TLDR
What is it? A Dutch tax scheme that reimburses wage costs and expenses for R&D (research and development). Businesses developing new products, software, or production processes receive tax benefits that reduce their innovation investments.
Key eligibility: Available to all Dutch businesses that pay income or payroll tax; work must focus on R&D, not standard operations; self-employed professionals must complete at least 500 R&D hours per year; work must take place within the EU.
Maximum funding: €1.817 billion available in 2026; up to 50% tax benefit for startups on the first €380,000; 36% for regular businesses; 16% above that threshold. Self-employed professionals (sole proprietorships and general partnerships) receive a fixed deduction.
Deadlines: Opens November 15, 2025; closes September 30, 2026.
Next step: Check your eligibility for free with a quick scan.
What is the WBSO 2026?
The WBSO (Wet bevordering speur- en ontwikkelingswerk) is a fiscal incentive from the Dutch government that stimulates innovation among businesses in the Netherlands. The scheme provides tax benefits to companies and self-employed professionals conducting research and development, reimbursing part of their R&D wage costs and related expenses.
For businesses investing in innovation, this means lower costs, improved cash flow, and more room to grow. The scheme covers a wide range of technical development activities. If you are developing new physical products, innovative software, or advanced production processes, your business likely qualifies. Technical-scientific research also falls under the WBSO.
How much can my business receive?
The financial benefits are significant. Regular businesses receive a 36% benefit on the first bracket of R&D costs, while starers receive 50% on amounts up to €380,000. Above this threshold, all businesses receive a 16% benefit.
Self-employed professionals can claim a fixed deduction of €15,738, with an additional €7,875 deduction for starters.
For 2026, the Dutch government has allocated €1.817 billion to support R&D across all sectors - a clear sign of its commitment to keeping Dutch businesses competitive through innovation.
Who can apply?
The WBSO is open to a wide range of organizations. Self-employed professionals, startups, SMEs, and large corporations can all apply, provided they pay income or payroll tax in the Netherlands and do R&D.
Both established companies and early-stage innovators can benefit, regardless of industry - from software and manufacturing to technology, sustainability, and life sciences.
Key eligibility criteria
- Active business or entrepreneur with tax obligations in the Netherlands
- R&D activities must be conducted systematically, with clear project phases
- Only R&D work, no standard work
- Only future R&D work qualifies (no retroactive applications)
- Self-employed: at least 500 R&D hours per calendar year
- Self-employed: at least 1,225 total working hours per year for the business
- Employers: must provide the citizen service numbers (BSN) of all R&D employees
- Detailed project administration required for each R&D project
- Work must involve genuine technical innovation, not small improvements or routine work
The requirement for a systematic approach means your R&D activities must follow clear phases. Small tweaks or ad-hoc improvements do not qualify. You are expected to develop something that is genuinely new from a technical perspective.
For more information, visit the official RVO WBSO page or contact our team.
Key deadlines
Applications for WBSO 2026 can be submitted between November 15, 2025, and September 30, 2026.
Evaluation is handled on a first-come, first-served basis. Once the €1.817 billion budget is exhausted, no further applications will be accepted. Submitting early increases your chances of approval.
How to apply
The WBSO significantly lowers R&D investment costs through tax benefits, helping startups, SMEs, and larger companies accelerate innovation. With up to 50% benefit on eligible costs, this scheme makes technical development financially more accessible.
Before submitting your application, it’s advisable to confirm your eligibility and explore other funding opportunities.
Take a free quick scan - within minutes, you’ll see which schemes best fit your business profile.
.png)
.png)
