31 December 2023 Add expertise tag Add service tag Add country tag
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The coditions for the Research and Development activities deduction

The deduction for Research and Development (R&D) activities can be claimed by every individual who conducts a business in the Netherlands and who meets the hourly criterion.

The individual must have spent at least 500 hours per calendar year on qualifying R&D activities (which are specified in the law).

The deduction for Research and Development activities amounts to € 14,202 for 2023. For qualifying start-ups this amount can be increased with
€ 7,106 for 2023  for the first years.

In case of pregnancy, the hours corresponding with legal maternity leave for employees can in essence be included as working hours for R&D activities.