Dutch Government's WBSO Scheme Boosts Innovation through R&D Tax Incentives
Netherlands, Tuesday, 4 March 2025.
The Dutch WBSO scheme financially supports R&D activities, offering tax benefits to reduce innovation costs, enhancing business competitiveness and promoting economic growth.
Substantial Financial Benefits for R&D Activities
The WBSO scheme offers significant financial advantages for innovative companies, providing an average saving of €22,000 per full-time equivalent (FTE) R&D employee [1]. For companies with staff, the scheme provides a substantial 32% reduction on payroll tax for R&D activities, while self-employed entrepreneurs can benefit from a fixed annual deduction of €13,360, provided they complete at least 500 R&D hours [1]. Starting freelancers receive an additional benefit of €6,684 [1].
Application Deadlines and Eligibility
For companies planning to initiate R&D activities on April 1, 2025, applications must be submitted by March 31, 2025 [1]. The scheme is accessible to all Dutch companies conducting research and development work, including both staffed organizations and self-employed individuals [2]. Qualifying activities must focus on technological innovation, such as software development, product development, or experimental research [2].
Administrative Requirements and Compliance
To maintain eligibility for the WBSO subsidy, companies must maintain detailed time registrations and project documentation [3]. The Netherlands Enterprise Agency (RVO) conducts regular control visits to verify administrative records related to WBSO projects [3]. The application process follows a structured five-step approach, including gathering project information, digital submission through the RVO WBSO portal, and assessment of criteria compliance [2].