3 OCTOBER 2026 · VERIFIED AND UP TO DATE

WBSO news & updates

The key changes, deadlines and developments affecting the WBSO — explained in practical terms for innovative companies: what is changing, and what does it mean for your WBSO application?

LAST UPDATED: 3 OCTOBER 2026 · SOURCE: RVO

Latest WBSO news

WBSO 2027 · 3 OCTOBER 2026

Fixed WBSO hourly rate to rise from €29 to €33 in 2027

The fixed R&D hourly rate used for WBSO purposes is set to rise from €29 to €33 in 2027 — the first increase since 2008. The rate applies to companies for which no historical R&D hourly rate can be calculated from earlier R&D work, such as first-time applicants and some recently established businesses. The other main parameters remain unchanged according to the announced plans: 36% in the first bracket, 50% for qualifying starters and 16% on the amount above the first-bracket threshold.

DEADLINE · 3 OCTOBER 2026

Starting your WBSO period on 1 January 2027? Apply by 20 December

Do you employ staff and want your WBSO period to begin on 1 January 2027? Your application must then be submitted to RVO by 20 December 2026 at the latest — earlier than the usual monthly deadline. Do not wait until the end of December: a solid application requires a clear description of the technical bottlenecks, the proposed technical approaches, the R&D activities and the estimated hours. Self-employed applicants without employees are subject to different application deadlines.

AI & SOFTWARE · 3 OCTOBER 2026

WBSO for AI and software: possible expansion announced

The coalition agreement announces an expansion of the WBSO for AI and software. The exact details are not yet fixed: RVO is investigating how the scheme can better align with the digital domain without losing its generic character. Software already qualifies, but only for technically new software solving concrete technical bottlenecks. RVO is also investigating a clearer assessment framework for prototypes; further details are expected in the WBSO Manual 2027, due to be published in November 2026.

Applying for WBSO for 2027?

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ANALYSIS BY PETER KLAREN · WBSO SPECIALIST SINCE 2004

Klaren Subsidieadvies monitors developments announced by RVO and the Dutch government and explains their practical implications: what is changing, and what does that mean for your WBSO application?

Frequently asked questions about WBSO news

What is changing for the WBSO in 2027?

The main change is the fixed R&D hourly rate rising from €29 to €33. The percentages remain unchanged. In addition, changes concerning prototypes and the application procedure have been announced, and an expansion for AI and software is being investigated.

When is the next WBSO deadline?

20 December 2026, for employers with staff who want their WBSO period to start on 1 January 2027. Self-employed applicants without employees are subject to different application deadlines.

Can I still apply for WBSO for 2026?

No. The application window for 2026 has closed. The next opportunity for companies with staff is the application for 2027, due by 20 December 2026 at the latest.

Does software development qualify for WBSO?

Yes, if technically new software is developed and the company itself solves concrete technical bottlenecks. Simply using AI or building new functionality with existing technology does not automatically qualify as R&D. An expansion for AI and software has been announced; the details are still being investigated.

Where can I find the official WBSO information?

At RVO (rvo.nl), the government agency that administers the WBSO on behalf of the Ministry of Economic Affairs. The WBSO Manual and the WBSO calendar list the official deadlines and conditions.