Dutch Research & Development Tax Credit (WBSO)


The Netherlands offers generous incentives to companies conducting R&D in the form of a payroll tax rebate, meaning your company can benefit from this tax incentive even if it is not profitable. The WBSO (Wet Bevodering Speur- en Ontwikkelingswerk) is the Netherlands' R&D tax credit which offsets payroll taxes, allowing loss-making companies to benefit immediately through reduction in payroll.

How the credit is calculated?

The credit is calculated as follows: ((R&D hours x R&D hourly wage) + (fixed amount or estimated costs and expenses)) x first or second tax bracket percentage.

Tax bracket percentages

Credit rate on the first EUR 350,000 32%
Credit rate on R&D >EUR 350,000 16%


Application process

Up to four applications per year are allowed

Patent box approval is possible after successful WBSO claims.

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When we went through our first year with CTI we had an 89% completion rate, to me that’s unheard of...their team is dedicated to working with us and they are trying to maximize your tax credits.
Jay Ramos, President of Amtec