WBSO for Software and AI: Does Your Project Qualify in 2026?
Manna Team
Software development is one of the largest categories within the WBSO — and the number of AI and machine learning projects is growing fast. But not every software project qualifies. This article explains when software, AI and machine learning qualify for the WBSO in 2026. Want to apply right away? Start with the complete guide to applying for WBSO.
When does software qualify?
The WBSO reimburses the development of technically new software. The core is that you develop something that is technically new for your company and where technical uncertainty exists. What matters is not what you build, but whether there is a technical development challenge that you solve yourself.
Usually qualifies:
- New algorithms or data-processing methods
- Developing a new machine learning model with uncertain feasibility
- Technically complex integrations or architectures you develop yourself
- Solving performance, scalability or reliability problems
Usually does not qualify:
- Standard configuration or installation of existing software
- Building a website or app with common frameworks without technical research
- Purchasing and connecting existing SaaS components without your own development
WBSO for AI and machine learning
AI projects qualify when there is technical uncertainty in the development. Think of:
- Developing a new model where it is uncertain whether the desired accuracy is achievable
- New training or optimisation methods
- Technically solving problems around data quality, bias or inference speed
Simply using an existing model or AI API without your own technical development usually does not qualify. RVO reported a sharp rise in AI projects within the WBSO in its annual report — a sign that much AI development does qualify.
How do you describe a software or AI project?
Answer RVO's four questions technically and concretely: what are you developing, why is it technically new, which technical problems do you expect and how will you solve them? A fully worked WBSO application example for software is in our separate article.
Get started
Manna is built for software and AI teams: it recognises the qualifying R&D in your projects and drafts the application. That way you submit a strong application in about 90 minutes.
See RVO.nl/wbso for the official conditions.
Read also: