All about subsidies for sustainable projects
WBSO
The WBSO (Research and Development Tax Credit) provides tax benefits for entrepreneurs engaged in R&D or technical-scientific research. This scheme compensates part of the labour costs associated with research or development projects. Other expenses, such as the purchase of materials, may also be eligible for deduction.
Who is the WBSO for?
The WBSO (Research and Development Tax Credit) provides tax benefits for entrepreneurs engaged in R&D or technical-scientific research. This scheme compensates part of the labour costs associated with research or development projects. Other expenses, such as the purchase of materials, may also be eligible for deduction.
What are the benefits of WBSO?
For withholding agents (such as BVs and NVs):
WBSO reduces payroll taxes related to R&D activities. In 2025, the R&D tax credit (S&O reduction) amounts to:
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32% of the first €350,000 of the total R&D wage base
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16% of the remaining amount
For taxpayers (such as sole proprietorships, partnerships, and limited partnerships):
Self-employed entrepreneurs who spend at least 500 hours per year on R&D activities are eligible for a fixed R&D deduction. This amount is determined annually. In 2024, the deduction was €15,551.
Sparkling Projects helps you apply for the WBSO program, ensuring you make the most of the available tax benefits. We handle a careful and accurate application process, from the initial calculations to final submission to the Dutch Tax and Customs Administration. Our services include:
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Advice and guidance on determining R&D hours and costs
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Preparing the necessary documentation for the application
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Submitting the WBSO application to the tax authorities
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Responding to any follow-up questions from the tax office
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Annual evaluation to monitor progress and optimize use of the WBSO
With our expertise, we ensure your application meets all requirements—so you can benefit from the program quickly and without hassle.