WBSO

Subsidy to reduce the costs of your research project

Contact EGEN

The scheme is for companies established in the Netherlands

Start of WBSO subsidy applications: ongoing

End of applications for WBSO subsidy: ongoing

WBSO IN BRIEF

The WBSO subsidy (Wet Bevordering Speur- en Ontwikkelingswerk) is the most important fiscal innovation scheme for companies that carry out development and/or research projects. With this scheme, you can reduce the wage costs and expenses of your R&D project by paying less income tax. The available budget for the WBSO in 2022 is €1,336 million.

 For whom?

Dutch companies:

  • Zzp
  • MKB
  • Corporate

 Voor what?

You can apply for WBSO for the development of a product, a production process, software and for carrying out technical-scientific research (TWO), for:

  • Research and Development (R&D) activities of yourself and/or your employees.
  • costs and expenses you incur in carrying out your own R&D project.

Grant rate in 2022

The rate for the first bracket is 32%. This applies to R&D costs and expenses up to € 350,000. For starters, the percentage is somewhat higher, namely 40%. For all costs above € 350.000,- the rate is 16%.

 Themes within WBSO

  • Technical-scientific research
  • The development of technically new (parts of) physical products, physical production processes or software
Criteria

The most important WBSO conditions are:

  • For Dutch companies.
  • Own R&D personnel (on Dutch payroll) carry out the activities.
  • These are technically new developments in the area of products, processes, software or technical-scientific research.
  • The activities are technically new for your company; therefore, there are no ready-made solutions on the market.
  • You can only apply for a subsidy for future R&D activities. It is not possible to apply for this subsidy retroactively.
  • Your company solves any bottlenecks in the developments itself.
  • Your company pays tax on profits or income tax.
  • Are you self-employed? Then you must spend at least 500 hours annually on development (e.g., zzp or sole trader).
  • Conducting market research, economic feasibility studies and administrative activities are not covered by this tax scheme.
PURPOSE OF THE SUBSIDY

The purpose of this scheme is to stimulate research and development work. You can apply for a subsidy for product development, the development of physical production processes and software development. You can also apply for a subsidy to carry out technical-scientific research.

Type of project

  • Technical-scientific research
  • The development of technically new (parts of) physical products, physical production processes or software

I have a technical background in environmental and energy science. At EGEN, I usually work for clients working on innovative circular projects. I discuss opportunities to make the project possible with my clients or to make the project a bit more financially attractive. 

Tim Huitema
Tim Huitema

I have a technical background in environmental and energy science. At EGEN, I usually work for clients working on innovative circular projects. I discuss opportunities to make the project possible with my clients or to make the project a bit more financially attractive. 

CONTACT

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