WBSO (R&D tax credit)

Does your company carry out development and/or research projects? You can lower your research and development costs with the WBSO. The scheme enables you to pay less wage tax if you develop technically new physical products, physical production processes,  or the software for these processes and technical-scientific research.


Applications must be received one month before the start of the period for which this facility is required. The application of self-employed entrepreneurs covers the period from the date of submission to the end of the calendar year.

Special regulation for startups

If your startup has received an R&D declaration in which you have been granted the additional startup tax incentive, the “gebruikelijkloonregeling” (common wage tax regulation) or share option scheme for startups could be of interest to you. These regulations offer income tax advantages to startups. The Dutch tax authorities are responsible for implementing these regulations. In certain cases, you are required to present a de minimis declaration to RVO.nl. To learn more about these regulations and how to submit a de minimis declaration, please consult the WBSO website (Dutch only.

Purpose of WBSO

For the purpose of this act, research and development is defined as:

  • development of technically new physical products, physical production processes, software or components thereof;
  • technical-scientific research seeking to explain phenomena in fields such as physics, chemistry, biotechnology, production technology and information and communication technology.


Your R&D-development project must meet the following conditions before you can apply for the WBSO:

  • the proposed R&D activities take place in your own company;
  • the technological development is new to your organisation;
  • the development is accompanied by technical problems;
  • the R&D work has yet to take place (in other words, you must always submit a WBSO application in advance).

R&D tax deduction

You can find information regarding wage tax and social security contributions and R&D deduction on the website of the Netherlands Tax and Customs Administration (Belastingdienst). For questions about the settlement, please contact the Tax and Customs Administration helpline at (+31)800 05 43 or your regional tax office. The Customs and Tax Administration website features the address and phone number of your regional tax office.

More information

For more information about WBSO please consult the manual and infosheet on the publications page or go to WBSO: fiscale regeling voor research en development (information in Dutch).

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