Are you developing a new technical product, production process or software? Then you may be eligible for the WBSO subsidy. This is a tax incentive for research and development in the form of a discount on payroll taxes.

Companies that pay payroll taxes can use this scheme, and so do self-employed persons without employees (WBSO aanvragen 2025). It provides a reduction in wage costs for R&D activities and covers other R&D expenses, such as machine hours or material costs for prototypes. It is important that you keep accurate records of your R&D work, including hour registration and project descriptions. This is because the government checks whether your administration meets the requirements. Failure to do so could lead to a reduction in the amount of the subsidy or even rejection of your application.

WBSO for Sustainable Innovation: Can Green Projects Qualify?

You can apply for the WBSO subsidy throughout the year, provided that there is ongoing R&D. When you submit an application, you indicate the number of R&D hours per calendar month. You can also opt to report the actual R&D hours and costs at the end of the calendar year.

With the help of an intermediary, such as Prosuma, you can apply for the WBSO subsidy in a few simple steps. We will prepare the application, advise you on setting up your R&D administration and support you with any inspections by RVO. We can also take care of the reporting obligation after the calendar year to which a decision on the WBSO subsidy relates.