WBSO: tax scheme for research and development

WBSO in practice

Every year, around 20,000 business owners reduce their costs through the WBSO. The WBSO contributes to major innovations. However, it also supports smaller innovations and research projects.

Terms and Conditions

Various conditions apply to the use of the WBSO. The most important ones are:

• You may be developing new software, a (tangible) product or a production process yourself, or you may be carrying out technical and scientific research.
• The R&D project is being carried out within the European Union.
• You take a systematic approach to R&D work, for example by dividing it into several project phases.
• Your company pays income tax and/or payroll tax.
• You may only apply for WBSO funding for future R&D work.

In addition, there are various other conditions. We have listed all the conditions for the self-employed and for businesses with staff for you.

Calculate your benefit: WBSO Guide

The WBSO reimburses part of the labour costs of your R&D project. Companies with staff may also be eligible for a tax deduction on other costs and expenditure relating to the R&D project, such as the purchase of materials. Use the  WBSO Guide (formerly: the WBSO Rule Guide) to work out in just a few minutes how much you could benefit from the WBSO. 

View examples of WBSO benefits and find out more about how your financial benefit is calculated