WBSO

Stimulates entrepreneurs to innovate

The WBSO provides entrepreneurs with a tax credit for wage costs (hours) and other costs related to innovative projects. The WBSO is a reduction in the wage tax and social security contributions payable. For 2025, this reduction amounts to:

  • 36% on the first €380,000 in R&D costs (a percentage of 50% applies to start-ups)
  • 16% on the excess (the same applies to start-ups).

The basis for the wage costs is the number of hours worked multiplied by an R&D hourly wage. R&D stands for Research & Development. For other R&D costs and expenses, you can choose between actual costs and expenses or a flat rate. This amount is then added to the R&D labor costs. The following surcharges on the R&D hourly wage apply to the flat rate:

  • up to 1,800 hours, a surcharge of 10 euros on the R&D hourly wage
  • a surcharge of 4 euros for the surplus above 1,800 hours.
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WBSO in short

Target group Target group

Innovative start-ups, SMEs and large companies, individual entrepreneurs.

Statement Statement

After a calendar year, you report the actual R&D-hours and expenditures.

Apply flexibly Apply flexibly

You can apply for the WBSO continuously, up to four times per year.

Project types

You can apply for WBSO for the following activities:

  • product development (of (parts of) physical products
  • software development (of technically new software)
  • process improvements
  • technical-scientific research

Do your activities qualify?

  • You are eligible for WBSO if you pay wage or income tax.
  • You can only apply for WBSO for future R&D activities.
  • R&D projects must be technically new for the applicant.
  • R&D projects must take place within the European Union.

How can PNO Innovation help you with your WBSO application?

In-depth knowledge of innovation is crucial to getting the most out of your WBSO – and other fundings. Want to get the most out of your application? We look at your plans and processes to determine whether more subsidies can be applied for.

A few of ouw WBSO experts

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