WBSO (Dutch R&D Tax Credit)
Netherlands Enterprise Agency (RVO) · R&D tax credit
Varies2026: 36% of R&D wage/cost base up to €391,020 (50% for starters), 16% above; self-employed deduction €15,979 + €7,996 starter top-up
Dutch payroll-tax reduction on R&D salaries and costs; startups get a higher 50% first-bracket rate.
Key terms
- Apply before the R&D period starts (up to 4 applications per calendar year)
- Benefit realised via reduced payroll tax (wage tax) — need employees on payroll, or income-tax deduction for self-employed
- Starter rate applies to eligible new companies
- Must report realised R&D hours after the year
Eligibility
- Where
- Netherlands
- Stages
- pre-seed, seed, series-a, growth
- Needs VC/accelerator backing
- No
- Needs partner referral code
- No
- Must be incorporated
- Yes
- AI focus required
- No
- Students / researchers
- Not eligible
- Nonprofits
- Not eligible
Also required
- Changes announced for 2027
How to apply
Apply online via RVO eLoket/Mijn RVO before your WBSO period starts; RVO decides within ~3 months.
- Benefit
- cash
- Equity-free
- Yes
- Decision time
- —
- Credit validity
- —
- Deadline
- Rolling (apply before period start; e.g. by 20 Dec for a 1 Jan start)
- Status
- Open
Verified 2026-10-22 · source