BY PETER KLAREN · REVIEWED 19 SEPTEMBER 2026
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WBSO rates and amounts 2026
What changed in 2026?
Benefit for employers
WBSO for starting companies
WBSO for self-employed professionals
S&O hourly amount and costs-and-expenditures allowance
WBSO deadlines 2026
WBSO 2027
Frequently asked questions
CURRENT DEADLINE
Still want to apply for WBSO for 2026?
Do you still want to use WBSO for October–December 2026? Submit the application no later than 30 September 2026. Short on time? RVO allows you to submit an initial application without a prescribed form and complete it later.
View the WBSO deadlines →
WBSO rates and amounts 2026
The following parameters apply to calendar year 2026. Employers calculate their payroll tax reduction over the S&O base; self-employed professionals use a fixed deduction.
| Parameter | 2026 |
|---|---|
| First bracket | 36% |
| First bracket – starting companies | 50% |
| First-bracket threshold | €391,020 |
| Second bracket | 16% |
| S&O deduction for self-employed professional | €15,979 |
| Additional deduction for starting entrepreneur | €7,996 |
| Fixed S&O hourly amount without historical rate | €29 |
| Cost allowance for first 1,800 hours | €10 per hour |
| Cost allowance above 1,800 hours | €4 per hour |
Source: RVO WBSO Guide 2026. Want to calculate your own benefit? Use the WBSO calculator.
What changed from 2025 to 2026?
The main change in 2026 is the increase in the first-bracket threshold from €380,000 to €391,020. The rates themselves have not changed. The fixed deductions for self-employed professionals have also been indexed.
| Parameter | 2025 | 2026 | Change |
|---|---|---|---|
| First bracket | 36% | 36% | unchanged |
| Starting-company rate | 50% | 50% | unchanged |
| First-bracket threshold | €380,000 | €391,020 | + €11,020 |
| Second bracket | 16% | 16% | unchanged |
| S&O deduction for self-employed professional | €15,738 | €15,979 | + €241 |
| Additional starter deduction | €7,875 | €7,996 | + €121 |
| Cost allowance ≤1,800 hours | €10/hour | €10/hour | unchanged |
| Cost allowance >1,800 hours | €4/hour | €4/hour | unchanged |
How does the WBSO benefit work in 2026?
Employers and private limited companies (BVs)
The benefit consists of a reduction in payroll tax payable. The amount is calculated over the S&O base: S&O wages plus the costs-and-expenditures allowance or approved actual costs and expenditures.
Self-employed professionals
Self-employed professionals do not receive a percentage over a base, but a fixed S&O deduction. For 2026 this is €15,979; qualifying starting self-employed professionals may receive an additional deduction of €7,996.
Example WBSO calculation 2026
A company has an S&O base of €200,000 and does not qualify as a starting company: 36% × €200,000 = €72,000 WBSO payroll tax reduction. At the starting-company rate, this would be 50% × €200,000 = €100,000.
Calculate your own WBSO benefit with the WBSO calculator →
When does the 50% WBSO starting-company rate apply?
The starting-company rate does not automatically apply to every young company. RVO assesses WBSO starting-company status on the basis of the company, any continued activities and the S&O-verklaringen (R&D declarations) in the preceding five calendar years.
A company can qualify as a WBSO starting company for a maximum of three calendar years. In the event of an acquisition, restart or change of legal form, have the history attributed to the company checked.
Have your starting-company status checked
WBSO for self-employed professionals in 2026
For self-employed professionals, the fixed S&O deduction in 2026 is €15,979. A qualifying starting self-employed professional may receive an additional deduction of €7,996, bringing the total deduction to €23,975.
To apply the deduction, you must, among other things, realise at least 500 S&O hours during the calendar year. The fiscal hours criterion of 1,225 business hours also applies to claiming the S&O deduction. The fixed deduction is not a percentage of your hourly rate or profit.
See also the WBSO requirements and how to apply for WBSO.
S&O hourly amount and costs-and-expenditures allowance 2026
Fixed S&O hourly amount: €29
If RVO cannot determine a historical S&O hourly wage, for example for a first application, a fixed S&O hourly amount of €29 applies in 2026. If RVO does have wage data from the relevant reference period, an average S&O hourly wage is determined.
Costs and expenditures: €10 and €4 per hour
This is a different fixed allowance. Under the costs-and-expenditures allowance, €10 per S&O hour is added for the first 1,800 hours and €4 per hour for all hours above that. Instead, an employer subject to payroll tax withholding may choose actual costs and expenditures in the first application of the year. That choice then applies to all applications in the same calendar year.
More detail: 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. This makes 30 September the final regular submission date for a period within 2026. For a start on 1 January 2027, the deadline for employers subject to payroll tax withholding is 20 December 2026.
Self-employed professionals can start a period on the date of submission, although a minimum application period also applies to them. See all situations on the WBSO deadlines page.
WBSO 2027 has now been announced
According to the WBSO parameters announced around Budget Day, the rates and €391,020 threshold remain unchanged. The Fiscale verzamelwet 2027 proposes increasing the fixed S&O hourly amount from €29 to €33. This change is not yet final and is subject to parliamentary approval.
View the announced WBSO changes for 2027 →
Frequently asked questions about WBSO 2026
What is the WBSO rate in 2026?
36% in the first bracket, 50% for starting companies and 16% above the €391,020 threshold.
What is the first WBSO bracket threshold in 2026?
The first-bracket threshold in 2026 is €391,020.
What is the WBSO deduction for self-employed professionals in 2026?
The fixed S&O deduction is €15,979. Qualifying starting self-employed professionals may receive an additional deduction of €7,996.
What is the fixed S&O hourly amount in 2026?
€29 when RVO cannot calculate a historical S&O hourly wage.
Until when can I apply for WBSO in 2026?
For the final application period of 2026, no later than 30 September. For a period starting on 1 January 2027, employers must apply by 20 December 2026.
What changed compared with 2025?
Primarily the increase in the first-bracket threshold from €380,000 to €391,020 and the indexation of the fixed deductions for self-employed professionals.
Calculate your WBSO benefit for 2026
Calculate your benefit immediately or have Peter Klaren assess your project and assumptions.
Go to the WBSO calculator
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SOURCES AND SUBSTANTIVE REVIEW
RVO — WBSO Guide 2026
Reviewed by Peter Klaren, WBSO specialist since 2004. Last substantively updated: 21 September 2026.