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.
Email and a six-digit code, then €50 a year. No password to forget.
Who qualifies
UnlockThe 3 published rules this programme tests you against — age, income, residency, household and the rest.
The steps, documents and official link are part of the paid plan. Checking how much you're owed stays free.
3 documents you'll need
UnlockExactly what to gather before you start, so nothing sends you back to the beginning.
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
A researcher has read this record against the official page.
Verified on 12 August 2026
Source: www.rvo.nl
Related reading: How to read a grant eligibility rule · R&D tax credit vs. grant: the difference that changes your claim
Other business & self-employment support in Netherlands
4 more programmes are on the paid plan, with the amount, the rules, the documents and the steps for each.
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