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From RVO — open and upcoming subsidies for SMEs · checked 14 Nov 2026

WBSO: Dutch R&D tax relief (applications for 2027 open)

WBSO: fiscale regeling voor research en development

Open · 36 days left Tax relief Netherlands Permanent programme Rijksdienst voor Ondernemend Nederland (RVO) · WBSO (Wet Bevordering Speur- en Ontwikkelingswerk)
Closes
20 Dec 2026
36 days left
Who can apply
Startups, Micro companies, SMEs, Large companies, Individuals
Open to applicants from
Netherlands

What this call funds

Dutch entrepreneurs and sole traders who carry out R&D or technical-scientific research in the Netherlands can get a tax reduction on wage costs of their R&D work through the WBSO. The rate is 36% on the first bracket of R&D base (50% for starters), and the 2027 framework is unchanged from 2026. Applications for 2027 start dates must be submitted by 20 December 2026 for employers.

researchinnovationsoftwaretechnology
Read the full call text (opens in a new tab)

The call in detail

Funder
Rijksdienst voor Ondernemend Nederland (RVO)
Programme
WBSO (Wet Bevordering Speur- en Ontwikkelingswerk)
Type
Tax relief, a permanent programme
Funding rate
Up to 50% of eligible costs
Eligible applicants
Startups, Micro companies, SMEs, Large companies, Individuals
Eligible countries
Netherlands
Startup relevance
High
Source
RVO — open and upcoming subsidies for SMEs

Key dates

20 Dec 2026
Applications close

Earlier rounds and changes

RecordedWhat changedDetails
13 Nov 2026 First listed here Already listed when the source was first read

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