News item | 17-12-2024 | 14:21
The most important innovation scheme for entrepreneurs will be 100 million euros higher in 2025. The extra budget is for the Promotion of Research and Development Act (WBSO) of the Ministry of Economic Affairs. This subsidy makes it more attractive for entrepreneurs to invest in research and development of innovative technology, services and products.
The WBSO subsidy provides companies with fiscal compensation for part of their wage costs and other necessary expenses for conducting research and development (R&D). Innovation is therefore cheaper and therefore more attractive for entrepreneurs. This additional 100 million euros increases the total budget to more than 1.6 billion euros. The increase should also contribute to the government’s objective of spending 3% of gross domestic product (GDP) on innovation by 2030. With the approval of the Tax Plan by the Senate, the change is final as of today.
Minister Dirk Beljaarts (Economic Affairs): “For our health, safety and our future jobs and incomes, we must invest more privately in innovation. Moreover, this is not a luxury, but is necessary for our society and economy. Good news, then, that the WBSO budget has been structurally increased. Private expenditure in our country lags behind other countries. That has to be better. I therefore continue to call on small and larger entrepreneurs to do more about innovation and to use the WBSO or other innovation schemes for this.”
WBSO parameters
| Rate | 2024 | 2025* |
| Rate 1st bracket | 32% | 36% |
| Rate 1st bracket for starters | 40% | 50% |
| Border 1st disk | €350,000 R&D basis | €380,000 R&D basis |
| Rate 2nd bracket | 16% | 16% |
An expansion of the parameters is positive for users. The first bracket is used by every entrepreneur: both SMEs and large companies. Starters receive an even higher percentage that can be used to stimulate additional research and development. In 2023, Dutch companies will have invested a record amount (€8.7 billion) in research and development with support from the WBSO.
More about the WBSO via rvo.nl/wbso.