What is WBSO and FAQ

Question 1

What does WBSO mean and what is the WBSO scheme?

Accepted Answer

WBSO is the abbreviation of 'Wet Bevordering Speur- en Ontwikkelingswerk', the Dutch Research and Development (R&D) Promotion Act; the R&D work itself is abbreviated in Dutch to S&O. It is a tax incentive scheme from the Dutch government that lets companies developing their own software, hardware or other technical innovations recover part of their wage costs and R&D expenses. Think of building new algorithms, prototypes, production processes or product improvements where you resolve technical uncertainties. With our smart WBSO tool, you generate an application text in minutes that meets RVO requirements.

Question 2

Who is WBSO intended for?

Accepted Answer

WBSO is for all Dutch companies that perform technical research and development (S&O) work themselves: from startups and scale-ups to established SMEs and larger companies. Self-employed entrepreneurs and freelancers doing R&D work can apply too. Whether you develop software, test a hardware concept or renew a production process: as long as there is technical uncertainty and innovation, you can apply for WBSO. Public knowledge institutions are excluded.

Question 3

What are the conditions for WBSO in 2026?

Accepted Answer

To qualify you must be a company that is liable for tax in the Netherlands and carries out its own research and development (S&O) work. Your project must be technically new to your company and involve technical challenges or uncertainties that you solve yourself. Routine work and simply applying existing technology do not count. You also submit the application before the work starts, keep S&O records with time tracking after approval, and use eHerkenning level 3 for the RVO eLoket. Not sure whether your project qualifies? Take our free WBSO check or contact us.

Question 4

What does 'technically new' mean for WBSO?

Accepted Answer

'Technically new' is the heart of WBSO. It means you develop a technical solution that does not yet exist for your company and that you cannot simply take from existing knowledge, products or standard components. What matters is technical uncertainty: you don't know in advance whether or how you'll get it to work and have to figure that out yourself. It doesn't have to be new to the world, but it must be new to you and not routine, such as your own algorithm, a new architecture or a prototype for an unsolved technical challenge. Simply applying or configuring existing technology does not count. Not sure whether your work is technically new? Take our free WBSO check.

Question 5

Can I get WBSO for software development?

Accepted Answer

Yes. Software development is one of the most common WBSO projects. The condition is that you develop technically new software: you solve technical problems using new information technology principles, with iteration and self-development at the core. Think of new architectures, algorithms, data models or integrating systems in a way that did not technically exist before. Simply applying existing frameworks, standard integrations or formulating an algorithm without implementation does not count. Our tool is built specifically for software and ICT projects.

Question 6

Can I apply for WBSO for AI, machine learning or data science projects?

Accepted Answer

Yes, projects involving artificial intelligence, machine learning and data science often qualify, provided you develop technically new solutions yourself and resolve technical uncertainties. Training a standard model or calling an existing AI API is usually not enough; it is about things like new model architectures, your own training methods, solving scalability or accuracy problems, or combining techniques in a new way. In your application you describe concretely which technical challenges you solve. Our AI tool helps you formulate this sharply according to the RVO criteria.

Question 7

How much does WBSO provide and how do I calculate my benefit?

Accepted Answer

In 2026 the benefit is a 36% tax credit on your R&D wage costs up to €391,020 and 16% above that; startups even receive 50% on the first bracket. Self-employed entrepreneurs also receive a fixed S&O deduction of €15,979, with an additional starter's supplement of €7,996 for starters, almost €24,000 combined. In practice this quickly adds up to thousands of euros per developer per year. The fastest way to calculate your exact benefit is with our free WBSO calculator: enter your number of R&D hours and wage costs and you immediately see what you can recover.

Question 8

What is the difference between the flat rate and actual costs?

Accepted Answer

In addition to your R&D wage costs, you can also include project costs and expenses. For this you choose once per calendar year between two methods. With the flat rate you add a fixed amount per S&O hour to your base (in 2026 €10 per hour for the first 1,800 S&O hours and €4 per hour above that), without having to keep receipts. With the actual costs and expenses method you substantiate your real spending with evidence. For most software and smaller projects the flat rate is simpler and often more favourable; for large investments (for example in equipment) the actual method can yield more.

Question 9

What is the step-by-step plan for a successful WBSO application?

Accepted Answer

In short: (1) check whether your project is technically new and contains technical uncertainties; (2) estimate your R&D hours and the employees involved; (3) describe, per project, the technical problem, your approach and the intended result; (4) submit the application before the start date via the RVO eLoket using eHerkenning level 3; (5) after approval, keep S&O records with time tracking. Our tool guides you through this process step by step: you answer a short questionnaire and the AI immediately writes an application text that aligns with the RVO assessment criteria. With our No Cure No Pay Service we even submit the application on your behalf.

Question 10

When should I submit my WBSO application?

Accepted Answer

You must always submit your WBSO application before the work starts. The application period begins on the first day of a month, and for most months you submit by the last day before it via the RVO eLoket. A start on 1 January is the one exception: then the deadline is brought forward to 20 December. Our tool automatically keeps track of these deadlines and reminds you in time to submit.

Question 11

How often per year can I apply for WBSO?

Accepted Answer

Companies with staff can submit a maximum of four WBSO applications per year; for the self-employed there is no maximum. Each application has a minimum duration of three months and can continue until 31 December. This lets you phase your R&D projects. With our platform you can easily set up new applications when your projects change or expand.

Question 12

What is a form-free WBSO application and how do I submit one?

Accepted Answer

A form-free application ('vormvrije aanvraag') is a WBSO application you submit quickly to meet a deadline, and complete afterwards with the full project description. It is useful when, for example, you want to start before the month change but your description is not finished yet. Note: a form-free application counts towards your maximum of four applications per year. If you decide not to finalise it, withdraw it so it does not count. Via our platform you can still draft the full application text in minutes, so you often will not even need the form-free route.

Question 13

What does a WBSO application look like? Do you have an example?

Accepted Answer

A WBSO application consists of your company details, an estimate of your S&O hours and, per project, a technical description: the challenge or research objective, your approach and the intended result. For the project description you use the RVO project form, which you upload in the eLoket. Our tool generates exactly such a project description for you based on a few questions, so you have a complete and convincing example that you can still adjust before submitting.

Question 14

How does the WBSO application work via your platform?

Accepted Answer

With our AI tool, you fill in a smart questionnaire step by step that is aligned with RVO requirements. Within minutes, the tool automatically generates a strong application text. You can still adjust everything before submitting. With our No Cure No Pay Service, we submit the application on your behalf to RVO and you only pay upon approval.

Question 15

How much time does a WBSO application take via your platform?

Accepted Answer

On average, just 10 minutes. The questionnaire is designed to ask only relevant information. Our AI assistant helps with suggestions, so your text immediately aligns with RVO assessment criteria. You can then easily adjust everything before submitting.

Question 16

Do I need to keep records and track hours?

Accepted Answer

Yes. As soon as you receive WBSO, you are required to keep S&O records. The most important part is time tracking, in which you record per S&O project how many hours your employees spend on the research and development work; you also document progress and results (for example designs, test reports or code commits). You must update your time records within ten working days. Our portal includes time tracking, AI-supported documentation and reporting, so you meet RVO requirements without extra paperwork. Want to know whether your records are RVO-proof? Take our free WBSO records check.

Question 17

Which advisory firm can help me with my WBSO application?

Accepted Answer

When choosing a WBSO advisory firm, look at four things: demonstrable experience with RVO applications, an understanding of your technology (especially for software, AI and hardware), clear pricing without surprises, and support with the mandatory record-keeping after approval. WBSOaanvraag.ai combines an AI tool that writes your application at lightning speed with experienced WBSO specialists who review complex projects. Our platform also automates much of your S&O record-keeping and time tracking, so you are always well substantiated if RVO audits you or asks questions. With our No Cure No Pay Service we submit the application on your behalf and you only pay once RVO approves your application. Ideal for tech startups and scale-ups that want to apply without risk.

Question 18

How does your no cure no pay service work?

Accepted Answer

With our No Cure No Pay Service, we handle the entire process (from application to communication with RVO) and you only pay upon approval. No upfront payments, maximum certainty without risk.

Question 19

What does a WBSO application cost with you?

Accepted Answer

With the No Cure No Pay Service, we only charge a success fee when RVO approves your application. The rate works in €40,000 bands: 10% on the first €40,000 of the approved WBSO benefit, then 1% less per band, down to a minimum of 5% above €200,000. Each rate applies only to the part of your benefit within that band, just like tax brackets. No upfront payments. See all rates on our pricing page.

Question 20

Why choose WBSOaanvraag.ai?

Accepted Answer

We combine artificial intelligence with experienced WBSO specialists. Our AI tool writes your application text at lightning speed, while our team reviews complex technical projects. This way you benefit from both automation and expert guidance. We ensure that your WBSO application is correct, complete and has a good chance of being approved by RVO.

Question 21

Where do I log in for WBSO?

Accepted Answer

That depends on what you want to do. You submit your official WBSO application to RVO via the eLoket, for which you log in with eHerkenning level 3 (eH3). To draft your application, do your time tracking and keep your S&O records, you log in to our own portal with your email address or via Google or Microsoft. Are you already a customer of ours? Then you will find everything in your personal dashboard.

Question 22

Can I apply for WBSO without eHerkenning?

Accepted Answer

Yes. Even without eHerkenning we can submit an application on your company's behalf, via a chain authorisation (ketenmachtiging). We do advise you to arrange eHerkenning for your company anyway, as you'll often need it for other government matters too, but it isn't a requirement for applying for WBSO, because we take care of that for you.

Question 23

Do you also help after the application?

Accepted Answer

Certainly. We support communication with RVO, providing additional information and setting up the mandatory project records. You receive full guidance up to and including approval.

Question 24

Is WBSO a subsidy or a tax benefit?

Accepted Answer

Strictly speaking, WBSO is a tax benefit, not a paid-out subsidy. You don't receive money in your account; instead you remit less payroll tax (or, as a self-employed person, claim a deduction in your tax return). The effect is immediate: you keep more each month for R&D. Our WBSO calculator shows what that saves in your case.

Question 25

Can I apply for WBSO retroactively?

Accepted Answer

No. A WBSO application only covers work that has yet to start; hours you have already worked do not count. You therefore always submit before the first day of the month in which you start. Our tool writes your application in minutes, so an approaching deadline is rarely a problem, and with our No Cure No Pay Service we submit it on time for you.

Question 26

What does not qualify for WBSO?

Accepted Answer

Work without technical uncertainty falls outside WBSO: applying existing technology, standard configuration or integrations, routine maintenance, market research, organisational or aesthetic changes, and work you fully outsource. Purely scientific or non-technical research does not count either. Unsure about your project? Our free WBSO check gives you a quick answer, or simply contact us.

Question 27

Do I get WBSO for building a website, app or webshop?

Accepted Answer

Only if there is technical innovation. Building a standard website, app or webshop with existing frameworks and plugins does not qualify; developing technically new functionality (your own algorithm, architecture or a solution to a technical challenge) does. Our WBSO check shows whether your project stands a chance.

Question 28

Does using existing AI APIs or no-code tools count?

Accepted Answer

Usually not. Calling an existing AI API or assembling a solution in a no-code tool is application, not technical research and development. If you develop new models, techniques or non-trivial integrations yourself while solving technical uncertainties, it can qualify. Our AI tool helps you formulate exactly that distinction for RVO.

Question 29

Does work I outsource to a freelancer or agency count?

Accepted Answer

Only research and development work you carry out yourself counts. Work you fully outsource to a third party does not qualify for your WBSO. Freelancers on your own payroll who perform the S&O themselves can, in some cases, be included. We help you determine which hours you can rightfully claim.

Question 30

Which roles can I include, such as testers, DevOps or project managers?

Accepted Answer

You only count hours spent directly on the research and development work. Developers count, as do testers or DevOps engineers insofar as they contribute to the S&O work itself; pure management, sales and support do not. In our platform, smart rules automatically route the right hours to your S&O project, so your substantiation always holds up.

Question 31

Can I apply for WBSO for research and not only development?

Accepted Answer

Yes. Besides development projects, technical research also falls under WBSO, provided it aims to explain technical operating principles and involves technical uncertainty. Fundamental or non-technical research is excluded. Our tool supports both types of project and helps you choose the right angle.

Question 32

Is hardware or product development eligible?

Accepted Answer

Certainly. WBSO applies not only to software but also to developing technically new physical products, materials, machines and production processes. As long as you solve a technical challenge that has not been solved before, you can apply. Our platform supports applications for both software and physical products.

Question 33

Can I combine WBSO with other subsidies or schemes?

Accepted Answer

Yes, WBSO combines well with many other schemes (such as the Innovation Box or regional subsidies). The rule is that you may not claim the same costs twice. We're happy to help you stack schemes smartly without overlap.

Question 34

Is WBSO useful if my startup isn't profitable yet?

Accepted Answer

Yes. For companies the WBSO benefit runs through a lower remittance of payroll tax and is independent of profit, so you benefit even without profit. Startups also receive a 50% credit on the first bracket instead of 36%. Calculate your benefit in our calculator.

Question 35

What is the startup benefit and when do I count as a 'starter'?

Accepted Answer

Starting companies receive an increased rate of 50% (instead of 36%) on the first bracket of S&O wage costs. You generally count as a starter if your company has existed only a short time and had little or no earlier WBSO in the past 5 years; you can be classified as a starter for a maximum of 3 years. Our calculator applies the starter rate automatically when it applies to you.

Question 36

Do my founders or directors (DGA) who develop themselves count?

Accepted Answer

Yes. Hours of founders and director-major shareholders who perform research and development themselves and are on the payroll count towards WBSO. For a DGA there are points to watch regarding the customary salary. We help you record and substantiate those hours correctly.

Question 37

Do interns or working students who help build count?

Accepted Answer

Yes, provided they are on your payroll and actually contribute to the S&O work. You simply include their R&D hours. Via our time tracking and integrations you capture those hours effortlessly too.

Question 38

How does WBSO work for the self-employed (zzp)?

Accepted Answer

As a self-employed person you don't get a payroll-tax credit but a fixed S&O deduction on your income tax: €15,979 in 2026, with an extra €7,996 for starters. The condition is that you spend at least 500 hours on research and development in a calendar year. Our platform is set up for the self-employed too, including the time tracking you need.

Question 39

How many S&O hours must I make as a self-employed person?

Accepted Answer

You must spend at least 500 hours on research and development in the calendar year to be entitled to the S&O deduction. You must be able to demonstrate those hours with records. In our portal you keep track of your S&O hours easily, so you meet the hours criterion with solid substantiation.

Question 40

As a self-employed person, do I get a fixed amount or a percentage?

Accepted Answer

A fixed amount. Self-employed people who meet the hours criterion receive a fixed S&O deduction of €15,979 (2026), and starters an additional starter's supplement of €7,996, almost €24,000 combined. So it's not a percentage of your costs. See what it yields for you in our calculator.

Question 41

Do I need to keep time records as a self-employed person too?

Accepted Answer

Yes. You must be able to make it plausible that you actually made the 500 S&O hours, so time records are mandatory. With our lightweight time tracking you record that without hassle and are ready for any RVO audit.

Question 42

Do I apply for WBSO through my holding or my operating company?

Accepted Answer

You apply for WBSO from the entity that employs the S&O staff and remits the payroll tax: usually the operating company (werkmaatschappij), not the holding. If the holding shares staff with the operating company, or employees work across several companies, this needs care: what counts is which entity remits the payroll tax. It's a common question; we help you work out which company is best to apply from.

Question 43

How does WBSO work for a group or holding with multiple companies?

Accepted Answer

Each withholding entity in principle submits its own WBSO application for its own S&O staff. If you work with multiple companies, you manage those applications with us clearly from one account, with multiple users per company. This keeps all applications and records under control at once.

Question 44

What if our S&O wage costs are higher than €391,020?

Accepted Answer

On the first €391,020 of S&O wage costs you get 36% (or 50% for starters); above that amount 16% applies. So large R&D budgets also yield a benefit. Our calculator computes both brackets for you instantly.

Question 45

Can several colleagues work on our application and records together?

Accepted Answer

Yes. In our platform, multiple users per company collaborate on the application, time tracking and records, each with the right permissions. Your advisor or accountant can view and contribute as well. That way the knowledge doesn't sit with one person.

Question 46

Can you integrate with Jira, GitHub or our time-tracking tool?

Accepted Answer

Yes. You can connect Jira, GitHub, GitLab, Azure DevOps, Plane and Simplicate, among others, so work and hours come in automatically. With smart routing rules you assign those hours to the right S&O project. This way you build an auditable S&O record almost automatically.

Question 47

Can a foreign company apply for WBSO?

Accepted Answer

You can if you are liable for Dutch wage or income tax in the Netherlands, for example with a Dutch entity or a permanent establishment with staff on a Dutch payroll. Without Dutch payroll tax there is no basis for WBSO. We assess at intake whether your situation qualifies; feel free to contact us to discuss it.

Question 48

Do I need a Dutch BV to get WBSO?

Accepted Answer

Not necessarily a BV, but you do have to be a withholding agent for Dutch payroll tax (or liable for income tax). In practice that means a Dutch legal form or a permanent establishment with its own staff. Unsure? Take our WBSO check or get in touch.

Question 49

Is the WBSO application in Dutch? Can I do it in English?

Accepted Answer

The formal application to RVO is in Dutch. You don't have to write that yourself: our tool and team deliver a correct Dutch application text, even if you prefer to go through the process in English. Ideal for international founders with a Dutch entity.

Question 50

Does R&D that happens partly abroad still count?

Accepted Answer

The research and development work must be carried out within the EU by employees of your Dutch withholding agent. Work done outside the EU or by a separate foreign entity does not count. We help you delineate which part of your R&D you can rightfully claim.

Question 51

Can I claim WBSO for non-Dutch employees?

Accepted Answer

Yes. Your employees' nationality is irrelevant; what matters is that they are on the payroll of your Dutch withholding agent and perform S&O work. You simply include their R&D hours. Via our integrations you capture those hours automatically.

Question 52

What about employees working remotely from abroad?

Accepted Answer

They can count too, as long as they are employed by your Dutch withholding agent and perform their S&O work within the EU. Work that structurally takes place outside the EU falls outside the scheme. We help you assess which hours qualify.

Question 53

Do expats under the 30% ruling count?

Accepted Answer

Yes. As long as an employee is on your Dutch payroll and does research and development work, their S&O hours count. The 30% ruling is separate from that. We simply include those hours in your application and records.

Question 54

Does an employee who works entirely from outside the Netherlands count?

Accepted Answer

That depends on where the work takes place, not on where your employee lives. The research and development work must be carried out within the EU and the employee must be employed by your Dutch withholding agent. So if someone works entirely from another EU country, their S&O hours can count; if they structurally work from outside the EU, they don't. We help you assess per employee what you can claim.

Question 55

What if an employee works part-time or partly remotely?

Accepted Answer

Whether someone works full-time, part-time or hybrid makes no difference: you simply count the S&O hours actually worked. If someone works partly inside and partly outside the EU, only the hours performed within the EU count. With our time tracking and integrations you split those hours cleanly, so your substantiation holds up.

Question 56

How do I estimate my S&O hours for the application?

Accepted Answer

You estimate in advance how many hours your team will spend on the S&O work; this need not be an exact prediction, but it must be realistic. Our tool helps you make that estimate based on your team and projects, and later you easily compare the realised hours with your application.

Question 57

Can I still change or withdraw my application after submitting?

Accepted Answer

You can still withdraw a submitted application within the term, and after the decision you can report a correction for deviations. Fully changing it after submission isn't always possible. We guide you through withdrawing or correcting so you stay within the rules.

Question 58

How long does it take before RVO decides?

Accepted Answer

RVO generally decides on your S&O declaration within three months of receiving your application. As long as you submit before the start month, you can simply begin your work. In our portal you track the status of your application.

Question 59

What is an S&O declaration?

Accepted Answer

The S&O declaration is the decision with which RVO grants your WBSO: it states your approved projects and the maximum benefit or number of hours. On that basis you offset the benefit and keep your records. We explain your decision and set up the corresponding records for you straight away.

Question 60

What do I do now that my WBSO has been approved?

Accepted Answer

From approval, you offset the benefit via your payroll tax return and keep S&O records with time tracking and documentation of your progress. After the year ends, you report your realised hours to RVO. Our portal guides you through all these steps, from records check to final report.

Question 61

What is the notification of realised S&O hours and when is it due?

Accepted Answer

After the calendar year ends, you notify RVO how many S&O hours (and any costs) you actually realised. You make this notification by 31 March of the following year at the latest. Our platform keeps track of your realised hours and reminds you of the deadline in time.

Question 62

What if I make fewer or more hours than applied for?

Accepted Answer

If you make fewer S&O hours than granted, you report that and your benefit is adjusted downwards; making more hours does not automatically yield more benefit than stated in your declaration. That's why it pays to track your hours well. Our platform flags deviations between your application and your realisation in good time.

Question 63

What if RVO audits my WBSO records?

Accepted Answer

RVO can check whether your S&O records are correct: your time tracking and the documentation of your work and results. If these aren't in order, you risk a correction or fine. With our time tracking, AI-supported documentation and records check, you're well prepared for an audit.

Question 64

What if my WBSO application is rejected?

Accepted Answer

If your application is (partly) rejected, you can object within six weeks. Moreover, with our No Cure No Pay Service you only pay upon approval, so a rejection costs you nothing. We write your application to maximise the chance of approval.

A tax credit on wage costs

Get up to €90k back

How can we help?

WBSO basics4

Am I eligible?11

Benefit & costs8

Your situation19

Applying & process19

After approval8

Audit & risk2

Our service & your choice12

Which projects are eligible?

Development projects, software and physical products

How does the application process work?

Important deadlines and figures 2026

Ready to get started with your WBSO?

You have an ongoing application

Curious if you qualify?