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Generative AI within the WBSO

More and more software is being developed using generative AI. For IT entrepreneurs, it is important to understand whether — and which parts of — this development can be claimed under the R&D wage cost subsidy WBSO.

Which AI developments qualify for WBSO?

Only development activities where custom code is written to solve anticipated programming-related technical challenges are eligible.

Which AI developments do not qualify for WBSO?

Activities such as:

  • Data collection
  • Data normalization
  • Algorithm modeling (unless the algorithm is developed in-house)
  • Model training
  • Model testing with test data
  • Evaluation
  • Parameter tuning
  • Application of the model

…do not fall under the scope of the WBSO scheme.

Need help?

Contact your advisor at Vectrix or send an email to info@vectrix.nl to learn more about what this means for your application.

News

Tuesday, October 28, 2025
WBSO deadline 2026
The deadline for submitting a WBSO application for the entire year 2026 is December 20, 2025.  Postponement for submitting a complete application is still possible, but this extension must also be requested no later than December 20. All you need for that is a Chamber of Commerce (KvK) number. Missed the deadline?If you don’t make it by December 20, 2025: you can still submit a WBSO application on a rolling basis, no later than the last day of the month. The application will then take effect from the first day of the following month and run until the end of the year. Get in touchContact your advisor at Vectrix or send an email to info@vectrix.nl to submit your WBSO application. Want to learn more about the WBSO?
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Events

Free online 1-1 advice about the WBSO and Innovation box tax credit

Online
Monday, December 2, 2024
Wednesday, December 31, 2025
Free for IT/Tech companies
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