WBSO · FACTS REGISTER
WBSO facts and figures 2026/2027
This facts register brings together the key WBSO amounts, deadlines and definitions in one place. Every figure carries a year and a status, so it is immediately clear what is final and what is still announced or proposed for 2027.
The 2026 figures are based on the RVO WBSO Guide 2026. The 2027 percentages are announced; the increase to €33 is set out in the Fiscal Miscellaneous Provisions Act 2027 (Fiscale verzamelwet 2027) and remains subject to parliamentary approval.
WBSO amounts 2026 — final
| Item | Amount/rate | Status |
|---|---|---|
| First bracket | 36% on up to €391,020 | Final 2026 |
| First bracket WBSO starter | 50% on up to €391,020 | Final 2026 |
| Second bracket | 16% above €391,020 | Final 2026 |
| Fixed S&O hourly amount | €29 per S&O hour | Final 2026 |
| Costs-and-expenditures allowance | €10 per hour up to 1,800 hours; €4 above that | Final 2026 |
| S&O deduction self-employed | €15,979 | Final 2026 |
| Additional S&O deduction starter | €7,996 | Final 2026 |
The fixed S&O hourly amount and the costs-and-expenditures allowance are separate schemes. The hourly amount determines the calculated S&O wage; the allowance adds an amount for costs and expenditures to the base.
Announced WBSO parameters 2027
| Item | 2027 | Status as at 21 September 2026 |
|---|---|---|
| First bracket | 36% up to €391,020 | Announced |
| First bracket WBSO starter | 50% up to €391,020 | Announced |
| Second bracket | 16% above €391,020 | Announced |
| Fixed S&O hourly amount | €33 per S&O hour | Proposed in Fiscal Miscellaneous Provisions Act 2027 |
| S&O deduction self-employed | Not yet definitively published | Open |
The fixed hourly amount of €33 is intended for situations in which no calculated historical S&O hourly wage is available. This is separate from WBSO starter status and the higher 50% starter rate.
Application deadlines
| Situation | Deadline | Explanation |
|---|---|---|
| Employer: starting on 1 January 2027 | By 20 December 2026 at the latest | The application must be submitted before the start period. |
| Self-employed without staff: starting on 1 January 2027 | By 1 January 2027 at the latest | A different application deadline applies to self-employed professionals. |
| Starting later in the year | Apply in advance | WBSO cannot be applied for retrospectively. |
Always check the current RVO rules shortly before submitting. If a deadline falls on a non-working day, it must not be assumed to shift automatically without official confirmation.
Administration and retention periods
| Item | Period | Status |
|---|---|---|
| S&O hours administration | Within 10 working days of the day worked | RVO administrative rule |
| Project records | Within 2 months after each calendar quarter at the latest | RVO administrative rule |
| Retention of WBSO administration | 7 years | Statutory retention obligation |
| Statement of realisation for 2026 | By 31 March 2027 at the latest | Annual deadline |
The hours administration must align with leave and sickness records. Project documents must show which technical activities, bottlenecks, tests and results were actually carried out.
When might a project qualify for WBSO?
- development of technically new physical products;
- development of technically new production processes;
- development of technically new software;
- technical scientific research;
- in-house technical bottlenecks and solution directions;
- activities carried out within the European Union by the applying company.
Commercial novelty, using existing software or standard engineering is not automatically R&D (S&O). The technical uncertainty and the in-house technical development must be evident from the application.
Primary sources and maintenance
This register is based on the RVO WBSO Guide 2026, the current WBSO information from RVO and, for the proposed hourly-amount change, on the Fiscal Miscellaneous Provisions Act 2027.
Content reviewed by Peter Klaren, WBSO specialist since 2004. Changes are recorded in the separate WBSO amendment register.