WBSO — R&D Tax Credit
Offers Dutch companies and professionals tax credits to offset payroll costs for qualifying technical and research projects.
WBSO (Wet Bevordering Speur- en Ontwikkelingswerk) is the Dutch government's R&D tax credit program, administered by the Netherlands Enterprise Agency (RVO) on behalf of the Ministry of Economic Affairs (EZK). The program reduces payroll tax liability for companies and self-employed individuals conducting qualifying technical R&D, covering two categories: development of technically new physical pr…
Dutch R&D wage-cost tax credit applied quarterly in advance, at a fixed rate of €29 per hour in 2026, for companies and self-employed individuals conducting qualifying technical R&D or scientific research in the Netherlands.
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