Dutch WBSO Program Fuels Innovation with Grants for Inventors
Netherlands, Monday, 23 December 2024.
The WBSO subsidy program in the Netherlands reduces R&D costs, enabling inventors to innovate and bring products to market, enhancing the national innovation landscape.
Enhanced Support for 2025
The Dutch government has significantly strengthened the WBSO (Wet Bevordering Speur- en Ontwikkelingswerk) program for 2025, with the Eerste Kamer approving crucial changes on December 17, 2024 [2]. The program’s budget will see a structural increase of €100 million annually, reaching a total of €1.582 billion [3]. Key improvements include an increase in the startup deduction rate from 40% to 50%, and a rise in the first bracket rate from 32% to 36% [2][3]. Additionally, the first bracket limit will be expanded from €350,000 to €380,000 [3].
Current Benefits and Impact
The WBSO program currently supports approximately 20,000 companies annually in their R&D endeavors [2]. For 2024, independent workers can claim an S&O deduction of €15,551, while starting independent workers receive €7,781 [2]. The program has proven particularly valuable for innovative startups, as evidenced by companies like Fermioniq, an Amsterdam-based quantum computing startup that has benefited from the Netherlands’ supportive innovation ecosystem [5].
Application Process and Eligibility
The application process for WBSO support is streamlined, typically taking only 1-4 hours to complete [2]. Eligible activities encompass development of new products, process innovation, software development, and research projects that contribute to technological advancement [1]. The program applies a flat S&O hourly wage of €29 for new participants who haven’t utilized the WBSO in the previous two years [3].
Future Outlook
Looking ahead, the Dutch government aims to invest at least 3% of GDP in innovation by 2030 [3]. The program will place increased emphasis on green innovations in 2025, offering additional tax benefits for companies focused on sustainable technologies [3]. The Ministry of Economic Affairs is expected to announce new deduction amounts for independent and starting independent workers by the end of 2024 [2], further strengthening the Netherlands’ position as a hub for technological innovation [1].