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.

Contribution in 2024

• 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.

The WBSO specialist

Since its launch almost 30 years ago, Hezelburcht has supported hundreds of organizations in applying for WBSO subsidie. This has resulted in a wonderful track record with a success rate of 99%:

More information on the WBSO

If you are interested in this tax credit or should you require further information about the scheme or our services, please do not hesitate to contact us via the form below or by contacting us directly at 088 495 20 00!