WBSO Subsidy is a Dutch tax scheme that supports innovation. It reduces your wage tax through a deduction in payroll tax or, for independent entrepreneurs without employees (ZZP’ers and sole proprietors) in the form of a fixed amount in income tax. This way the government helps you with the cost of developing new products, processes or software.

The subsidie wbso subsidy is an important tool for innovative companies of all sizes. It can help you reduce the high costs of innovation and free up funds for further research and development. The WBSO subsidy applies to both SMEs and large companies, but you must meet certain conditions for it to be effective. These conditions include accurate time registration and an in-depth description of the project.

WBSO Subsidy 2024: Key Changes and Updates

In the case of a company, the WBSO subsidy is a reduction in payroll tax based on the number of R&D hours declared. The financial settlement is either a flat rate or based on actual costs and expenses. The latter option is more advantageous if you have substantial material costs, such as prototypes.

Independent entrepreneurs without staff may be eligible for a WBSO deduction of EUR13,360 per year, assuming that they spend at least 500 R&D hours a year. You can submit a WBSO application every month until the last day via the online portal of the Netherlands Enterprise Agency (RVO). In order to make your WBSO process as smooth as possible, we advise you to divide the projects into clear phases and keep track of the hours spent on each phase. This ensures that you always have sufficient documentation and supports the audits carried out by RVO.