The Dutch R&D tax incentive scheme (WBSO) supports companies in the Netherlands that develop technically new products, processes, or software. It is aimed at businesses that carry out their own R&D activities and solve technical challenges without readily available solutions. Startups, SMEs, and larger companies can all apply, as long as they are engaged in their own technical development.
The WBSO provides a tax incentive for labour costs and other costs and expenses directly related to research and development (R&D).
For companies (withholding agents), the tax reduction in 2026 amounts to 36% on the first €391,020 of the R&D base and 16% on the remainder.
For startups, an increased rate of 50% applies to the first bracket. The tax benefit is applied through payroll taxes.
For self-employed individuals (taxpayers) who realise at least 500 hours of R&D per calendar year, the WBSO offers a fixed R&D deduction of € 15.979 in income tax. Starting entrepreneurs receive an additional deduction of € 7.996 on top of this. These deductions directly reduce the taxable profit.
The core of the WBSO is that the work must involve technical development that is new to the applicant. Routine (software) engineering, implementation, or optimisation without technical uncertainty does not qualify. A successful application therefore requires a clear definition of the technical objective, the technical challenges, and the proposed solutions. In many cases, the WBSO forms the foundation of a broader funding and innovation strategy and can often be combined with other schemes.
Would you like to know whether your development project qualifies for the WBSO? Feel free to contact us so we can explore the possibilities together.