3 OCTOBER 2026 · WBSO 2027 · ANNOUNCED
WBSO hourly rate to rise from €29 to €33 in 2027
The fixed R&D hourly rate used for WBSO purposes will rise from €29 to €33 in 2027 — an increase of almost 14%. Companies for which no historical R&D hourly rate can be calculated may therefore receive more WBSO tax relief.
STATUS · 3 OCTOBER 2026
The increase to €33 is included in the 2027 Fiscal Collection Act (Fiscale verzamelwet 2027) and has been announced by RVO. Parliamentary proceedings have not yet been fully completed.
€29 → €33
Fixed R&D hourly rate from 2027
€4
more per S&O hour
13.8%
increase compared to €29
2008
last adjusted in 2008
Who does the €33 WBSO hourly rate apply to?
The €33 rate does not automatically apply to every company applying for WBSO. For employers, RVO generally uses a calculated R&D hourly rate based on payroll data for the relevant reference year. If no calculated historical R&D hourly rate is available, the fixed R&D hourly rate is used.
That is typically the case for companies applying for WBSO for the first time, or for which no R&D activities with an R&D declaration were carried out in the reference year.
The fixed hourly rate should not be confused with the WBSO starter scheme: a company can use the fixed rate without qualifying for the higher starter percentage.
What does €33 mean for your WBSO benefit?
The €4 increase per R&D hour directly increases the calculated R&D wage base. Example based on 1,000 eligible R&D hours and no historical rate:
1,000 R&D hours × €33 (2027) = €33,000 wage base
The R&D wage base increases by €4,000 → at 36%, this could provide up to €1,440 in additional WBSO tax relief (starter rate 50%: €2,000)
These are simplified examples. The final benefit depends on the approved and actual R&D hours, costs and expenses, the applicable percentage, the total R&D wage base and the amount of payroll tax available to offset.
Why is the fixed hourly rate being raised?
The fixed R&D hourly rate of €29 had not been adjusted since 2008. Research by RVO showed that, as wages had risen, the fixed rate had increasingly lagged behind the R&D hourly rates calculated from actual payroll costs. At €33, the rate will better reflect actual wage costs — while remaining below the average calculated R&D hourly rate, thereby reducing any incentive to establish new entities solely to benefit from the fixed rate.
WBSO percentages stay the same in 2027
The rates are 36% on the first €391,020 of the R&D wage base, 50% for qualifying starters and 16% on the amount above €391,020. The first-bracket threshold remains €391,020. See the full overview: WBSO 2027 – percentages, deadlines and changes →
First WBSO application? The €33 rate could be particularly beneficial
Companies without a historical R&D hourly rate, in particular, may see a larger R&D wage base from 2027 than under the current €29 rate. The increase does not change the substantive conditions, though: your activities must still qualify as research and development, with clear technical bottlenecks and your own proposed technical approaches.
Want to start on 1 January 2027?
For companies with staff, the special deadline of 20 December 2026 applies to a start on 1 January 2027. Read more about this deadline → A good WBSO application starts with a clear description of the development, the technical bottlenecks and your own solution directions — not with filling in the form.
Have your WBSO assessed for 2027?
Do you have new technical developments planned for 2027? We assess in advance which projects qualify for the WBSO and how they can best be delineated and described. Discuss your technical development with a WBSO specialist, free of obligation.
Frequently asked questions about the WBSO hourly rate 2027
What is the fixed WBSO hourly rate in 2027?
Does €33 per hour apply to every WBSO applicant?
Is €33 the same as the wage an employee earns?
Does the higher rate only apply to WBSO starters?
How much extra WBSO does the increase to €33 deliver?
CHECKED BY PETER KLAREN · FISCAL ECONOMIST AND WBSO SPECIALIST SINCE 2004
LAST SUBSTANTIVELY UPDATED: 3 OCTOBER 2026
Sources: RVO — WBSO in 2027: announced changes · Dutch House of Representatives — 2027 Fiscal Collection Act (bill 36 938, article IV); parliamentary proceedings not yet completed as of 3 October 2026.