What WBSO means

WBSO is short for the R&D Promotion Act ("Wet Bevordering Speur- en Ontwikkelingswerk"). With this tax credit, technical innovation costs Dutch businesses less, from solo developers to large companies.

What counts as R&D for the WBSO

The WBSO applies to two main types of work:

  • Development: creating technically new physical products, processes, or software, where the technical outcome is uncertain.
  • Research: systematic technical or scientific research into new knowledge.

Routine work, basic configuration and simple changes to existing solutions usually fall outside the scheme. Only work that is technically new qualifies.

What you save

With the WBSO, you pay less wage tax on the hours your employees spend on R&D, and starters get a higher rate. Self-employed entrepreneurs (sole traders) get a fixed deduction on their income tax for R&D hours. The savings are large, so innovative work costs you much less.

How to apply

  1. Apply through the Netherlands Enterprise Agency (RVO, Rijksdienst voor Ondernemend Nederland) before the period starts.
  2. Describe the R&D projects clearly: what you will develop, why it is technically new, and what uncertainty you must resolve.
  3. If RVO approves your application, you receive a decision (the "S&O-verklaring") that confirms the credit.
  4. Track and record R&D hours during the period.
  5. Report actual hours after the period and apply the credit through payroll or income tax.

What works in an application

Strong applications are specific and technical. Explain the technical novelty, the uncertainty you are tackling, and the steps to resolve it. RVO assessors recognise real R&D.

Tip: the WBSO is one of the most accessible major Dutch subsidies. If any part of your work involves real technical development, it is worth seriously checking whether you qualify.

Do you want to know what these figures mean for your own company? You get this calculated on the 2026 and 2027 rates, in writing, in our structure review.

Related articles

See also Subsidies for Starters and SMEs in the Netherlands (2026) and The Holding Structure Explained for Dutch SMEs. You can also read Financing for Starters in the Netherlands.