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Roan Lagemaat praat over WBSO.

WBSO subsidy

Would you like to innovate with your company? Then the WBSO (Wet Bevordering Speur- en Ontwikkelingswerk) is here to help. This tax incentive offers a substantial reduction in wage costs and other expenses related to your innovation project. Whether you're developing software, improving products, or conducting technical or scientific research, the WBSO subsidy makes innovation much more financially attractive. The WBSO budget has been increased again for 2026, so don’t wait too long and be sure to apply for your subsidy in time.

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What is the WBSO?

The WBSO (Wet Bevordering Speur- en Ontwikkelingswerk) is a tax scheme from the Dutch government that stimulates innovation within companies. Entrepreneurs and self-employed professionals who work on technical innovation, such as the development of new products, processes or software, can apply for the scheme. You can easily apply for the WBSO through the RVO, but with the right guidance you can make optimal use of the scheme.

The WBSO reimburses part of the wage costs and other expenses for research and development (R&D). This is done through a reduction of the payroll tax due, which makes innovation financially more attractive. This benefit is also called a tax reduction. The amount depends on the number of approved R&D hours and any costs or expenses you declare. The more you invest in research and development, the greater your tax benefit can be.

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  • Who is eligible for the WBSO?

  • Which projects are eligible for the WBSO?

  • Conditions for the WBSO

  • When is the WBSO deadline?

  • WBSO subsidy in 2026

  • The WBSO scheme is intended for entrepreneurs who are actively working on technological innovation. Each year, around 20,000 companies make use of this scheme. These range from innovative startups and software developers to manufacturing companies in sectors such as pharmaceuticals, food and machinery. A requirement is that your organization carries out its own research and development (R&D) work. This can vary from developing new software to testing innovative production processes.

    An important criterion is that the activities take place within the Netherlands and that employees register R&D hours for this purpose. Whether you are a startup or an SME, you can apply for the WBSO subsidy as soon as you start a technically innovative project.

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  • The WBSO scheme is intended for projects that lead to new technical knowledge or solutions. There are different types of activities and development processes that qualify for the WBSO subsidy.

    Examples of projects that qualify for the WBSO include:

    • Software

    • Physical products or components

    • Production processes

    • Technical-scientific research (TWO)

    The project does not need to be new to the market, but it must be new to your company. This means that there must be technical uncertainties or challenges for which no solution yet exists within your organization. The project must exceed your existing knowledge and require your own research or development.

    Routine activities fall outside the scope of the scheme and do not qualify for the WBSO. Only projects with a technically innovative character are eligible, precisely the types of projects in which companies build new knowledge and innovative solutions. The scheme encourages companies to develop their own new technical knowledge and innovative solutions, contributing to technological progress in the Netherlands.

  • To be eligible for the WBSO subsidy in 2026, your company, employees, and projects must meet a number of general conditions. If you meet these conditions, you can apply for the WBSO for future projects:

    • The subsidy can only be applied for future projects. Retroactive applications are not possible.

    • For the Tax and Customs Administration, you must be considered an entrepreneur and fall under either income tax or corporate tax.

    • You must pay payroll tax for all employees who perform R&D activities.

    • All WBSO activities must take place within the European Union.

    In addition, you must carry out the project yourself, and the work must be technically new within your organization.

  • The WBSO subsidy can be applied for every month, with the deadline for submitting the WBSO application being the last day of the month. The R&D project can start from the start date of the following month. For example, to start on 1 April with the WBSO, the application must be submitted no later than 31 March. There is one exception: to start on 1 January, the WBSO application must be submitted no later than 20 December. Each deadline can be extended by two weeks when a pro forma WBSO application is submitted.

    Note: WBSO applications may never span multiple calendar years. This means that for each year at least one separate WBSO application must be submitted.

  • Het aanvragen van de WBSO in 2026 is erg aantrekkelijk voor ondernemers die investeren in innovatie. Het kabinet heeft in 2025 het budget structureel verhoogd met 100 miljoen euro per jaar, waardoor er dit jaar in totaal €1,582 miljard beschikbaar is voor bedrijven die gebruikmaken van de regeling.

    Dit zijn de voorwaarden voor de WBSO in 2026. Het tarief voor de eerste schijf is 36%, en de bovengrens van die schijf is €380.000. Startende bedrijven profiteren bovendien van een speciaal tarief van 50%, zodat juist jonge ondernemingen sneller kunnen groeien en ontwikkelen.

    Deze voorwaarden maken de regeling vooral interessant voor mkb’ers. De WBSO regeling verlaagt hun loonkosten en verkleint de financiële risico’s van innovatie, waardoor er meer ruimte ontstaat om te investeren in nieuwe technologie en de concurrentie voor te blijven.

Afbeelding van WBSO consultant en klant, decoratief.

Subsidy check in 1 minute

Are you developing innovative technology, production processes, or new software? You may then be eligible for the WBSO subsidy. Fill in the questionnaire and find out within a minute!

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Why Ugoo?

Our mission is to make applying for subsidies as easy as possible for entrepreneurs. We take care of everything, so you can focus on your innovation. We do this by putting your needs at the center, identifying the most relevant subsidies, ensuring a smooth application process, and supporting the administration.

Experienced & proven

Over 19 years of experience and expertise in the subsidy landscape

Full-service approach

30+ specialists guide you throughout the entire process

Hidden opportunities

We find subsidy opportunities where others miss them

More about us

THIS IS ROAN, WBSO EXPERT!

A broad interest in innovation and finance helps me serve a varying portfolio of innovative clients, such as IT-development and physical product development for both startups and SMEs. This allows me to constantly increase my technical and fiscal knowledge and help businesses with their technical innovation projects.

At Ugoo I am the specialist in IT-development, WBSO, WBSO administration, Innovatiebox and innovation grants.

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Foto van Roan Lagemaat.

Everything about WBSO

What is WBSO subsidy?

The WBSO is a tax scheme for renewal and stimulation of technical innovation. It's a reduction of the payroll taxes for your research and development activities.

Technical innovation consists of research and development of new technological products, production processes or software.

Am I eligible for WBSO?

The WBSO subsidy is for companies that pay wage tax and for independent entrepreneurs. You are eligible if you develop something within your own company that is technically new. Your developments should involve a certain risk and/or research component. The WBSO does not have retroactive effect. The subsidy can only be applied for for work in the future.

What do I need to do for WBSO?

Let us write your WBSO application. Thanks to our broad technical knowledge, we can clearly describe the project and the technical challenges you face, so that the allotment is almost a given.

After allocation you must keep a project and time administration. In the case of software development, you also keep track of the produced code in a version control system. It must be clear from the administration how many hours per R&D employee per day are spent on R&D activities. If this is not done properly, an audit can take place and you run the risk of a refund or a fine.

What will I gain from WBSO?

You will have 32% of the first €350.000 and 16% of the remaining payroll costs reimbursed. This allows you to invest more in innovation. Are you a techno starter? Then 40% of the first €350.000 will be reimbursed. This will save you approximately €22.400 per FTE.

What activities are covered by WBSO?

Technological scientific research and technological development. All activities which are spent on solving technical challenges of your innovative project are covered by WBSO.

Routine development activities and copying, imitating or reverse engineering existing techologies aren't covered by WBSO.

Additional subsidies for your innovations

Pieter Verhaegh - specialist in WBSO, Innovatiebox, Kredieten en leningen.

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Pieter Verhaegh, specialist in kredieten, leningen, innovatie en duurzaamheid.

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The Innovation Credit helps SMEs with financing the development of promising innovations.

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Apply for WBSO directly

Do you want to know if your company is eligible for the WBSO subsidy? Fill in the form and we will contact you as soon as possible! The deadline for applications for the first month of 2025 is December 20, so make sure to apply on time. We are happy to guide you through the entire process, from application to administration, so you can focus on your innovation project.

Prefer to call?

Amsterdam

(020) 3655531

Eindhoven

(040) 3030636
Foto van Danny van Wijk, Consultant Innovatie.
Danny van Wijk
Afbeelding met persoon, WBSO-consultant, vrouw in zakelijke kleding, kantooromgeving, binnen, WBSO, subsidie, Innovatiebox.
Anne Babijn
Foto van Roan Lagemaat.
Roan Lagemaat