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Written by:
Marcel Frazer


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

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