WBSO Budget for 2026 Announced
On Prinsjesdag 2025 (Budget Day), the Dutch cabinet announced the WBSO budget for 2026. With a total budget of €1.817 million, the WBSO remains the Netherlands' largest fiscal innovation incentive. In this article, we discuss what this means for your company.
The WBSO Budget for 2026
The WBSO budget for 2026 has been set at €1.817 million. This is an increase compared to previous years, demonstrating the government's continued investment in innovation.
The Rates for 2026
The WBSO parameters for 2026 are as follows:
- First bracket (up to €391,020): 36% payroll tax reduction (50% for starters)
- Second bracket (above €391,020): 16% payroll tax reduction
- Self-employed deduction: €15,979 additional deduction
- Starter bonus: €7,996 additional deduction for starting self-employed entrepreneurs
What Does This Mean in Practice?
For an average SME with 5 R&D employees, the WBSO benefit can amount to over €100,000 per year. For larger organizations with significant R&D departments, this benefit can be even greater.
Key Changes and Considerations
The core WBSO parameters remain largely unchanged for 2026 compared to 2025. This provides stability and predictability for companies planning their innovation budgets.
The Key WBSO Requirements Remain:
- Technically new: Your project must be technically new for your company
- Technical uncertainties: There must be genuine technical risks and uncertainties
- Systematic approach: You follow a structured methodology
- Documentation: You track R&D hours and project progress
Applying for 2026
WBSO applications for 2026 can be submitted to the Netherlands Enterprise Agency (RVO). You can apply for three periods per year. It's important to submit your application on time — at least one month before the start of the desired period.
How Manna Can Help
With rising budgets, it's becoming increasingly attractive to apply for the WBSO. Manna makes this process easier than ever:
- Free subsidy scan: Check within minutes if your projects qualify
- AI-powered applications: Save up to 50% on time and costs
- 100% success rate: Every application is reviewed by an expert
Want to calculate how much WBSO benefit you can achieve in 2026? Use our free calculator or contact us.