Netherlands Boosts Innovation with New WBSO Subsidies
The Hague, Thursday, 9 October 2025.
The Dutch government announced new WBSO subsidies to enhance innovation in the construction supply sector, aiming to stimulate research and development amidst current economic challenges.
WBSO Program Overview
The Wet Bevordering Speur- en Ontwikkelingswerk (WBSO) program in the Netherlands is designed to provide tax credits for companies involved in research and development (R&D) projects. These tax benefits enable businesses to deduct R&D expenses from their tax returns, fostering innovation across various sectors. The recent announcement on 8 October 2025 underscores the Dutch government’s commitment to supporting innovation, particularly in the construction supply sector, which faces significant market challenges [1][2][3].
Key Features and Benefits
The WBSO program offers two primary benefits: a reduction in wage costs related to R&D projects and a tax credit for other R&D-related expenses. For 2026, the program’s budget is set to increase to €1.8 billion, maintaining a 38% tax reduction for the first tier and 50% for startups [1][2][4]. This fiscal support aims to alleviate financial burdens on companies actively engaged in technological advancements and sustainable practices.
Eligibility and Application Process
Eligible projects under the WBSO include the development of new physical products, production processes, or software, as well as technical-scientific research [2]. Applications for 2026 can be submitted starting mid-November 2025, and companies must ensure proper documentation of R&D activities, including project details and time sheets [1][2][3]. Self-employed entrepreneurs and companies with staff can benefit from different application timelines and tax credits, tailored to their specific needs.
Impact on the Construction Sector
The construction supply sector stands to benefit significantly from these subsidies, especially with the government’s focus on innovation and sustainability. The WBSO is expected to catalyze the development of energy-efficient building materials and processes, aligning with broader sustainability goals [3][4]. This strategic move is part of a larger effort to enhance the Dutch economy’s resilience amid global economic uncertainties.