Update policy
Klaren checks changes against RVO, Officiële Bekendmakingen, Staatsblad and parliamentary documents. A measure is only classified as final when its official status justifies this.
21 SEPTEMBER 2026 · ANNOUNCED / PROPOSED
WBSO 2027 parameters incorporated
36%, 50%, the first-bracket threshold of €391,020 and 16% have been included as announced 2027 parameters. The fixed S&O hourly amount of €33 remains identified as a legislative proposal.
21 APRIL 2026 · PARLIAMENTARY PROCESS
Fiscale verzamelwet 2027
The bill proposes increasing the fixed S&O hourly amount from €29 to €33 from 2027 where no calculated historical hourly wage is available.
1 JANUARY 2026 · FINAL
WBSO parameters 2026
For 2026, the rates are 36% in the first bracket, 50% for WBSO starting entrepreneurs, a threshold of €391,020 and 16% in the second bracket.
SEPTEMBER 2026 · NOT FINAL
AI, prototype and administrative ideas
Broader changes are being discussed or investigated. Without final legislation or regulations, these are not presented as WBSO law applicable in 2027.
What are we still monitoring?
- completion of the parliamentary process for the Fiscale verzamelwet 2027;
- final publication of the fixed hourly amount of €33;
- the final S&O deduction and additional starting-entrepreneur deduction for self-employed professionals in 2027;
- the RVO WBSO Manual 2027;
- any changes for software, AI, prototypes and administration that are actually introduced.
Checks are scheduled for December 2026 and 1 January 2027. The relevant WBSO pages will only be amended when primary sources provide a reason to do so.
Sources and related pages
Fiscale verzamelwet 2027 · RVO WBSO Manual 2026 · RVO WBSO · WBSO facts and figures · WBSO 2027