WBSO (Dutch R&D tax credit) 🎁 Program
Dutch payroll-tax credit of 36% (50% for starters) on R&D wage costs up to about EUR 391,000, then 16%.
| Who qualifies | Businesses paying Dutch wage or income tax doing planned software, product, process or technical-scientific R&D in the EU; apply in advance only. |
|---|---|
| Open in | European Union |
| Partner code needed | No: apply directly |
| Deadline | apply before the period starts; 2027 dates not yet published |
| Terms last checked | 2026-10-11 |
About WBSO (Dutch R&D tax credit)
What you get
WBSO lowers the cost of research and development by reducing the wage tax you pay on R&D staff, and lets you include other project costs. For 2026 the first bracket rate is 36% on the first EUR 391,020 of R&D wage base, and 50% for starters; above that the rate is 16%. Self-employed founders get an R&D deduction (S&O-aftrek) of EUR 15,979, plus EUR 7,996 extra for starters. Employers that did not use WBSO two years earlier use a fixed R&D hourly rate of EUR 29.
Who qualifies
Businesses that pay Dutch wage tax or income tax and develop new software, a new physical product or production process, or do technical-scientific research, within the EU. The work must be planned (for example in project phases), and it must be technically new for your company.
Good to know
You can only apply for future R&D work, so apply before the period starts. Applying yourself takes about one to four hours if your project is clear, with eHerkenning level 3 login. After approval you record hours (and costs) per person, per project, per day, take the benefit through your wage tax or income tax return, and report the realised hours after the year. The last date to apply for 2026 was 30 September 2026; the 2027 calendar was not yet published on RVO's calendar page today.
Verdict
Simple and reliable for Dutch startups with developers on payroll, especially with the 50% starter rate. Apply before each period and keep timesheets.
How to apply
- Use the WBSO-wijzer on rvo.nl to estimate your benefit.
- Describe what you will develop, why it is technically new, the technical problems and your approach.
- Log in with eHerkenning level 3 and apply before the R&D period starts (check the WBSO calendar).
- Record R&D hours per person, per project, per day.
- Take the benefit through wage tax or income tax and report realised hours after the year.
Who it is for
Steps WBSO (Dutch R&D tax credit) helps with
Pros
- 50% starter rate on R&D wages
- Software development qualifies
- Short application you can do yourself
Cons
- Only for future work: late applications lose the benefit
- Daily hour records are mandatory
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