WBSO: R&D tax credit

WBSO provides a tax credit for companies and self-employed individuals who engage in R&D work. In this context, R&D means technical/scientific research, developing technologically new products or production processes and developing technologically new software.

With the WBSO, companies can lower the wage costs of employees who are directly involved in R&D as well as deduct R&D expenditures such as material, tooling and external testing costs. A reduction in payroll tax or an increase in tax deductions available to those who are self-employed are available through the WBSO. Applications must be received at least one month prior to the start of the period for which the tax credit is required.

Requirements WBSO

  • The R&D activities must take place within your company by employees on your payroll.
  • The R&D work must take place in the European Union.
  • For each project the applicant must account for the R&D work done, including a specification of hours spent.
  • The technological development must be new to your organisation and pose technical challenges.

Target group

Dutch employers and self-employed individual who are engaged in R&D work.

Applying for WBSO

An application can be submitted up to four times a year. The application no longer has to be submitted at least one month prior to the period for which the tax credit is required. If you like to apply for WBSO for 2020, feel free to contact us.


  • Reduction in payroll tax: for each calendar year, 32% of the first € 350,000.- of the total R&D-costs (technical hours and other costs/expenditures), and 16% of the remaining R&D-costs.
  • For “technostarters” (< 5 years) there is a special reduction of 40% (applied to the first € 350,000.-) or an additional self-employed tax deduction of € 6,245.-.

More information

If you are interested in this tax credit or should you require further information, please do not hesitate to contact us via the form below or by contacting us directly by phone!

Contact us for more information
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