WBSO: Subsidy for innovation and R&D
The WBSO offers significant wage cost subsidies for entrepreneurs who innovate. With a budget of €1.817 billion in 2026, this is one of the largest subsidies in the Netherlands.
What is the WBSO?
The WBSO is a tax incentive for companies doing R&D. It reduces wage costs for R&D employees via payroll tax reduction. In 2026 the subsidy is 36% on the first €391,020 in R&D wage costs and 16% above that. Self-employed get a fixed deduction of €15,979, with an extra €7,996 for starters.
Who is the WBSO for?
- Innovative entrepreneurs and freelancers
- Companies with own R&D activities
- Starters with innovative products or processes
- Employers paying payroll tax for R&D employees
Conditions
- Technically new product, process or software
- Own R&D work (not outsourced)
- Hour registration for R&D is mandatory
- Apply at least 1 month before starting R&D
- Report by March 31 of the following year
How much WBSO subsidy do you receive?
- 36% on first €391,020 R&D wage costs
- 16% on costs above €391,020
- Self-employed deduction: €15,979
- Extra starter deduction: €7,996
- 2026 budget: €1.817 billion
How to apply for the WBSO?
Define R&D project
Describe your innovative project: what is technically new?
Submit at RVO
We submit at least 1 month before start. Applications possible year-round.
Register hours
Maintain R&D hour registration during the project.
File report
Report must be filed at RVO by March 31 of the following year.
How does Zandwijken help with the WBSO?
We guide you through the WBSO application, help set up proper hour registration, and ensure timely reporting. Our experience ensures maximum approval chances.
FAQ about the WBSO
Apply for WBSO for your innovation?
Contact us for advice on your WBSO application.