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Program

WBSO — R&D Tax Credit

Offers Dutch companies and self-employed professionals a payroll tax credit for qualifying R&D work.

Netherlands Enterprise AgencyNetherlandsTax 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 annu…

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