Swimming pool subsidies

Netherlands: SPUK and BOSA

Last checked: 28 September 2026. This page is for information only and is not subsidy advice. The scheme and the body that runs it always take precedence.

SPUK Stimulering Sport (municipalities)

The specific grant for sport (SPUK) compensates municipalities for VAT they can no longer deduct on investments in sport. It covers the development and upkeep of sports facilities, sport promotion and sports equipment. Applications can also cover municipal sports companies.

• Amount: up to 18% of total expenditure, including VAT.
• Budget 2026: €177 million.
• Application window 2026: 5 January 2026 (09:00) to 27 February 2026 (13:00). This window has closed.
• 2027: As of 28 September 2026, no 2027 window has been published; according to DUS-I, the Ministry of Health, Welfare and Sport is still considering how municipalities will be compensated from 2027.

For a pool project, SPUK covers part of the VAT on construction or renovation costs. The scheme itself determines which costs count, so check this with DUS-I for each project.

BOSA (associations and foundations)

The BOSA scheme (construction and maintenance of sports facilities) is open to foundations and associations that qualify as amateur sports organisations. A swimming pool qualifies if sport is the only designated use of the site, or if at least half of the space or time is used for amateur sport by an organisation affiliated with NOC*NSF or POS (see dus-i.nl for the exact conditions).

• 20% for construction, maintenance and sports equipment (minimum costs €12,500).
• 30% for measures for circularity, climate adaptation or accessibility (minimum costs €8,333).
• Budget 2026: €46.5 million. The 2026 budget has been used up. A notarial lottery on 30 April 2026 set the order of applications.
• Applications rejected because the budget ran out do not carry over to 2027. You have to apply again.

SPUK extra energy costs for public pools (closed)

This grant compensated municipalities for part of the extra energy costs of public pools in 2022 and 2023. DUS-I settled the applications in March 2025: 280 municipalities had received an advance of €156.7 million for 516 pools, and the final amount came to €66.8 million. The difference arose mainly because actual energy prices in 2023 were lower than the model tariff used for the advance. You can no longer apply for this scheme.

Flanders: the swimming pool decree

The decree of 21 February 2025 on subsidies towards the construction and operation of new public swimming pools came into force on 1 June 2025. The Flemish Government’s implementing order is dated 23 May 2025.

• What: a multi-year subsidy of up to €150,000 a year for up to 30 years (up to €4.5 million in total). It is paid annually from the start of operation, provided the conditions were met in the previous year.
• Who: public and private legal entities that build (or fully renovate) and operate a new public pool in Flanders. In Brussels, only institutions belonging exclusively to the Flemish Community or the VGC qualify.
• Full renovation means at least a new pool shell, entirely new technical installations and a renewed building envelope.
• At least one indoor sports pool of at least 25 × 10 metres.
• Opening: at least 3,500 hours a year, spread over at least fifty weeks, for clubs, schools and individual swimmers.
• Tariff cap for sports clubs, schools and non-profit organisations: at most €2.80 per participant per hour, or at most €18.50 per lane per hour.
• Accessibility: at least the A+ label for accessible sports infrastructure.
• Timing: provisional acceptance of the works within 3.5 years of the application.
• Application: through the Flemish Government’s E-loket, including an approved specification (with a decision of the governing body), proof that the contract has been advertised, and ownership of, or a long-term right to, the site. Applications are handled in order of receipt while budget remains.
• Total budget: €6 million a year for 30 years, €180 million in total. According to Netwerk Lokaal Sportbeleid, that is enough for at least 40 new pools.

[CHECK: whether a new stainless steel pool built with RenovAction inside the existing concrete shell counts as a “new pool shell” under the decree. Confirm with Sport Vlaanderen before we write anything about it.]

Wallonia and Brussels

Wallonia: Infrasports

In Wallonia, the Infrasports administration subsidises investment in sports facilities under the decree of 3 December 2020. Municipalities, provinces and their joint bodies, autonomous municipal and provincial companies, non-profits that manage sports facilities, sports clubs (non-profit) and schools with their own facilities can apply.

• General: Wallonia covers 50 to 70% of eligible costs, depending on the type of facility. The minimum investment is €10,000 excluding VAT.
• Swimming pools: pools receive an additional 20% increase in the subsidy rate. For supra-municipal pools, the rate is raised to 80%, with a maximum eligible amount of €5,000,000 excluding VAT.
• Duration: these incentives were introduced in 2024. The Walloon Parliament extended them on 18 December 2025 for applications submitted in 2026.
• Procedure: first an application to check eligibility, a preliminary design if required, then the full project for a firm commitment, and finally a payment request on completion.

The base rate is 50% (decree of 3 December 2020, art. 5 §1); for swimming pools, 20% is added for applications submitted in 2026.

Brussels

The Brussels-Capital Region subsidises investment in municipal sports facilities under an ordinance of 31 May 2018. Beliris, a partnership between the federal government and the Brussels Region, has also funded the renovation of several municipal pools. We have not yet been able to verify the conditions and rates for pools on an official source. This information will follow.

What this means for your project

A subsidy does not change the technology, but it does change the schedule. In Flanders, the specification must already be approved and advertised before you apply, and handover must follow within 3.5 years. In the Netherlands, SPUK and BOSA run by calendar year, and the budget runs out quickly. How the phases of a pool project fit together is explained in The municipal swimming pool project.

EWAC Pools does not apply for subsidies and does not give subsidy advice. We do supply the pool information you need for an application or a specification: a description of the pool, specification texts, the installation schedule and the construction method (new build, or renovation inside the existing shell).

Frequently asked questions

Can a Dutch municipality still apply for SPUK Sport in 2026?

No. The 2026 window ran from 5 January to 27 February 2026. DUS-I will publish any 2027 window on dus-i.nl.

Is there still BOSA budget in 2026?

No, the 2026 budget has been used up. A rejected application does not carry over to 2027.

Does the Flemish decree also cover renovation?

Yes, if it is a full renovation: at least a new pool shell, entirely new technical installations and a renewed building envelope. Partial renovation does not qualify.

Is the Flemish subsidy a construction grant?

It is an annual subsidy towards construction and operation. It is paid from the start of operation for up to 30 years, and the conditions (opening hours, tariffs) must be met each year.

Are there subsidies in Wallonia and Brussels?

In Wallonia, through Infrasports, with higher rates for pools and for supra-municipal projects (extended for applications in 2026). For Brussels, the information will follow once we have checked it against an official source.

Does EWAC Pools help with the application?

We do not submit applications or give subsidy advice. We do provide the technical information about the pool that an application or specification needs.

Discuss your project? Do you need pool data for the specification or the application? Get in touch, e-mail pools@ewac.nl or call +31 (0)226 31 34 57.

Read also: Renovate or rebuild?, Maintenance and life-cycle cost, Sustainability, Leisure.

Sources

DUS-I, Specifieke uitkering stimulering sport (Dutch)
DUS-I, BOSA (Dutch)
DUS-I, SPUK extra energy costs settled, 27 March 2025 (Dutch)
Sport Vlaanderen, Subsidies for public swimming pools (Dutch)
Etaamb, Decree of 21 February 2025
Etaamb, Flemish Government order of 23 May 2025
Netwerk Lokaal Sportbeleid, Decreet zwembaden (Dutch)
Wallonie Infrastructures, Infrasports, Réglementation (French)
Wallonie.be, Subsidies for sports facilities (French)
sport.brussels, Subsides (French)
Bruxelles Pouvoirs Locaux, Local sports facilities (French)

Last updated: 28 September 2026