WBSO
Tax credit on wage costs and other costs and expenses for research and development (R&D). Reduces the payroll tax payable, or income tax for self-employed entrepreneurs. Must be applied for before the R&D period.
- Research and development
- Wage costs
- Costs and expenses
- Max. funding
- Percentage of R&D wage costs
- Max. percentage
- 36%
- SME required
- No
- Consortium required
- No