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Through the WBSO scheme, the Ministry of Economic Affairs helps companies to reduce the financial burden of research and development (R&D) projects. Companies pay less payroll tax, and the self-employed receive a fixed tax allowance.<\/em><\/p>\n WBSO stands for the Research and Development Promotion Act. Under the WBSO, you can receive a subsidy towards the wage costs of employees carrying out research and development work.<\/p>\n The WBSO is intended for Dutch companies carrying out research projects. This includes start-ups, self-employed individuals (ZZP) and SMEs, right through to multinationals in every sector. Are you a self-employed person who spends at least 500 hours on R&D in a calendar year? If so, you are eligible for a fixed income tax allowance.<\/p>\n For companies (not for the self-employed), the reduction in payroll tax payable (the so-called R&D tax relief) amounts to 32% of the first \u20ac350,000 of the total R&D tax base (for start-ups, an increased rate of 40% applies to the first \u20ac350,000 of the total R&D base) and 16% of the remaining R&D base.<\/p>\n The standard allowance for self-employed people and new self-employed people is \u20ac12,522. For new self-employed persons, the supplementary allowance is \u20ac6,264. A self-employed person who employs staff may be eligible both for the R&D payroll tax relief for their staff and for their own R&D allowance.<\/p>\nWhat is WBSO?<\/strong><\/h4>\n
Who is the WBSO for?<\/strong><\/h4>\n
For what sort of projects can you apply for WBSO funding?<\/strong><\/h4>\n
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What criteria must your project meet?<\/strong><\/h4>\n
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How much is your tax relief?<\/strong><\/h4>\n
When can an application be made for the WBSO?<\/strong><\/h4>\n
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