What is R&D according to WBSO?

The WBSO grant distinguishes several project categories, each with their own characteristics and criteria. ICT projects have other criteria, see below.

  • Your company develops tangible products, processes or software that are new for your company from a technical perspective. As long as your company organizes the R&D, it does not matter whether you develop for your own company or for an external party. 

    Example: Your company cuts large aluminium coils into strips which are subsequently manually winded. The winding takes a lot of time and is a very tough job. Therefore, you have decided to develop a machine that can automatically wind the aluminium strips. It is possible to receive WBSO-subsidy for the development of a first prototype of this machine.

  • You conduct Technical Scientific Research: you search for a technical explanation of a phenomenon (the goal of the research) and you conduct the research in a systematic way by which you comprehensibly record the results.

    Example: Your company produces multivitamins. To be able to guarantee certain minimum amounts of vitamins, you are forced to overdose certain vitamins because of vitamin degeneration in multivitamin preparations. This degeneration of vitamins might be caused by oxidation. You would like to research what is the exact cause of vitamin degeneration in multivitamin preparations en how this degeneration could be delayed. 

Only research and development in a member state of the European Union can be subject to a WBSO grant.

How much will I receive and how will I receive the amount?

In 2022 the WBSO grant will amount to 32% of the approved R&D costs up to € 350,000 (depending on the circumstances this percentage may be 40%) and 16% of the amount above € 350,000.

WBSO is actually not a grant, but a tax incentive. This means that after your application has been approved, you are allowed to deduct a certain amount from the payable wage tax. This tax incentive results in a substantial decrease of the wage tax your company is obliged to pay each month.    


Regular (32%)

Starter (40%)

R&D Labor Costs

(2,000 hours x € 29/ hour)

€ 58,000

(2.000 hours x € 29/ hour)

€ 58,000

R&D Other Costs

€ 30.000

€ 30.000

R&D-reduction (grant)

(€ 88,000 x 32%)

€ 28,160

(€ 88,000 x 40%)

€ 35,200

Your wage tax per year (e.g.)

€ 50,000

€ 50,000

R&D-reduction (grant)

€ 28,160

€ 35,200

Eventually your wage tax will be

(€ 50,000 -/- € 28,160)

€ 21,840

(€ 50,000 -/- € 35,200)

€ 14,800

WBSO 2022 - What should I do?

A WBSO application, what is that?
A WBSO application contains a project plan in which you describe what technical activities you are planning to accomplish in order to develop a product or process that is new for your company from a technical perspective. Prosuma has the knowledge and experience to convert your plans by means of an interview into a project proposal that can be judged on the right grounds by Rijksdienst voor Ondernemend Nederland. For more information on our services regarding WBSO you can click

When should I apply?
R&D will be subject to a grant starting from the beginning of the next month after your application. There is one exception to this rule: You should apply before December 20th 2021 in order to have a subsidy starting from January 1st 2022. 
It is not possible to apply afterwards.

Attention: you cannot apply for subsidy when the projects have already been finished, however, you can still appy for subsidy when the project is already started but not finished yet.

What's next?
After approval of your application you are obliged to:
a) maintain project records showing character, content and progress of R&D labor on a monthly basis.
b) maintain records of the hours spent on the approved R&D projects per project per R&D employee on a daily basis.

WBSO - What can Prosuma do for you?

Prosuma is one of the most experienced, specialized grants consultancy firms in WBSO. As no other, Prosuma can judge whether your project is eligible for a WBSO grant according to legislation. This may result in additional grants that would otherwise not have been realized.


  • indicate whether it makes sense to apply for one or several projects;
  • formulate and hand in the application (you do not need to write anything down; you should only tell about your projects and Prosuma will formulate the application);
  • help you set up the necessary records concerning the project and the hours spent on R&D. Our manual can assist you with building these records in a way that is fully according to legislation. On top, we control your records periodically.
  • We will guide you through the administrative obligations that come with a WBSO grant, during the whole R&D project.
  • Also in case of inspections by Rijksdienst voor Ondernemend Nederland, Prosuma will actively support and guide you through the inspection.   

You will not get a grant for nothing. Just like any other grant, WBSO requires attention and (administrative) efforts from your side. Prosuma supports and guides you through this entire process. From the moment of application until the complete settlement. Also if you would get an inspection three years after date of application.

All our activities, even if legal grievance- and / or appeal procedures would be necessary, are included in our no cure no pay rate. You will never receive an additional invoice.

Do you have potential WBSO projects? Contact Prosuma! We can secure your rights to subsidy and verify whether your projects are eligible for subsidy. No strings attached!

Call for an appointment +31 (0)40 235 01 61 or contact us by e-mail


WBSO is also open to ICT projects. However, contrary to the development of tangible products or processes, ICT-projects need to prove the development of new 'information technological principles'.
WBSO distinguishes the following software related project categories:
  • Development project: the development of software that is new for your company from a technical perspective. This development should be based on a new principle in information technology while the actual solution of the development should be a (from a technical perspective) new method or technique.

    Example: your company supplies large companies with HRM-software that is able to record personnel data efficiently. In order to extend your product range, you would like to develop an automatic competence management system that, for example, can match project groups and projects and that can, for example, automatically evaluate a specific member of a project group. The system should be synchronised with the software containing the basic personnel data. The relationship between those two, or even more systems depends on the situation.  

    Example: as a computer game manufacturer, you want to make your products more attractive by realizing an on-screen interaction between the real and virtual world by using a video camera and a microphone. For this purpose, you want to develop methods in which the camera and mic correctly process the input signal, observe relevant movements (foreground, not background) and process this input into virtual actions. These activities are very likely to be eligible for WBSO.

Prosuma is very skilled in editing WBSO applications for ICT projects. If your company has an innovative ICT project, you can contact us at +31 (0)40 235 01 61. By means of an interview with a Prosuma consultant, we can determine whether your project is eligible for a WBSO grant or not.