WBSO

Definition

The WBSO (Wet Bevordering Speur- en Ontwikkelingswerk) is the main Dutch tax incentive for companies carrying out research and development (R&D). It reimburses part of the wage costs of staff performing research and development (S&O) work — developing technically new software, products or production processes, or technical-scientific research with an uncertain outcome. Companies with staff receive the benefit as a reduction on the payroll tax they remit; sole traders who meet the hours criterion of 500 R&D hours per year receive a fixed deduction in income tax instead. For 2026, a rate of 36% applies to the first €391,020 of the R&D base, and 16% above that; starters receive 50% in the first bracket. You apply for the WBSO with RVO via mijn.rvo.nl, for an application period of 3 to 12 months. Once approved, you receive an S&O declaration stating the granted hours and benefit; after the calendar year ends, you file a realisation report with the hours actually spent. The WBSO can often be combined with other schemes such as the innovation box, MIT or Eurostars.

Frequently asked questions

Who can apply for the WBSO?

Any Dutch company carrying out R&D can apply for the WBSO: companies with staff receive a reduction on payroll tax, while sole traders who spend at least 500 R&D hours per year receive a deduction in income tax instead.

How much WBSO benefit can you get in 2026?

In 2026, 36% applies to the first €391,020 of your R&D base and 16% above that; starters receive 50% instead of 36% in the first bracket.

Where do you apply for the WBSO?

You submit your WBSO application to RVO via the mijn.rvo.nl portal, for an application period of at least 3 and at most 12 consecutive calendar months.