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Government support for entrepreneurs

This article is related to:

R&D tax credit (WBSO)

This information is provided by: Netherlands Enterprise Agency

If you run a company in the Netherlands that carries out research and development work (Speur- en Ontwikkelingswerk, S&O or R&D), you may be eligible for compensation of wage costs and additional costs under the WBSO schemeExternal link. This basically means you can claim a payroll tax reduction. Self-employed professionals can deduct an (annually set) fixed amount for R&D when filing their income tax return. Start-up business persons are given extra compensation for R&D work.

When do you qualify?

  • Your company employs people responsible for R&D work.
  • As a self-employed professional, you spend at least 500 hours on R&D per calendar year.

The Netherlands Enterprise Agency's (RVO) website offers more information about additional WBSO requirementsExternal link as well as several WBSO publicationsExternal link.

How to apply?

You can submit your applicationExternal link (Dutch) to RVO using eRecognition (assurance level 2+). Different application periods apply to R&D withholding agents and self-employed persons.

If you have a Message Box account, you may want to receive your WBSO orders digitally.

This information is provided by:

Netherlands Enterprise Agency

This article is related to: