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WBSO — R&D Tax Credit

WBSO — R&D Tax Credit

Offers Dutch companies and professionals tax credits to offset payroll costs for qualifying technical and research projects.

Between cyclesNetherlands Enterprise AgencyNetherlands
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About

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…

What this grant funds

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.

Key facts
CycleiHow often this grant runs — e.g. annually, on a rolling basis, or a one-off call.Multiple per year
Next deadlineiThe next date applications are due. Rolling means you can apply any time.—
Decision timeiTypical time from the deadline to the funder's decision.—
Project durationiHow long the funded work is expected to run.—
Award typeiThe form of funding — grant, equity, loan, tax credit, etc.Tax credit
Match fundingiThe share of project costs you must cover yourself. 0% = fully funded.0%
Funding pooliThe total budget available across all awards in this round.—
Funding analytics

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Industries

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Eligibility criteria

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Application process

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What you have to submit

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Last verified: 24 Jul 2026Source: english.rvo.nl