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Unclaimed
Discovery tool, not advice. Every figure is the published rule, not a decision on your case.
Tax credits

WBSO – R&D tax credit (reduction of payroll tax / income tax)

WBSO (Wet Bevordering Speur- en Ontwikkelingswerk)

Status

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.

Check with the funder
Amount
Not published

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.

Funder

Rijksdienst voor Ondernemend Nederland (RVO), on behalf of the Ministry of Economic Affairs

public · national

Deadline: Fixed cut-off dates — '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.

Your odds
Not published

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.

Effort
major

Major bid — written case, budget, possibly partners.

Who can apply

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

  1. 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
  2. Arrange eHerkenning (minimum level 3 with RVO authorisation).
  3. Submit the application yourself via mijn.rvo.nl within the applicable window (typically 1-4 hours of work). — link
  4. 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

Related reading: How grant deadlines actually work · R&D tax credit vs. grant: the difference that changes your claim

Apply on the funder's site

Source. https://www.rvo.nl/subsidies-financiering/wbso

"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.)"

Verified on 14 August 2026

Source: www.rvo.nl

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