WBSO 2025: what will change and what will not

Every year on Budget Day, the changes for the WBSO are announced. An exciting moment; major changes in budget or conditions can have major consequences for users of the WBSO.

Budget

Increasing the WBSO budget to €1.5 billion by 2025 is a positive step for companies engaged in innovation. It allows companies to invest more in research and development (R&D) without having to worry about the tax burden involved. This increase makes it more attractive for a wider range of companies to use the WBSO scheme. This not only stimulates technological progress, but also contributes to the competitiveness of the Netherlands internationally.

What will remain the same for the WBSO in 2025?

One reassuring aspect of WBSO 2025 is that the basis of the scheme remains largely unchanged. The objective of the WBSO - to stimulate innovation by reducing labor costs for R&D projects - remains intact. Companies can still claim a percentage of their R&D expenditures, reducing their tax bill. This means that both SMEs and large companies can continue to enjoy the benefits offered by the WBSO without any major changes to the structure of the scheme.

What will change for the WBSO in 2025?

More emphasis will be placed within the WBSO in 2025 to encourage green innovations. Companies engaged in sustainable technologies or projects aimed at reducing CO2 emissions may be eligible for additional tax benefits within the WBSO scheme. 

Terms and discs

Furthermore, all conditions of the WBSO in 2025 will remain the same as in this year through the following schedule:  

Rate	2025
Rate1st bracket	32%
Rate1st bracket starters	40%
Limit1st bracket	€ 350,000 R&D base
Rate2nd bracket	16%

In 2024, the R&D deduction for the self-employed is €15,551. An additional R&D deduction of €7,781 applies to start-up self-employed persons. At the end of 2024, the Ministry of Economic Affairs will announce the new amounts that self-employed persons and starting self-employed persons can deduct for R&D.