WBSO (R&D Wage-Tax Credit)

WBSO (Wet Bevordering Speur- en Ontwikkelingswerk) is a Dutch R&D wage-tax credit designed to reduce the payroll-tax burden on staff working on qualifying R&D projects. EZK is the policy owner; RVO administers applications and assessments. Companies apply annually via RVO's portal, declaring planned R&D hours. Approval yields a certificate that the employer uses when filing payroll tax. The credit is confirmed active in 2026 with a growing budget.

Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.