21 SEPTEMBER 2026 · ANNOUNCED / PROPOSED
WBSO 2027 parameters processed
36%, 50%, the €391,020 bracket threshold and 16% are included as announced 2027 parameters. The fixed S&O hourly amount of €33 remains designated as a legislative proposal.
WBSO · AMENDMENT REGISTER
WBSO changes and legal status
This register distinguishes between final legislation, announced parameters, legislative proposals and topics that are only being explored. This keeps visible which information already applies and which may still change.
Update policy
Klaren monitors changes against RVO, Official Gazette publications, the Bulletin of Acts and Parliamentary Documents. A measure is only treated as final once its official status justifies that.
21 APRIL 2026 · PARLIAMENTARY PROCESS
Fiscal Miscellaneous Provisions Act 2027
The legislative bill proposes increasing the fixed S&O hourly amount from €29 to €33 as of 2027 where no calculated historical hourly wage is available.
1 JANUARY 2026 · FINAL
WBSO parameters 2026
For 2026, 36% applies in the first bracket, 50% for WBSO starters, a €391,020 threshold and 16% in the second bracket.
SEPTEMBER 2026 · NOT FINAL
AI, prototype and administrative ideas
Broader changes are being discussed or explored. Without definitive legislation or regulations, these are not presented as binding WBSO law for 2027.
What are we still monitoring?
- completion of the Fiscal Miscellaneous Provisions Act 2027;
- definitive publication of the €33 fixed hourly amount;
- the final S&O deduction and starter deduction for self-employed professionals in 2027;
- the RVO WBSO Guide 2027;
- any changes actually introduced for software, AI, prototypes and administration.
Checks are scheduled for December 2026 and 1 January 2027. The relevant WBSO pages will only be updated when primary sources give cause to do so.
Sources and related pages
Fiscal Miscellaneous Provisions Act 2027 · RVO WBSO Guide 2026 · RVO WBSO