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WBSO 2027: rates, hourly amount, deadlines and changes

The announced WBSO rates and bracket threshold remain unchanged in 2027. The main proposed change is that the fixed S&O hourly amount rises from € 29 to € 33. If you want to start on 1 January, prepare the application in 2026 already.

WBSO 2027 at a glance

The fixed hourly amount and WBSO starter status are two different concepts. The € 33 hourly amount is proposed for companies without a calculated historical S&O hourly wage. The 50% starter rate applies only when the company separately meets the WBSO starter conditions.

What changes in the WBSO in 2027?

According to the current announcements, the WBSO structure 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 continues to exist for self-employed professionals, but the final amounts still have to be officially published.

• 36% on the first € 391,020 of the S&O base;
• 50% on the first € 391,020 for companies that qualify as starters under the WBSO rules;
• 16% on 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 set out in the bill for the Fiscal Miscellaneous Provisions Act 2027. The annual rates and bracket threshold have also been announced around Budget Day. We therefore still present the 2027 figures on this page as announced or proposed, not as irrevocably final.

Fixed WBSO hourly amount rises to €33

When RVO cannot establish a calculated historical S&O hourly wage for a company, the fixed S&O hourly amount is used. This can apply, for example, with a first WBSO application. The proposed amount rises from € 29 to € 33 per S&O hour as of 2027.

Example: 1,000 S&O hours

With 1,000 S&O hours, the calculated S&O wage sum rises through this hourly-amount change alone by 1,000 × € 4 = € 4,000. As long as the total base stays within the first bracket, the difference at 36% is at most € 1,440. For a company that also qualifies as a WBSO starter, the difference at 50% can be at most € 2,000 .

This calculation 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.

WBSO rates 2027

First bracket: 36%

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

WBSO starters: 50%

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

Second bracket: 16%

16% has been announced on the part of the base above € 391,020. There is no absolute maximum for the calculated WBSO benefit; for employers, the offset within a 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 hour estimation in good time. WBSO cannot be applied for retrospectively.

• Employer/withholding agent: for a start on 1 January 2027, submit by 20 December 2026 at the latest.
• Self-employed without staff: for a start on 1 January 2027, submit by 1 January 2027 at the latest.
• Applying later in the year remains possible, but the application must be submitted before the intended start period.

The exact application period depends on your situation. Always check the current submission rules and allow time for the technical intake and project description.

What falls under the WBSO in 2027?

The WBSO is intended for in-house technical research and technical development. A project is not automatically R&D (S&O) because it is commercially innovative. In development projects, technical bottlenecks, in-house technical work and technically uncertain solution directions must be central.

• 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.

WBSO for software and AI in 2027

Software development can fall under the WBSO when the company develops technically new software itself and solves programming bottlenecks. Using AI, machine learning or an existing model is not in itself a WBSO criterion.

• which programming problem has to be solved;
• why available technology or standard components do not suffice;
• which technically new software is being developed in a formal programming language;
• which solution directions the developers investigate themselves;
• how technical uncertainty is explored with prototypes, tests or benchmarks.

Not to be presented as a final 2027 change: broader AI rules, extended prototype rules and administrative simplifications are being discussed or explored, but that discussion alone does not make them binding WBSO law for 2027. Any legislative changes will only be incorporated into this page after official publication.

Costs and expenditures within the WBSO

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

• the expected number of S&O hours;
• material and prototype costs;
• new business assets for R&D (S&O);
• test and development costs that qualify directly;
• the size and timing of the project.

The costs allowance of € 10 per S&O hour up to and including 1,800 hours and € 4 per hour above that is an addition to the S&O base, not directly the grant amount.

WBSO 2026 versus WBSO 2027

The announced rates and bracket threshold remain the same; the concrete difference lies in the proposed fixed hourly amount. This table makes the two years comparable side by side.

Are all changes for 2027 already final?

No. The increase of the fixed S&O hourly amount is proposed in the Fiscal Miscellaneous Provisions Act 2027. The announced annual WBSO parameters must also go through the parliamentary and formal publication steps. Until that process is completed, the amounts on this page remain subject to change.

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

SOURCES: Fiscal Miscellaneous Provisions Act 2027 · RVO WBSO Guide 2026 (application rules)

Have your WBSO 2027 application handled

A strong WBSO application does not only describe the end goal; it makes clear where the technical uncertainty lies, why existing solutions fall short and which in-house technical work is carried out. Peter Klaren has been guiding 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's assessment criteria;
• hour estimation and the choice between the costs allowance or actual costs;
• submission and answering of additional RVO questions;
• alignment with hours and project administration.

Frequently asked questions about WBSO 2027

SOURCES AND SUBSTANTIVE REVIEW

Official Gazette — Fiscal Miscellaneous Provisions Act 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 the amendment register.