WBSO 2026: The complete guide for entrepreneurs (budget, conditions, & tips)

The WBSO is and remains the most important driver for innovation in the Netherlands. For 2026, the cabinet has good news: the budget has been increased and the scheme has been expanded. But the WBSO is not just a “free money” counter; the application requires precision.

In this article, we dive into the WBSO. We look at the changes in the 2026 Tax Plan, the new numbers, and the pitfalls that many entrepreneurs fall for.

Whether you're a fintech startup or a manufacturing company, here's what you need to know to get the most out of 2026.

1. The hard numbers: What has changed?

Let's start with the most important news. The government has acknowledged that innovation is becoming more expensive and that companies need more support.

The Budget: €1.817 Billion

A total budget of €1,817 million has been made available for 2026. This is an increase compared to 2025. This is a strong signal from the government. The WBSO is a budget-related arrangement. If the budget were to “run out”, percentages can be adjusted downwards. This increase gives the scheme more certainty.

The most important change for SMEs are the new thresholds. The limit of the first bracket (where you receive the high subsidy rate) has been increased from €380,000 (2025) to €391,020 (2026). So you can apply the high rate (32% or 50%) to a larger part of your wage costs.

The rates at a glance

For the Self-Employed (ZZP): Are you “self-employed without staff” but do you invest at least 500 hours a year in R&D?

• Fixed deduction: €15,979 fixed for 2026.
• Starter supplement: €7,996 extra.
• Total starter benefit: A deduction of almost €24,000. At a tax rate of ~ 37-49%, this will net you thousands of euros.

2. Calculation examples: What does it yield?

To show the impact of the increase, we calculate two scenarios.

Scenario A: The Tech Startup (Starter)

Situation: A software company (2 years old) with 5 developers.

• Total R&D labour costs: €450,000.
• Status: Starter.

The calculation:

1. Tranche 1: 50% over €391,020 = €195.510
2. Tranche 2: 16% over €58,980 (remainder) = €9,436.80
3. Total WBSO benefit: €204,946.80

Impact: In fact, this company can hire 2 to 3 additional developers funded by the government.

Scenario B: The established manufacturing company

Situation: A machine builder with an R&D department.

• Total R&D labour costs: €300,000.
• Status: Not a starter.

The calculation:

1. Phase 1:32% over €300,000 = €96,000
2. Total WBSO benefit: €96,000

3. Is your project “WBSO-worthy”?

Many entrepreneurs mistakenly believe that they are not eligible. Or they just think too easily that their project will receive this benefit. The RVO rigorously tests projects on two criteria:

A. Technical new (for you)

It doesn't have to be world news. It must be new to your company.

• Eligible for the WBSO: You develop a new back-end algorithm to process data 20% faster, and you run into technical bottlenecks (memory leaks, server load, etc.).
• Not eligible for the WBSO: You implement a CRM package and add some intelligence using low-code AI tools.

B. Technical bottlenecks & solutions

You must be able to show that you encounter problems that you don't “just google”.

• Software: It's about algorithms, architectures, data models. Not about HTML/CSS or design.
• Physical: It's about material behavior, structures, tolerances. Not about “it looks nice”.

4. The procedure & deadlines

The WBSO works with time slots. You always ask beforehand on.

• Application period: Your application must be received no later than the day before the start month.
  • Starting on April 1, 2026? Submit an application by March 31, 2026
  • January exception: For starting on 1 January, the deadline is always December 20 of the previous year.
• Minimum application: You must apply for a minimum of 3 calendar months.
• Number of applications: You can submit a maximum of 4 applications per year. Many companies do 2 or 3 tranches to stay flexible.

Note: Will you be awarded the subsidy? Congratulations. But you're not there yet. At the end of the year (no later than March 31 of the following year), you must report the realization: how many hours do you have veritable created?

• Hours worked < Hours Requested? You must pay back (or settle).
• Hours worked > Requested hours? Unfortunately, you will not get more than awarded. So estimate generously (but realistically).

5. Common mistakes to avoid in 2026

Analyses of rejected applications often show the same patterns:

1. Written too commercially: “We're building an app that will conquer the market.” RVO wants to read: “We are developing a caching mechanism that reduces latency below 50ms.”
2. No time administration: Yes must keep track of the hours per day, per person, per project. No administration = penalty + reimbursement (up to 5 years ago!).
3. Forgot to report: Did you not provide your employees' social security numbers in time? Then you can't count them.

Conclusion: WBSO is the basis of your funding

With the increase of the first bracket to €391,020, the WBSO will be more attractive than ever in 2026. It is the foundation on which you can stack other subsidies (such as MIT or innovation credit).

Does this sound like a lot of administrative hassle? That's not necessary. It starts with knowing whether you have a chance.

Check whether your projects qualify for the WBSO within 2 minutes, without having to plow through the RVO manuals. Do a quick scan for free. Within a few minutes, based on your company profile, you will see which grants are most suitable.