What qualifies, in plain words

Development of technically new products, processes or software — new for you, with real technical uncertainty to solve. Routine builds, configuration and purely visual design fall outside. The application describes the technical problem and why the solution is unproven; that story decides.

The route

  1. Apply at RVO before the period starts — the application always precedes the hours it covers, so plan the periods across the year.
  2. Receive the S&O-verklaring: the decision granting hours and the budget, with the percentages per bracket stated in the decision itself — starters receive the higher starter’s rate.
  3. Reduce the wage-tax filings with the granted amount through payroll, month by month.
  4. Log the hours per project as you go, and report the realised hours to RVO after year-end.

Why the hour log is the whole game

Audits check one thing above all: hours claimed against hours logged, per project, kept during the work. Ten minutes a week of logging protects the entire benefit.

What WBSO unlocks next

The S&O-verklaring is also the ticket to the innovation box — 9% effective corporate tax on the profit from that same development. The wider subsidy map: grants and subsidies.

Two steps further

Further along the same line: Applying for a Microloan as a Starter (Qredits) and Dutch BV Tax Benefits 2026.