Applying for a WBSO grant in 2025: a complete guide
The WBSO is a grant that financially supports companies in research and development work. In this blog, you'll learn how to qualify and why administration is important for an application.
The meaning of WBSO and why is it important?
Developing new products, technologies and services takes time and money. Fortunately, in the Netherlands, there is the WBSO (Research and Development Work Promotion Act), a subsidy that financially supports companies in “research and development work” (S&O).
This may include:
- Research into new technologies or processes.
- Development of entirely new software or products.
- Technological improvements that contribute to innovation.
WBSO subsidy: this is how you qualify
To qualify for this subsidy, as a company, you must meet certain conditions, including accurate time registration. We'll tell you more about this later. The WBSO is a tax scheme that helps companies reduce innovation costs. Companies that invest in research and development of innovative products, processes or software are eligible, whether you are an SME, startup or large company.
What are the benefits of the WBSO?
A number of the benefits of WBSO are listed below.
- Lower labour costs: The most important cost for many companies that innovate is the salaries of employees who work on projects. With the WBSO, you can reduce part of these wage costs.
- Tax benefits: The subsidy is applied as a deduction to payroll tax, so that you, as a company, immediately pay less tax.
- Access for different business types: Both startups and established companies can make use of the scheme.
The WBSO is important for companies that want to keep innovating without being financially inhibited by the high costs that this often entails.
💡 Read more about this important publications about the WBSO.
Requirements for the WBSO grant
To apply for the WBSO grant, as a company, you must meet a number of conditions:
- Innovative activities: The work you do should focus on developing new technologies, products, processes, or software.
- Dutch payroll tax: Your company must pay payroll tax in the Netherlands.
- Accurate administration: A detailed time registration is required to demonstrate that you are actually carrying out R&D activities.
- S&O statement: You must have an R&D statement, which you will receive after your application has been approved by the Netherlands Enterprise Agency (RVO).
The RVO is the body that assesses the WBSO applications and awards the subsidy. It is therefore crucial that your application meets all the conditions and that your administration is in good order.
💡 Read more about this how to apply to WBSO via the RVO.
Why is time registration necessary for WBSO?
An important prerequisite for WBSO applications is to accurately keep track of employees' R&D hours, including who, when and how much time has been spent on innovation projects.
Why is this so important?
- Accountability: The WBSO subsidy is a tax benefit, and like any form of tax deduction, you must be able to prove that you meet the conditions. A detailed time record shows exactly how much time and resources have been spent on R&D projects.
- Audit: The government can carry out audits to check whether companies have correctly received the subsidy. Without proper time registration, you risk recovering the subsidy, which is not only annoying, but can also have financial consequences.
- Transparency and efficiency: Good administration provides insight into your own processes. You can make adjustments more quickly if it appears that a project is taking more time than expected or if you notice other bottlenecks.
🎙️ Listen to our podcast about finding and applying for subsidies.
How do you keep an S&O administration?
As soon as you start an R&D project, it's important to keep records right away — even if your application hasn't been approved yet. Make sure you keep all letters and orders from the RVO and keep a close track of the following items:
Time registration
In your time sheet, you record exactly how much time each employee spends on R&D activities per day.
- Use a time sheet: This can be done in Excel, but you can also use a system that is better suited to your way of working. The most important thing is that you record the hours per day, per project and per employee.
- Flexibility between projects: If a project takes less time than planned, you can shift the remaining hours to other approved R&D projects.
- Sickness and leave: Do not record hours for employees who are sick or on leave. This can be checked.
- Update regularly: Update your time registration at least every 10 business days to keep an up-to-date overview.
Project administration
For each project, you must clearly record what has been done and how the work is progressing.
- Document everything: Gather all important documents such as reports, emails, and other evidence. Keep these documents organized by project and make sure they include a date and the author's name.
- Keep track of progress: Make a regular brief overview of progress and keep all documents for at least 7 years.
- Digital tools: For software projects, you can use systems such as Git (for version control), Jira (for keeping track of tasks) to support your administration, or a tool like TimeChimp (for keeping track of hours on projects).
Cost and Expense Administration
If you chose to keep track of actual costs and expenses when applying for WBSO, you must be able to prove them.
- Use a cost model: You can use the WBSO input model (Excel), but you can also use your own method, as long as it is clear and complete.
- Keep all documents: Keep track of everything that supports your expenses, including invoices, receipts, contracts, and bookings.
- Shared use: If a purchase, such as a machine, is also used for other business activities, you should calculate exactly what part was used for the R&D project and include it in your records.
- Finish on time: Make sure that your administration of costs and expenses is complete within 2 months of the end of the calendar year.
By following these steps properly, you will meet the requirements of the RVO and prevent problems checking your WBSO application.
WBSO application: the deadlines in 2025
You can apply for WBSO up to four times a year, with a minimum application period of three months at a time. The main deadlines for submitting an application are:
- March 31, 2025: For projects from April 1, 2025
- June 30, 2025: For projects starting July 1, 2025.
- September 30, 2025: For projects from October 1, 2025.
- December 20, 2025: For projects from 1 January 2026.
Please note: applications must always be submitted to the Netherlands Enterprise Agency (RVO) before 23:59 on the deadline. Late applications will advance to the next start period.
How does the application period work?
A frequently asked question when applying for WBSO is exactly how the minimum period of three months works.
- Each WBSO application must be submitted for a minimum of 3 months.
- A maximum of 4 applications per year are allowed.
- The start date is always on the first day of the month, so you can't start in the middle of a month.
Example scenario
- On 31 May, you apply for WBSO:
- The next start date is July 1 (not June 1).
- You must apply for WBSO before a minimum of July, August and September (3 months).
- On 30 June, you apply for WBSO:
- The start date will then be July 1.
- Minimum period: July, August and September.
- On March 31, you apply for WBSO:
- Start date: April 1.
- Minimum period: April, May, June.
You can't apply for a June 1 start date on May 31 because:
- You would only apply for 2 months (June & July) (which is not allowed).
- The next possible start date after May 31 is July 1.
- Your application must be at least before July, August and September.
If you want to start a period earlier, you must therefore submit your application before March 31 to start on April 1. If you want WBSO from 1 June, you should have applied for this before 31 March.
Exceptions
There are two important exceptions to this rule:
- Applications after September 30: If you apply after September 30, the benefit will only apply from 1 January of the following year.
- Applications before 1 January: If you want to use the WBSO from 1 January, you must submit the application no later than 20 December. If you do this after December 20, for example on December 21, the benefit will take effect on February 1 at the earliest.
Realization announcement: final report
At the end of the year in which you received WBSO, you must submit a realization announcement to the RVO. This means that you report the actual R&D hours realised and any costs.
- Deadline: No later than March 31, 2025 for the WBSO period of 2024.
- Mandatory for all companies, even if you worked fewer hours than expected.
Manual: applying for WBSO 2025
Applying for a WBSO grant requires a number of steps. Below is a handy step-by-step plan to make the process run smoothly.
Step 1: Determine your eligibility
Verify that your company and R&D projects comply with the WBSO terms and conditions. The activities must relate to research and development (R&D), such as technical research or software development.
Step 2: Gather the information you need
For your request, you have a good description of:
- Project descriptions
- Goals
- Estimation of hours and costs.
Common errors in this step include:
- Inaccurate time registration
- Vague project descriptions
- Incorrect cost estimates
Step 3: Submit your application to the RVO
Submitting a WBSO application is done via the RVO counter. To submit your request correctly, follow the steps below:
- Log in to the eLoket
- Select the appropriate application process: Choose “New WBSO request” and fill out the digital form.
- Fill in project details: Describe the technical challenges, objectives, and activities of your R&D project.
- Estimate R&D hours and costs: Make a substantiated estimate of the hours to be spent and associated costs.
- Review and submit your request: Please check all entered data carefully and submit the application before the specified deadline.
After submission, you will receive confirmation from the RVO. Within 3 months, we will assess whether your application is approved. More information about the application process can be found here.
Step 4: Keep accurate time records
After approval of your application, you must accurately keep track of R&D hours and activities. Here's where TimeChimp can help enormously:
- Easy to keep track of hours: Record WBSO hours in one click
- Approve: Easily approve hours with full approval history
- Easy export. Export directly in RVO format, ready for your request.
Step 5: Submit your realization
At the end of the year, you must report the actual R&D hours realised to the RVO. Make sure you do this before March 31 of the following year does to prevent fines or problems. You can easily arrange this via the announcement of realization on the RVO website.
Tips for applying for WBSO
Good time registration is essential for WBSO. But how do you ensure that this process runs smoothly? Here are some practical tips:
- Register daily: Ask employees to keep track of their hours every day. This reduces the chance of missed hours or inaccurate records. The more consistent you are, the easier the final reporting becomes. Register hours at least 10 days after execution.
- Clear description of activities: Make sure that the descriptions of the registered hours are specific. For example, “Research into new algorithms for data analysis” is better than “Software development”. This helps to make it clear that the activities fall under S&O.
- Use a time registration tool: Manually keeping track of hours can be error-prone. Tools like TimeChimp make it easier to record hours accurately, generate reports automatically, and ensure consistency.
- Provide a project structure: Divide your R&D projects into clear phases or parts and keep track of the hours per phase. This provides an overview and helps with approving the subsidy.
Here are some of the common pitfalls:
- Late submission: The RVO does not accept applications submitted after the deadline. Make sure your request is complete and on time.
- Incomplete request: Make sure that all documentation, including accurate time registration, is included. An incomplete request can lead to delays or even rejection.
- Forgotten administration: Once you have applied for the WBSO, you must continue to meet the administrative requirements, even after receiving the grant.
Tips for administration in TimeChimp
If you use a tool such as, you can organize your time registration easily and efficiently. Here are some tips for optimizing your R&D administration in TimeChimp:
- Use labels: Create separate labels for your R&D projects so that you can easily distinguish them from other activities. You can read how to create labels in this help article.
- Export to Excel. Do you want to export your WBSO hours to Excel for easy delivery? Here you can read how to easily exports data from TimeChimp to Excel.
- Reports: With TimeChimp, you can quickly and easily create reports that meet the WBSO requirements. This way, you always have a clear overview of your data and you are well prepared for your request.
- Set budgets. You can also add budgets to WBSO projects, so that you can keep track of budget developments. This saves you time preparing your application.
Conclusion
The WBSO grant offers companies valuable financial support for innovation, but requires careful time registration. Follow these steps to meet the requirements of the RVO and take full advantage of the WBSO scheme:
- Record your daily hours: Make sure your hours per day are accurately recorded.
- Maintain a clear project structure: Provide an overview of your innovation projects, including who does what and how much time is spent on them.
- Use a tool like TimeChimp: With TimeChimp, you can easily keep track of your hours and meet the RVO requirements.
By following these steps, you can submit your WBSO application easily and correctly.
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