WBSO 2027: rates, hourly amount, deadlines and changes

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WBSO 2027 at a glance

Status as at 21 September 2026

The rates and first-bracket threshold have been announced. The increase in the fixed hourly amount is included in the Fiscale verzamelwet 2027 bill. The measures will only become final once the parliamentary process has been completed. The S&O deduction amounts for self-employed professionals have not yet been published as final 2027 amounts.

The fixed hourly amount and WBSO starting-company status are two different concepts. The proposed €33 hourly amount applies to companies without a calculated historical S&O hourly wage. The 50% starting-company rate applies only if the company separately meets the WBSO conditions for starting companies.
Calculate WBSO 2027

What changes in WBSO in 2027?

According to the current announcements, the structure of WBSO remains largely unchanged. Employers can offset part of their S&O wage costs and certain costs and expenditures through a payroll tax reduction. A separate S&O deduction remains available for self-employed professionals, but the final amounts have not yet been officially published.

• 36% over the first €391,020 of the S&O base;
• 50% over the first €391,020 for companies that qualify as starting companies under the WBSO rules;
• 16% over the part of the S&O base above €391,020;
• a proposed fixed S&O hourly amount of €33 where no calculated historical hourly wage is available.

Legal precision: the increase from €29 to €33 is included in the Fiscale verzamelwet 2027 bill. The annual rates and bracket threshold were also announced around Budget Day. We therefore present the 2027 figures on this page as announced or proposed, not as irrevocably final law.

Fixed WBSO hourly amount rises to €33

Where RVO cannot determine a calculated historical S&O hourly wage for a company, the fixed S&O hourly amount is used. This may apply, for example, to a first WBSO application. The proposed amount increases from €29 to €33 per S&O hour from 2027.

Example: 1,000 S&O hours

With 1,000 S&O hours, the calculated S&O wage sum increases solely because of this hourly-rate change by 1,000 × €4 = €4,000. As long as the total base remains within the first bracket, the difference at 36% is up to €1,440. For a company that also qualifies as a WBSO starting company, the difference at 50% can be up to €2,000.

This example is not a guarantee or a complete WBSO calculation. Costs, expenditures, a calculated historical hourly wage, the total base and the available payroll tax can affect the final benefit.
Read about the S&O hourly wage

WBSO rates 2027

First bracket: 36%

A payroll tax reduction of 36% over the first €391,020 of the S&O base has been announced.

WBSO starting companies: 50%

Companies that qualify as starting companies under the statutory WBSO rules can apply the announced 50% rate in the first bracket. This starting-company status is separate from whether the fixed S&O hourly amount is used.

Second bracket: 16%

A rate of 16% has been announced for the part of the base above €391,020. There is no absolute maximum on the calculated WBSO benefit; for employers, the amount offset in a tax period cannot exceed the available payroll tax.

When should you apply for WBSO 2027?

If you want to apply WBSO from 1 January 2027, start the technical scoping and estimation of hours in good time. WBSO cannot be applied for retrospectively.

• Employer / payroll tax withholding agent: for a start on 1 January 2027, submit no later than 20 December 2026.
• Self-employed professional without staff: for a start on 1 January 2027, submit no later than 1 January 2027.
• Applications later in the year remain possible, but the application must be submitted before the desired starting period.

The precise application period depends on your situation. Always check the current filing rules and allow time for the technical intake and project description.
All WBSO deadlines

What qualifies for WBSO in 2027?

WBSO is intended for your own technical research and technical development. A project is not automatically S&O merely because it is commercially innovative. Development projects must centre on technical bottlenecks, your own technical work and technically uncertain solution directions.

• development of technically new physical products;
• development of technically new production processes;
• development of technically new software;
• technical-scientific research into a technical phenomenon;
• development and testing of prototypes;
• new technical solutions for existing products or processes.

View WBSO project examples

WBSO for software and AI in 2027

Software development can qualify for WBSO where the company itself develops technically new software and solves software-engineering bottlenecks. The use of AI, machine learning or an existing model is not, in itself, a WBSO criterion.

• which software-engineering problem must be solved;
• why available technology or standard components are insufficient;
• which technically new software is implemented in a formal programming language;
• which solution directions the developers themselves investigate;
• how technical uncertainty is investigated through prototypes, tests or benchmarks.

Do not present the following as final 2027 changes: broader AI rules, expanded prototype rules and administrative simplifications are being discussed or investigated, but those discussions alone do not make them applicable WBSO law for 2027. Any legislative changes will only be incorporated into this page after official publication.
WBSO for software

Costs and expenditures within WBSO

In addition to S&O wages, certain costs and expenditures can be included in the base. With the first application of the calendar year, you choose either the costs-and-expenditures allowance or actual costs and expenditures; that choice then applies for the full year.

• expected number of S&O hours;
• material and prototype costs;
• new business assets for S&O;
• directly qualifying testing and development costs;
• project size and timing.

The costs-and-expenditures allowance of €10 per S&O hour up to and including 1,800 hours and €4 per hour above that is added to the S&O base; it is not itself the subsidy amount.
Compare costs and expenditures

WBSO 2026 versus WBSO 2027

The announced rates and bracket threshold remain the same; the concrete difference is the proposed fixed hourly amount. This table compares the two years side by side.

View the WBSO 2026 archive

Are all 2027 changes already final?

No. The increase in the fixed S&O hourly amount is proposed in the Fiscale verzamelwet 2027. The announced annual WBSO parameters must also complete the parliamentary and formal publication process. Until that process is complete, the amounts on this page remain subject to change.

Klaren updates this page when new information becomes available from RVO, the Ministry of Economic Affairs or the legislator. Always check the current RVO publication before submitting an application.

SOURCES: Fiscale verzamelwet 2027 · RVO WBSO Guide 2026 (application rules)

Have your WBSO 2027 application prepared

A strong WBSO application does not merely describe the end goal. It makes clear where the technical uncertainty lies, why existing solutions are insufficient and which technical work the company itself will perform. Peter Klaren has supported WBSO applications since 2004 and remains involved with additional questions, administration and any RVO audits.

• technical intake and project scoping;
• project description according to RVO assessment criteria;
• estimated hours and choice between the costs-and-expenditures allowance and actual costs;
• submission and response to additional RVO questions;
• alignment with hours registration and project records.

Have your project assessed
View our process

Frequently asked questions about WBSO 2027

How high is WBSO in 2027?

The announced rate is 36% in the first bracket up to €391,020 and 16% above that. For companies that qualify as starting companies under the WBSO rules, 50% has been announced for the first bracket.

What is the WBSO hourly amount in 2027?

It is proposed that the fixed S&O hourly amount be increased from €29 to €33 from 2027. This fixed amount applies when no calculated historical S&O hourly wage is available.

When must I apply for WBSO for 2027?

For a start on 1 January 2027, an employer subject to payroll tax withholding must apply no later than 20 December 2026. A self-employed professional without staff can apply up to and including 1 January 2027 for a 1 January start.

Can I still apply for WBSO during 2027?

Yes. WBSO can be applied for in advance during the calendar year. The start date and filing deadline depend on your situation.

Does €33 per hour apply to every WBSO applicant?

No. Companies for which RVO has established a calculated historical S&O hourly wage use that calculated wage. The fixed amount applies when such a calculated wage is unavailable.

Is WBSO a subsidy?

WBSO is often referred to as an innovation subsidy, but formally it is a tax incentive. Employers apply the awarded payroll tax reduction through their payroll taxes; self-employed professionals may apply a fixed S&O deduction subject to conditions.

SUBSTANTIVELY REVIEWED BY

Peter Klaren

Fiscal economist and WBSO specialist since 2004. Last updated: 21 September 2026.

SOURCES AND SUBSTANTIVE REVIEW

Official Publications — Fiscale verzamelwet 2027 · RVO — WBSO

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

Facts and legislative status: consult the WBSO facts register and amendment register.