WBSO – R&D tax credit (reduction of payroll tax / income tax)
WBSO (Wet Bevordering Speur- en Ontwikkelingswerk)
Status not published
'De aanvraagtermijnen verschillen voor zzp'ers en ondernemingen met personeel' — application windows differ for the self-employed and for companies with staff, and there are several application moments per year; see the RVO WBSO calendar.
2026 parameters as published by RVO: first bracket 36% (50% for starters) of the S&O-basis up to EUR 391,020, and 16% above that. Self-employed persons may use a fixed deduction; the flat-rate S&O hourly cost is EUR 29.
Rijksdienst voor Ondernemend Nederland (RVO), on behalf of the Ministry of Economic Affairs
public · national
Deadline: cutoff — 'De aanvraagtermijnen verschillen voor zzp'ers en ondernemingen met personeel' — application windows differ for the self-employed and for companies with staff, and there are several application moments per year; see the RVO WBSO calendar.
This funder does not publish a success rate. We rank it using the rate observed across similar programmes and label it as an estimate rather than implying we know.
Major bid — written case, budget, possibly partners.
Who can apply
- Stage: idea, pre_seed, seed, series_a, growth
- R&D activity required
- Locally registered entity required
Open to entrepreneurs subject to Dutch payroll tax and/or income tax, including self-employed persons (zzp'ers) and starters, who carry out R&D within the EU. Starters get the enhanced 50% first-bracket rate.
How to apply
- Check that your project is development work or technical-scientific research carried out within the EU and that you pay Dutch payroll and/or income tax. — link
- Arrange eHerkenning (minimum level 3 with RVO authorisation).
- Submit the application yourself via mijn.rvo.nl within the applicable window (typically 1-4 hours of work). — link
- After receiving the S&O-verklaring, offset the amount against payroll tax and keep an S&O administration of hours and costs.
What you will need
- WBSO application via mijn.rvo.nl
- eHerkenning level 3 or higher with RVO services authorisation
- Project description of the development work / technical-scientific research
- S&O-administratie (hours and costs records)
Source. https://www.rvo.nl/subsidies-financiering/wbso — checked 2026-08-14
"De aanvraagtermijnen verschillen voor zzp'ers en ondernemingen met personeel. (2026: eerste schijf 36%, starters 50%, grens € 391.020, tweede schijf 16%, forfaitair uurtarief € 29.)"