Verified You must apply
Business & self-employment
Tax credit
R&D Tax Credit (reduction of payroll tax for research & development)
WBSO (Wet bevordering speur- en ontwikkelingswerk)
Paid by Rijksdienst voor Ondernemend Nederland (RVO) / Belastingdienst · 🇳🇱 Netherlands
What this pays
The published value, how it is calculated, and whether it is cash or a credit ceiling.
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Who qualifies
The 3 published rules this programme tests you against — age, income, residency, household and the rest.
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The steps, documents and official link are part of the paid plan. Checking how much you're owed is free and always will be.
3 documents you'll need
Exactly what to gather before you start, so nothing sends you back to the beginning.
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Where this comes from
The WBSO reduces the costs for Research & Development (R&D) for entrepreneurs in the Netherlands. Through a tax scheme, you receive a contribution towards the wage costs of employees working on innovation.
https://www.rvo.nl/subsidies-financiering/wbso
Last checked 2026-08-12 · a researcher confirmed this against the official page
Other business & self-employment support in Netherlands
Energy Investment Deduction (extra profit deduction for energy-saving business assets)
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Verified
Environmental Investment Deduction and Arbitrary Depreciation
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Not human-checked
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