FINAL PARAMETERS · CALENDAR YEAR 2026

WBSO 2026: rates, amounts and changes

This page sets out the final WBSO rates, amounts and rules for calendar year 2026. The first bracket is 36% up to €391,020, or 50% for starters; above that, 16% applies. For a general explanation of the scheme, see the main WBSO page.

WBSO rates and amounts 2026

The parameters below apply to calendar year 2026. Employers calculate their payroll tax reduction over the S&O base; self-employed professionals work with a fixed deduction.

Source: RVO WBSO Guide 2026. Want to calculate your own benefit? Use the WBSO calculator.

What changed from 2025 to 2026?

The most important change in 2026 is the increase of the first-bracket threshold from €380,000 to €391,020. The rates themselves are unchanged. In addition, the fixed deductions for self-employed professionals have been indexed.

How does the WBSO benefit work in 2026?

Example WBSO calculation 2026

A company has an S&O base of €200,000 and does not qualify as a starter: 36% × €200,000 = €72,000 WBSO payroll tax reduction. At the starter rate this is 50% × €200,000 = €100,000.

Calculate your own WBSO benefit with the WBSO calculator →

When does the 50% WBSO starter rate apply?

The starter rate does not apply automatically to every young company. RVO assesses WBSO starter status on the basis of the company, any continued activities and the R&D declarations in the preceding five calendar years.

A company can be designated a WBSO starter for a maximum of three calendar years. In case of an acquisition, restart or change of legal form, have it checked which history is attributed.

WBSO for self-employed professionals in 2026

For self-employed professionals the fixed S&O deduction in 2026 is €15,979. A starting self-employed professional can, under conditions, receive an additional €7,996 deduction; the total deduction can then be €23,975.

To qualify, among other things you must realise at least 500 S&O hours in the calendar year. To offset the S&O deduction, the fiscal hours criterion of 1,225 business hours also applies. The fixed deduction is not a percentage of your hourly wage or profit.

See also the WBSO requirements and how to apply for WBSO.

S&O hourly amount and costs allowance 2026

Fixed S&O hourly amount: €29

If RVO cannot establish a historical S&O hourly wage, for example with a first application, a fixed S&O hourly amount of €29 applies in 2026. If RVO does have payroll data from the relevant reference period, an average S&O hourly wage is set.

Costs and expenditures: €10 and €4 per hour

This is a separate allowance. Under the costs allowance, €10 per S&O hour is applied to the first 1,800 hours and €4 per hour to all hours above that. Instead, a withholding agent can choose actual costs and expenditures with the first application of the year. That choice applies to all applications in the same calendar year.

In depth: S&O hourly wage and wage costs · WBSO costs and expenditures.

WBSO deadlines 2026

For employers, an application period starts on the first day of the month after submission and lasts at least three months. As a result, 30 September is the final regular submission date for a period in 2026. For a start on 1 January 2027, 20 December 2026 is the latest date for withholding agents.

Self-employed professionals can have a period start on the day of submission, but the minimum application period applies to them as well. View all situations on WBSO deadlines.

WBSO 2027 has now been announced

According to the WBSO parameters announced around Budget Day, the rates and the €391,020 threshold are proposed to remain unchanged. The Fiscal Miscellaneous Provisions Act 2027 (Fiscale verzamelwet 2027) proposes increasing the fixed S&O hourly amount from €29 to €33. This change is not yet final and depends on parliamentary approval.

View the announced WBSO changes for 2027 →

Frequently asked questions about WBSO 2026

SOURCES AND SUBSTANTIVE REVIEW

RVO — WBSO Guide 2026

Reviewed by Peter Klaren, WBSO specialist since 2004. Last substantively updated: 21 September 2026.