN 1 million for micro-enterprises and up to PLN 3 million for small enterprises. At least the R&D module or the innovation implementation module is required.
• Innovation vouchers (Measure 2.3) — co-financing for purchasing research services from scientific institutions, up to PLN 255,000 (85% of eligible costs).
• Technology credit (Measure 2.5) — a technology bonus that repays part of a bank loan for implementing new technology, up to PLN 6 million.

FERS — European Funds for Social Development

A programme aimed at competence development and human capital. Micro and small businesses can benefit from:

• Co-financing for employee training (including digital and green skills) — up to PLN 200,000 per project.
• Training vouchers under the Development Services Database (BUR) — co-financing up to 80% of training costs.
• Support for job creation and internship programmes.

FEnIKS — European Funds for Infrastructure, Climate, and Environment

Covers investments in renewable energy sources (RES), energy efficiency, and the circular economy. Micro and small businesses can obtain grants for photovoltaic installations, heat pumps, thermal retrofitting of business premises, or replacement of heat sources. Co-financing levels reach 50–85% of eligible costs depending on the region.

Regional operational programmes (voivodeship programmes)

Each voivodeship (province) has its own regional programme — in 2026, particularly active calls concern:

• Purchase of machinery, equipment, and software — up to PLN 500,000.
• Internationalisation (entering foreign markets, trade fairs, certifications) — up to PLN 200,000.
• Implementation of digital solutions (ERP, CRM, e-commerce) — up to PLN 300,000.

Co-financing intensity in regional programmes is higher in the so-called Eastern Poland voivodeships (Lubelskie, Podkarpackie, Podlaskie, Świętokrzyskie, Warmińsko-Mazurskie) — up to 85% of eligible costs.

Programme comparison — summary table

Programme	Grant purpose	Max amount	Own contribution	Call 2026
FENG — SMART Pathway	Innovation, R&D	up to PLN 3 million	15–30%	Q2–Q3 2026
FENG — Innovation voucher	Research services	PLN 255,000	15%	Q1–Q2 2026
FENG — Technology credit	Technology implementation	up to PLN 6 million	25%	rolling
FERS — training	Employee competences	PLN 200,000	10–20%	Q1–Q4 2026
FEnIKS — RES	Renewable energy	project-dependent	15–50%	Q2 2026
Regional programmes	Equipment, digitalisation	up to PLN 500,000	15–50%	per voivodeship schedule

Requirements and procedure — step by step

1. Verify SME status — check headcount, turnover, and balance sheet total for the two most recent years. Include partner and linked enterprises.
2. Select a programme and measure — review the call schedule on the funduszeeuropejskie.gov.pl portal and with the Intermediary Body (e.g., PARP, BGK, WFOŚiGW, or the Marshal's Office).
3. Prepare documentation — a business plan or financial model for the project, a description of innovativeness (for FENG), supplier offers (competitiveness principle — minimum 3 offers for orders exceeding PLN 50,000 net), and a declaration of no exclusions.
4. Submit the application — electronically via the CST2021 system (successor to SL2014) or the system designated for the given programme. The application is signed by an authorised person using Profil Zaufany (trusted profile) or a qualified electronic signature.
5. Formal and substantive assessment — takes 60–90 days. Formal assessment (completeness, eligibility) + substantive assessment (innovativeness, feasibility, budget).
6. Signing the grant agreement — following a positive assessment, within 30 days. The agreement specifies the schedule, budget, and result indicators.
7. Project implementation — 12–24 months. Expenditures are documented with invoices, payment confirmations, and acceptance protocols.
8. Payment claims — advance, interim, or reimbursement claims, submitted quarterly via CST2021.
9. Final report and audit — after project completion, you submit a report on the achieved indicators. The Intermediary Body may conduct an on-site audit within 5 years of project completion (durability period — 3 years for SMEs).

Practical example — micro IT company

The company SoftDev sp. z o.o. (5 employees, turnover PLN 1.2 million) wants to implement a proprietary AI-based SaaS tool. It chooses FENG SMART Pathway — R&D module + innovation implementation module.

Item	Net amount
R&D team salaries (12 months)	PLN 360,000
Licences and cloud computing	PLN 80,000
Prototyping and testing	PLN 60,000
Implementation (server hardware)	PLN 200,000
Total eligible costs	PLN 700,000
Grant (80%)	PLN 560,000
Own contribution (20%)	PLN 140,000

SoftDev receives a grant of PLN 560,000. The own contribution (PLN 140,000) may come from the company's own funds or a loan. The company submits payment claims quarterly — the first tranche (advance) is transferred within 30 days of signing the agreement.

Tax implications of EU grants

Accounting for grants under CIT (corporate income tax) / PIT (personal income tax) requires distinguishing two situations — as directly stipulated by Art. 17(1)(52)–(53) of the CIT Act and Art. 21(1)(129)–(137) of the PIT Act:

Grants for investments (fixed assets)

• The grant received is exempt from income tax (PIT/CIT) — Art. 17(1)(52) CIT Act / Art. 21(1)(137) PIT Act.
• Depreciation deductions on the portion of the initial value financed by the grant are not tax-deductible costs — Art. 16(1)(48) CIT Act / Art. 23(1)(45) PIT Act.
• Example: A company purchases machinery for PLN 500,000 net, of which PLN 350,000 is covered by the grant. Annual depreciation (14% rate) = PLN 70,000, but only PLN 70,000 × (150,000 / 500,000) = PLN 21,000 qualifies as a tax-deductible cost. The remaining PLN 49,000 of the deduction is not tax-deductible.

Grants for current expenses (training, advisory services, marketing)

• The grant is exempt from PIT/CIT — Art. 17(1)(53) CIT Act / Art. 21(1)(129) PIT Act.
• Expenditures covered by the grant are not tax-deductible costs — Art. 16(1)(58) CIT Act / Art. 23(1)(56) PIT Act.
• The tax effect is neutral — neither revenue nor a deductible cost.

Grants and VAT

As a general rule, no VAT is charged on grants, because a grant does not constitute consideration for a supply of goods or provision of services (Art. 29a(1) of the VAT Act). Exception: if a grant is directly linked to the price of a specific good or service (a so-called product-related subsidy), it may be subject to VAT — however, this situation is rare in EU programmes.

VAT as an eligible cost: If the beneficiary is an active VAT taxpayer and deducts input VAT, then VAT is not an eligible cost of the project. If the beneficiary has no right to deduct VAT (e.g., benefits from the entity-level VAT exemption), VAT may be an eligible cost — resulting in higher co-financing.

De minimis rule and state aid

Many grants for SMEs are awarded under the de minimis aid regime. The de minimis aid ceiling, effective from 1 January 2024, is EUR 300,000 over a 3-year tax period (Commission Regulation (EU) 2023/2831). The previous ceiling of EUR 200,000 has been raised.

When submitting an application, you must attach a declaration of de minimis aid received for the current year and the two preceding years. All de minimis aid certificates can be found in the SUDOP system (Public Aid Data Sharing System).

Grants exceeding the de minimis ceiling are awarded under Regulation 651/2014 (GBER) — in which case regional aid maps apply, with intensities ranging from 15% to 50% depending on the voivodeship, plus a +20 percentage point bonus for micro and small enterprises.

Most common application mistakes

1. Starting the project before submitting the application — signing a contract with a supplier or paying an advance before the application submission date disqualifies the expenditure, and sometimes the entire project.
2. Incorrect VAT eligibility — an active VAT taxpayer enters gross amounts as eligible costs, which results in a financial correction.
3. Incorrect SME status — omitting linked entities (e.g., a shareholder holds 30% in another company with 60 employees → the company loses its small enterprise status).
4. Failure to follow the competitiveness principle — orders exceeding PLN 50,000 net require publishing a request for proposals in the Competitiveness Database. Failure to follow the procedure = correction of up to 100% of the order value.
5. Inadequate result indicators — declaring unrealistic indicators (e.g., 50 new jobs) results in the obligation to return part of the grant if targets are not met.
6. Breach of project durability — selling or repurposing purchased equipment before the 3-year period (for SMEs) from project completion — obligation to return the grant with interest.

Key call deadlines for 2026

Call	Opening	Closing	Institution
FENG SMART Pathway — round IV	1 June 2026	31 August 2026	PARP
FENG Innovation voucher	March 2026	May 2026	PARP
FENG Technology credit	rolling call	until exhaustion	BGK
FERS — SME Competences	February 2026	December 2026	PARP
Regional programmes — by voivodeship	various dates	various dates	Marshal's Offices

Tip: Call schedules are updated quarterly. Check the current schedule at funduszeeuropejskie.gov.pl and on the websites of the respective Intermediary Bodies.

Sanctions for irregularities

Breach of the grant agreement conditions may result in:

• Financial correction — from 5% to 100% of the value of the order in which the irregularity was found (correction tariff table — Regulation of the Minister of Funds and Regional Policy).
• Obligation to return the grant — in full or in part, together with interest calculated as for tax arrears (currently 14.5% per annum, as of 2026).
• Exclusion from applying for EU funds — for a period of up to 3 years in the case of serious irregularities (Art. 207 of the Public Finance Act).
• Criminal liability — in extreme cases (grant fraud), imprisonment from 3 months to 5 years (Art. 297 of the Penal Code).

FAQ — frequently asked questions

Can a JDG (sole proprietorship) apply for an EU grant?

Yes. A JDG is treated as a micro-enterprise (provided it meets the SME criteria). It can apply to most programmes, including FENG and regional programmes. The own contribution may come from savings, a bank loan, or a commercial loan.

Does a grant affect the VAT entity-level exemption threshold (PLN 200,000)?

No. A grant for investment or current expenses does not constitute turnover within the meaning of the VAT Act (it is not consideration for the supply of goods or the provision of services), and therefore does not count towards the PLN 200,000 threshold.

Can I combine an EU grant with the R&D relief or IP Box?

Partially. Costs financed by a grant cannot simultaneously be deducted under the R&D relief (Art. 18d(5) CIT Act). However, costs covered from own contribution may qualify for the R&D relief. In the case of IP Box — income from qualifying IP is taxed at a rate of 5%, regardless of the source of financing for the development work.

What happens if I fail to achieve the project indicators?

The Intermediary Body may demand a proportional return of the grant. The rule: failure to achieve an indicator by more than 30% = return of the corresponding portion of the co-financing with interest. Therefore, plan your indicators realistically.

Do I need to maintain a separate bank account for the project?

Yes — the grant agreement requires a dedicated bank account (or sub-account) for the project's financial operations. This facilitates settlement and audit procedures.

Summary

2026 is one of the last full years of calls under the 2021–2027 framework — the number of available competitions will gradually decrease. Check the funduszeeuropejskie.gov.pl portal and regional programmes regularly. Preparing a quality application takes 4–8 weeks — it is worth engaging an EU funding consultant or grant adviser, whose fee (typically 3–7% of the grant value) often pays for itself many times over thanks to a higher-quality application and avoidance of formal errors.

Remember three principles: do not start the project before submitting the application, document every expenditure, and follow the competitiveness principle. These three elements account for over 60% of financial corrections in EU programmes.