WBSO: tax scheme for research and development

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Are you an entrepreneur and going to do Research & Development (R&D)? Or conduct technical-scientific research? If so, you can very easily receive tax benefits from the WBSO (Wet Bevordering Speur- en Ontwikkelingswerk).

Actual

Below you will find the latest news about the WBSO. Check the WBSO current affairs page for a summary of previous important updates.

New to WBSO? Here's what you need to know

The WBSO helps 20,000 companies carry out Research and Development (S&O) work every year. Because of the WBSO, your costs become much lower. On this page you can read more about what the WBSO is and what it can mean for you.

Step by step through the application process

The interactive infographic below shows step by step how the application process works. Click on a block to go directly to the corresponding page and view more detailed information for each step.

wbso process

Conditions

There are several conditions for using the WBSO. The main ones are:

  • You are developing new software, a (tangible) product or production process yourself, or you are conducting technical-scientific research.
  • The S&O project takes place within the European Union.
  • You tackle the S&O work in a planned way, with, for example, several project phases.
  • Your company pays income tax and/or payroll tax.
  • You can only apply for WBSO for future S&O work.

In addition, there are several additional conditions. We have all conditions for self-employed persons and companies with personnel listed for you.

Calculate your benefit: WBSO Guide

The WBSO reimburses part of the labour costs of your S&O project. Companies with staff can receive a deduction on top of this on other costs and expenses of the S&O project, such as the purchase of materials. Using the WBSO Guide (previously: the WBSO Scheme Guide), calculate in a few minutes how much benefit the WBSO can give you. 

View examples of WBSO benefit and read more about how to calculate your financial benefit

Preparing your application

You apply for the WBSO yourself within 1 to 4 hours. Once it is clear what you want to develop or research, the WBSO application is easy. For a quick and complete application for a development project, we ask for the following information:

  • What will you develop?
  • Why is this development technically new for your company?"
  • What technical issues do you expect to encounter during development?
  • How do you plan to solve these technical problems?
  • Practical information such as company name, project duration and number of employees.

Are you conducting technical-scientific research (TWO)? Then describe the research design.

Read more about the WBSO application process

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