Important Update: Increase in the First Bracket of the WBSO Subsidy for 2025

An unexpected but welcome change for companies utilizing the WBSO (Wet Bevordering Speur- en Ontwikkelingswerk) subsidy: the budget for the WBSO will increase by €100 million in 2025. This results in a direct adjustment to the first bracket of the R&D tax credit. Here are the main changes and what they mean for businesses.

What exactly is changing for 2025?

1. Increase in the maximum amount for the first bracket: The threshold for which a higher percentage applies will be raised from €350,000 to €380,000.

2. Higher percentage for the first bracket: The rate for the first bracket will increase from 32% to 36%.

3. Increase for start-ups: The rate for start-ups will increase from 40% to 50% for the first bracket.

Overview of the new thresholds for 2025:

First bracket:

• Maximum amount: €380,000

• Rate for regular companies: 36% (previously 32%)

• Rate for start-ups: 50% (previously 40%)

Second bracket:

• Remains unchanged at a rate of 16% for amounts above the first bracket.

What does this mean for start-ups and small businesses?

These changes are primarily aimed at supporting start-ups and smaller companies, allowing them to benefit from higher deduction rates. This will boost their innovative capabilities and provide greater financial flexibility, freeing up more resources for R&D and other growth-focused activities.

Structural measure with a caveat

While this increase is intended as a structural measure, it comes with a note of caution. An ongoing evaluation of the WBSO is currently in place. If it is found that the additional €100 million can be used more effectively, this could be reconsidered in the 2026 Tax Plan.