The Minister of Economic Affairs has decided to leave the Research and Development Allowance rate for 2015 unchanged, at 60 percent. This “RDA” is an extra tax allowance for other costs and expenses incurred in connection with research and development activities than the wage costs, which come under the Research and Development (Promotion) Act of the Netherlands (Dutch abbreviation: “WBSO”). The RDA rate is subject to annual review.
For further information, consult the article R&D and RDA.