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Find similar grantsThe WBSO is the most widely used innovation subsidy in the Netherlands, reducing payroll tax and employer national insurance contributions on wages spent on qualifying R&D activities, including AI development.
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Or search similar grants →According to the current listing, eligibility includes: Companies of all sizes in the Netherlands performing R&D activities. Self-employed individuals must spend 500+ hours/year on WBSO activities and meet an entrepreneurship requirement. Confirm the full requirements in the official notice before applying.
The current listing shows reduces payroll tax and employer national insurance contributions. For 2026, starters receive a 50% credit on the first €380,000 of qualifying R&D labor costs; established companies receive 36% on the first €380,000, then 16% above that threshold. Total budget for 2026 is €1,582 million. Verify award ceilings, matching requirements, and allowable costs in the official notice.
WBSO (Wet Bevordering Speur- en Ontwikkelingswerk) R&D Tax Credit is funded by Netherlands Enterprise Agency (RVO). Verify program details on the funder's official page before applying.
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