WBSO is the most important fiscal innovation scheme for businesses in the Netherlands that carry out research and/or development projects. With this scheme, they can reduce the wage costs and expenses of their R&D activities by paying less income tax. The WBSO R&D tax credit offers support for development projects and technical-scientific research. Are you interested? We can inform you on the details of the WBSO scheme and help you with your application.


The objective of WBSO (in Dutch: Wet Bevordering Speur- en Ontwikkelingswerk) is to boost innovation by stimulating research and development activities.


The WBSO scheme has the following themes:

  • product development (development of physical products, or parts thereof)
  • software development (development of technically new software)
  • process improvements (development of production techniques)
  • technical scientific research.


  • Dutch companies with employees, independent entrepreneurs without employees and self-employed persons are eligible for this scheme.
  • The WBSO R&D tax credit offers compensation for part of the R&D wage costs, other costs, and expenditure. In practice the scheme reduces the payroll tax burden.
  • Self-employed persons are granted a fixed tax deduction for their R&D. In addition, start-up entrepreneurs benefit from a supplementary credit.
  • A WBSO tax credit can be applied for at any time – with a maximum of four applications a year – but only for future activities. This means that applications must always be submitted in advance. An application may cover a single project or multiple projects.
  • Conducting market research, economic feasibility studies and administrative activities are not covered by this scheme.

How can we help you?

PNO Chemistry’s consultants will be glad to inform you on the specific conditions of the WBSO scheme that apply to your kind of business and R&D activities. We provide you with advice and support you with your WBSO application. Please feel free to contact us.