WBSO 2026: rates, the €391,020 threshold and what it actually saves you

Key Takeaways: At €1.817 billion the WBSO is the largest innovation subsidy in the Netherlands, and for 2026 the rules became more favourable: the threshold rises to €391,020 and the budget grew by 8%. The benefit is 36% of your R&D wage costs (50% for start-ups) over the first bracket, 16% above it. Self-employed professionals get a fixed deduction of €15,979. This article gives the correct 2026 figures, two worked examples and the persistent errors you should ignore.

The WBSO rates for 2026

For employers the WBSO works via payroll tax: you remit less wage tax to the Tax Authority. For the self-employed it works as a fixed deduction on profit in the income tax return.

What changes in 2026?

The key change: the threshold rose from €380,000 (2025) to €391,020. That means you offset a larger share of your R&D wage costs at the high rate (36% or 50%) before hitting the 16% bracket. The total budget also grew by around 8%, keeping the chance of a full award high, the WBSO has no lottery or tender, so every well-substantiated application is honoured.

Worked example 1: established employer

A software company has 4 developers generating €320,000 in R&D wage costs (new ML modules, data pipelines, AI integrations). That stays under the threshold, so it all falls in the first bracket:

€320,000 × 36% = €115,200 benefit on payroll tax due.

Worked example 2: start-up

A start-up (younger than 5 years, meeting the start-up conditions) generates €120,000 in R&D wage costs:

€120,000 × 50% = €60,000 benefit.

Note: the start-up rate is 50%, not 40%, a common error in older articles. At €120,000 that gives €60,000, not €48,000.

What counts as R&D, and what doesn't

The WBSO compensates technically new development work. For SMEs that typically includes:

• New software architecture or modules
• Training, evaluating and deploying machine learning models
• Data pipeline and ETL engineering on new data
• AI integrations (LLM APIs, custom prompts, agent workflows)
• Algorithms for optimisation, prediction or classification

Not WBSO-eligible: standard website building, bug fixes, configuring existing SaaS, content management and routine maintenance. More examples on our WBSO page and in the application step-by-step.

Three errors floating around online

1. "Threshold €350,000 or €380,000." Outdated, for 2026 it's €391,020.
2. "Start-ups get 40%." Incorrect, it's 50%.
3. "Self-employed get €43 per R&D hour." This rate doesn't exist. The self-employed get the fixed R&D deduction of €15,979 (provided at least 500 R&D hours per year).

When to apply?

You apply for WBSO before starting the work, retroactive claims aren't possible. Employers may apply up to 4 times a year, each time by the last day of the month before the desired start month. For a 1 January start the deadline is 20 December. The self-employed can apply continuously and without a maximum.

Combining with other schemes

The WBSO stacks well: use it for your development hours and combine it with an MIT scheme for a specific innovation project or a SLIM grant for training. See the full subsidy calendar 2026-2027 to align the opening moments.

Have your WBSO benefit calculated

Want to know what your R&D hours are worth and how to write the project description so RVO honours it? Book a free check, we calculate your benefit and set up the application.

Frequently asked questions

What is the WBSO threshold in 2026?

€391,020. The first bracket (up to this amount) gives a 36% benefit, 50% for start-ups. Above €391,020 the rate is 16%. The threshold was raised from €380,000 for 2026.

How much WBSO does a self-employed professional get in 2026?

Self-employed professionals with at least 500 R&D hours get a fixed R&D deduction of €15,979 on profit, plus €7,996 extra for start-ups. There is no WBSO hourly rate of €43. That is a misconception.

How often can I apply for WBSO?

Employers may apply up to 4 times a year, each time before the R&D period starts (by the last day of the preceding month; for a 1 January start by 20 December). The self-employed have no maximum.