Inflation-Adjusted WBSO Tax Credit to Boost Dutch Tech Sector
Amsterdam, Friday, 5 December 2025.
In 2027, the WBSO tax credit threshold will rise from €380,000 to over €390,000, indexed to inflation, enhancing investment confidence in Dutch R&D.
Economic Implications of the WBSO Adjustment
The adjustment of the Wet Bevordering Speur- en Ontwikkelingswerk (WBSO) tax credit to align with inflation is a strategic move by the Dutch government to bolster innovation. Scheduled for implementation in 2027, this change will see the threshold increase from €380,000 to over €390,000, reflecting the government’s commitment to maintaining the competitiveness of the Dutch technology sector [1].
Government and Industry Support
This policy adjustment has been welcomed by industry leaders, including the Federation of Metal and Electrical Engineering (FME), which highlighted the increased investment certainty it provides to businesses. Rising costs for personnel and materials had previously curtailed the effectiveness of the tax credit, making this inflation adjustment a crucial step to ensure that more R&D expenditures fall under the favorable tax bracket [1]. The Dutch government’s amendment to structurally link the WBSO threshold to inflation reflects its strategic focus on fostering a robust innovation ecosystem [1][2].
Impact on SMEs and Startups
Small and medium-sized enterprises (SMEs) and startups are expected to benefit significantly from this adjustment. The amendment, introduced by Inge van Dijk and Pieter Grinwis, is designed to enhance financial predictability for these entities, which are crucial drivers of technological advancement and economic growth in the Netherlands [2]. By ensuring that a greater portion of R&D investments can be supported by the WBSO tax credit, the government aims to alleviate financial burdens and stimulate sustained innovation efforts [2][3].
Future Prospects and Strategic Goals
The structural inflation linkage of the WBSO tax credit is part of a broader governmental strategy to meet its ambitious target of 3% of GDP investment in R&D [1]. This move aligns with calls from policy forums such as the Considerati Policy Primer to foster collaborative efforts between businesses and policymakers to address long-term economic challenges [3]. The WBSO’s role in supporting innovation is crucial, especially as the Netherlands navigates the complexities of a global competitive landscape [3].