The WBSO (Research and Development Promotion) scheme in 2021
The Junior Minister for Economic Affairs and the Environment has publicised the 2021 rates that are to apply to the WBSO (Research and Development Promotion) scheme. The Cabinet has decided on the whole to expand the WBSO budget, by increasing the lower (first-bracket) rate from 32 to 40 percent and the start-up lower bracket rate, from 40 to 50 percent. Neither the higher (second-bracket) rate nor the lower-bracket band as such have been adjusted.
| WBSO scheme | 2021 | 2020 |
| Lower (first-bracket) rate | 40 percent | 32 percent |
| Lower-bracket rate for start-ups | 50 percent | 40 percent |
| Lower-bracket band is capped at | 350,000 euros in R&D costs (wage bill) | 350,000 euros in R&D costs (wage bill) |
| Higher (second bracket) rate | 16 percent | 16 percent |
Dutch version: WBSO in 2021