About WBSO: R&D tax credit

WBSO provides a tax credit for Dutch 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 individuals who are engaged in R&D work.


An application can be submitted up to three times a year. The application must be submitted at least one month prior to the period for which the tax credit is required.


  • 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.
  • Self-employed tax deduction: € 12,421.-.
  • 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 at Hezelburcht.

Budget 2016: € 1.151 million


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