WBSO (R&D payroll tax credit)
Reduction of payroll tax remittance for hours worked on qualifying R&D projects (S&O). The workhorse of Dutch R&D support and the standard access ticket to the Innovation Box. Applied for in advance with RVO per period.
Key parameters
| Rate — first bracket | 36% of eligible R&D wage/cost Up to €391,020 of R&D base (2026) |
|---|---|
| Rate — starters | 50% in the first bracket For companies in their first 5 years |
| Rate — above bracket | 16% of eligible R&D base above €391,020 |
| Innovation Box link | The S&O declaration qualifies IP for the Innovation Box |
Eligibility
- HQ
- Any headquarters country
- Local presence
- Local tax presence required (branch is sufficient) A branch office (Zweigniederlassung/permanent establishment) of your existing company is enough — you do not need to form a new legal entity such as a GmbH or BV.
- R&D substance
- Required
- Company size
- No size restriction
- Models
- All
- Sectors
- All
- Goals
- Additional design site in Europe; R&D cooperation without own site
The Dutch entity must employ the R&D staff and be a Dutch withholding agent. Hours must be logged per project. Since 2016 the WVA/RDA merged into WBSO, covering both R&D wage costs and other R&D costs/expenditure.
Mechanism & application
Rule-based entitlement — Legal entitlement — self-assessment, no case-by-case funding decision.
Apply to RVO before the start of each period (up to 4 periods/year); RVO issues an S&O declaration stating the deductible amount, which the employer settles through payroll tax returns.
Timeline: RVO decision within 3 months of application
Legal basis & sources
- Legal basis
- Wet vermindering afdracht loonbelasting en premie voor de volksverzekeringen (WVA), as applied via the WBSO
- Verification
- RVO.nl (WBSO 2026 rates: 36% / 16%, first bracket €391,020, starters 50%)
Changelog
-
1 Jan 2026
First-bracket ceiling raised to €391,020 (from €380,000); rates held at 36% / 16%, starters 50%.
Source: RVO.nl / Belastingplan 2026
Related
See also