The Research and Development Promotion Act (WBSO) helps 20,000 companies every year. Are you an entrepreneur and are you going to do Research & Development (R&D)? Or are you going to carry out technical-scientific research? Then you may receive tax benefits from the WBSO. As a result, your costs will be much lower. In 2025, almost the same conditions apply as in 2024. However, the benefit will increase if the Senate also agrees.
WBSO parameters in 2025
The following parameters apply for 2025:
- Rate 1e Drive: 36% (was 32%);
- Rate 1e Disc starter: 50% (was 40%);
- Limit first bracket €380,000 R&D base (was €350,000);
- Rate 2e Drive: 16% (was 16%)
In 2024, the R&D deduction for the self-employed is €15,551. The additional R&D deduction for self-employed start-ups is €7,781. At the end of 2024, the Ministry of Economic Affairs will announce the amounts you may deduct for R&D as a self-employed person and as a starting self-employed person.
Conditions
To benefit from the WBSO, there are several conditions. The main ones are:
- You yourself develop new software, a (tangible) product or production process, or you conduct technical-scientific research.
- The R&D project takes place within the European Union.
- You tackle the R&D work in a planned way, with several project phases, for example.
- Your company pays income tax and/or payroll tax.
- You can only apply for WBSO for future R&D work.
Calculate your benefit
The WBSO reimburses part of the labour costs of your R&D project. Companies with staff can receive a deduction on top of this on other costs and expenses of the R&D project, such as the purchase of materials. Calculate with the WBSO rule aid in minutes exactly how much the WBSO will benefit you.
Preparing your application
You apply for the WBSO within 1-4 hours. If it is clear what you want to develop or research, the WBSO application is easy. For a quick and complete application for a development project, it involves the following information:
- What will you develop?
- Why is this development technically new for your company?
- What technical issues do you expect during development?
- How do you plan to solve these technical problems?
- Practical information such as company name, project duration and number of employees.
Are you conducting technical-scientific research (TWO)? If so, you describe the research design.
Request
Make your request directly via My RVO. For your WBSO application 2025, log in with eHerkenning. For your application, you need at least level 3 with authorisation RVO services at level eH3. The application deadlines differ for self-employed and companies with staff. Check the WBSO calendar.
Note: Are you applying for WBSO for a company with employees? If so, with your application you must provide the citizen service numbers (bsns) of the employees who carried out the research & development (R&D) work 2 years ago. This is needed to calculate the average R&D hourly wage. Did you not use the WBSO 2 years ago? Then a flat-rate S&O hourly wage applies to you and you do not need to report bsns. The flat-rate S&O hourly wage of €29 will then apply to you in 2025.
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