WBSO 2026 — rates & how to apply

This is an English summary of a Dutch government scheme. Official communication, forms, and decisions are in Dutch — the full Dutch page is the source of record.

WBSO is the Netherlands' fiscal incentive for research & development (R&D) work. It reduces the wage tax withholding on your R&D staff's payroll — no separate legal entity required.

Amounts

Category	Amount	Notes
First bracket (up to €391,020 R&D wages)	36% credit	Increased from 32% · up to 40% for starters
Above €391,020	16% credit	—
Maximum per company	No cap	Bounded only by actual R&D wage costs
Self-employed (R&D deduction)	€14,628 flat deduction per year	—

Conditions

You perform the R&D work yourself (not contract research for a client)
The work is technically new and carries genuine risk — routine engineering doesn't qualify
You're registered with the Dutch Chamber of Commerce (KVK)
You keep R&D time-tracking records (project + hours + interim results)
Each R&D project needs its own WBSO application (can be filed year-round)

Application process

1. Project description

Describe the R&D project: objective, technical problem, proposed solution direction, planning and risks.

2. Budget R&D hours

Estimate hours per employee per month. Typically 400–800 hours per FTE per year.

3. File via mijn.rvo.nl

At least 1 month before the R&D period starts. Applications can be filed every month.

4. Receive the decision

RVO assesses within 12 weeks. You receive an S&O-verklaring (R&D declaration) with an approved hours budget.

5. Keep R&D records

Log R&D hours per employee per day. Retention period: 7 years.

6. File the year-end statement

Report actual R&D hours after the year ends — due before 31 March of the following year.

⚠️ Common mistakes

Project description too broad, no concrete technical problem → rejection
Hours not logged daily → clawback on audit
Director hours wrongly included (only genuine R&D hours count)
Forgetting the year-end statement → next WBSO application blocked
Outsourcing R&D work to third parties without your own technical direction

Deadlines & opening dates

Applications can be filed every month. Tip: file at least 1 month before your R&D period starts. Year-end statement due before 31 March of the following calendar year.

FAQ

Can I combine WBSO with other grants?

Yes. WBSO is a wage-tax credit — combinable with MIT, EIA, MIA and EU schemes. Watch for overlap: the same hours can't be funded twice.

Does WBSO cover software development?

Yes, if it's technically new and carries risk. Standard web-app building doesn't qualify. New algorithms, machine-learning models, performance breakthroughs, and new data architecture typically do.

What is the starters' surcharge?

Starters (company under 5 years old, and not yet claimed WBSO more than twice) get 40% instead of 36% on the first bracket — an extra €15,640 benefit on €391,020 of R&D wages.

How long does the assessment take?

RVO has a statutory term of 12 weeks. In practice, decisions often arrive within 6–8 weeks.

What if RVO rejects my application?

You can object within 6 weeks of the decision date. A stronger project description and additional technical justification often help. We assist with the objection letter on the Professional+ plan.