How WBSO works for self-employed professionals
For businesses with employees, WBSO is applied as a payroll tax rebate. It works differently for self-employed professionals: if your application is approved, you receive a fixed S&O deduction — a fixed amount that you deduct from your profit on your income tax return. In 2026, the benefit is approximately €5,700 to €6,000 in tax savings, or approximately €9,000 with the additional deduction for starters. In the highest tax bracket, the deduction is capped at 37.56%.
HOURS REQUIREMENT
At least 500 S&O hours of your own development work during the calendar year, together with the 1,225-hour criterion for tax purposes.
FIXED S&O DEDUCTION 2026
€15,979 fixed deduction; eligible starters may claim an additional deduction of €7,996.
APPLYING
In advance, for each calendar year, through RVO using eHerkenning. You may also apply later in the year: your S&O period starts on the application date.
Fixed S&O deduction for self-employed professionals: does your work qualify?
WBSO applies to your own technically new development work: new products, production processes, software or technical scientific research. An important restriction applies to self-employed professionals: you must carry out the development work yourself. Work that you outsource entirely does not qualify.
- You are an entrepreneur for income tax purposes and qualify as an S&O taxpayer rather than as an employer with employees.
- You personally resolve a technical problem that is new to your business.
- The work is technical in nature: engineering, software development involving technical bottlenecks, prototypes or experimental research.
- Routine work does not qualify: assembling ready-to-use components or applying standard solutions does not count as R&D.
Unsure whether your hours count? See the WBSO conditions or the conditions for software.
What a €15,979 deduction provides at your tax rate
| TAX RATE | BENEFIT FROM FIXED S&O DEDUCTION 2026 | WITH DEDUCTION FOR STARTERS (€23,975) |
|---|---|---|
| 35.75% (first and second tax brackets in 2026) | ≈ €5,712 | ≈ €8,571 |
| maximum 37.56% (deduction cap for business tax deductions) | ≈ €6,002 | ≈ €9,005 |
Indicative figures; tax credits, your level of profit and other business tax reliefs affect the actual net benefit. Calculate it yourself: WBSO calculator.
How self-employed professionals apply for WBSO
You submit your application to RVO in advance using eHerkenning at level 3. For each project, you describe the technical objective, the bottlenecks and your approach. For self-employed professionals, the S&O period starts on the application date — delaying your application therefore reduces your benefit. Once your application has been approved, you receive an S&O statement specifying the awarded hours.
Step by step: Apply for WBSO.
Record-keeping: record your S&O hours immediately
You must be able to demonstrate which hours are S&O hours: record them by day and by project, and update your time records within 10 working days. Retain your technical notes as well, as they provide evidence that your work was technically new. See time records and the free timesheet template.
Common WBSO mistakes made by self-employed professionals
- Applying too late. Your S&O period does not start until the application date — every month of delay reduces your deductible benefit.
- Counting routine work as R&D. Maintenance, minor modifications and the application of standard solutions do not qualify; only your own technically new development work counts.
- Failing to record hours promptly. Reconstructing your hours retrospectively does not meet RVO’s record-keeping requirements; record them by day and by project, and update your records within 10 working days.
- Outsourcing all the work. Outsourced development work does not qualify for the fixed S&O deduction — you must resolve the technical bottlenecks yourself.
- Underestimating the 500-hour threshold. If you are at risk of falling short, report this promptly: if you complete fewer than 500 hours, you are not entitled to the deduction and you must submit an actual hours notification.
- Discarding technical notes. Without design sketches, measurements and documented considerations, you will have little evidence of technical novelty during an inspection.
See also WBSO conditions and RVO inspections.
Frequently asked questions about WBSO for self-employed professionals
Can a self-employed professional without employees apply for WBSO?+
Yes. Self-employed professionals without employees may qualify through the fixed S&O deduction on their income tax return, provided they complete at least 500 S&O hours per calendar year and meet the other conditions.
What happens if I complete fewer than 500 S&O hours?+
If you complete fewer than 500 S&O hours, you lose the fixed S&O deduction for that year. You must report this to RVO in an actual hours notification by 31 March of the following calendar year. If you complete 500 hours or more, you do not need to submit an actual hours notification as a self-employed professional without employees.
Does software development qualify for WBSO if I am self-employed?+
It may qualify, provided you resolve the technical bottlenecks yourself and the software is technically new to your own business — based on a new information-technology operating principle. Standard websites and the application of existing frameworks do not qualify.
Can I combine WBSO with the deduction for starters?+
Yes. During the first years of your business, you may claim the additional starters’ deduction of €7,996 alongside the fixed S&O deduction of €15,979 in 2026, provided you meet the conditions of the scheme for starters.
How much benefit does the fixed S&O deduction provide in 2026?+
At a tax rate of 35.75%, the benefit is approximately €5,712; at the maximum deduction rate of 37.56%, it is approximately €6,002. With the deduction for starters, bringing the total deduction to €23,975, the benefit may rise to approximately €9,005. Tax credits and your level of profit affect the net benefit.
When should I apply for WBSO?+
In advance: your S&O period starts on the application date. Applying early in the year maximises your benefit; you may still apply later in the year, but your S&O period will not begin until the application date.
Source: RVO – WBSO, Dutch Tax and Customs Administration (fixed S&O deduction 2026). Last reviewed on 6 October 2026.
WRITTEN AND REVIEWED BY