Dutch Companies Slash R&D Costs by Millions Through WBSO Tax Incentive Program

2025-12-30 community

Netherlands, Tuesday, 30 December 2025.
The Netherlands’ WBSO subsidy scheme enables 20,000 companies annually to reduce research and development expenses through substantial tax benefits. In 2026, the program receives a €100 million budget increase to €1.8 billion total funding, offering 36% tax relief on qualifying R&D wage costs for established businesses and 50% for startups. Companies can claim benefits on up to €391,020 in R&D expenses at the higher rate, with additional 16% relief available beyond this threshold, making innovation projects significantly more financially viable.

2026 Application Process Streamlined with Enhanced Digital Access

The WBSO application process for 2026 began accepting submissions in December 2025, with the deadline for projects starting January 1, 2026 having passed on December 20, 2025 [2]. Companies with personnel can submit a maximum of four applications per calendar year, while self-employed individuals face no such restrictions [4]. All applications require eHerkenning level 3 authorization for digital submission, and retrospective applications remain prohibited—companies can only apply for future R&D activities [2][4]. For businesses with employees, applicants must provide Burgerservicenummers (BSNs) of staff who performed R&D work in 2024 to calculate average R&D hourly wages, though companies that did not utilize WBSO two years prior can use a flat rate of €29 for 2026 [2].

Program Parameters Maintain Stability Despite Economic Pressures

The 2026 WBSO parameters remain largely unchanged from 2025, preserving the established framework that has supported innovation across Dutch enterprises [2]. The first bracket maintains its 36% tax relief rate for established companies and 50% for startups, with the upper limit set at €391,020 in eligible R&D expenses [2]. The second bracket continues offering 16% tax relief for expenses exceeding this threshold [2]. On December 16, 2025, the Senate adopted the 2026 Tax Plan, which includes a one-time indexation amendment for the first bracket limit, reflecting ongoing political support for innovation incentives [2].

Real-World Impact Across Diverse Industry Sectors

The practical benefits of WBSO extend across multiple sectors, demonstrated through concrete case studies in 2025. Tispa Medical’s Managing Director Ian Spoelstra highlighted how WBSO support accelerated patient treatment capabilities, stating that the scheme “makes the difference for the development of our technology” [2]. Astronaut Machines leveraged WBSO alongside MIT R&D collaboration projects to develop electric rotational molding machines, while Track32 utilized the subsidy for drone technology development in greenhouse plant analysis and bird beak measurement applications [8]. These examples illustrate how the program enables companies to pursue ambitious technical innovations that might otherwise remain financially unfeasible.

Advisory Services Report Strong Success Rates Amid Growing Demand

Professional subsidy advisory services are experiencing robust demand as companies navigate the WBSO application landscape. MAXUB, operating in Noord-Nederland under a No Cure No Pay model, reported a 93% success rate for subsidy applications in 2025 [3]. The company emphasizes opportunities for tax reduction through the Innovation Box, which offers a reduced corporate income tax rate of 7% for qualifying innovations [3]. Meanwhile, established consultancies like Subvention continue supporting diverse projects, from sustainable building renovations achieving BENG standards to industrial innovation initiatives [8]. The Ministry of Economic Affairs is expected to announce specific deduction amounts for self-employed persons and starting entrepreneurs by the end of 2025, providing clarity for independent innovators planning 2026 projects [2].

Bronnen

innovation funding R&D subsidies