WBSO — R&D Tax Credit

WBSO is the Netherlands' R&D tax credit, administered by RVO on behalf of the Ministry of Economic Affairs. It supports companies and self-employed innovators doing technical research and development in the Netherlands, with applications filed before the work starts. In 2026, the fixed hourly wage rate is €29 for companies without prior WBSO use, while self-employed applicants receive a flat annual deduction of €15,979 and a starter credit of €7,996. The route is quarterly and rolling, with up to four applications a year, and it reduces payroll tax rather than paying out cash. Established companies can use actual wage costs instead of the starter calculation. WBSO suits teams with well-tracked R&D hours, payroll exposure, and technical work that can be documented in advance. It is most useful when the business wants to lower labour-cost pressure on development rather than seek project capital, so applicants tend to succeed by keeping the R&D scope specific and the admin clean.

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