Who is the WBSO 2026 for?

The WBSO is intended for any entrepreneur in the Netherlands who develops new software, products or production processes themselves, or conducts technical-scientific research within the EU. This applies to self-employed individuals without staff and to SMEs and large companies with employees. Public knowledge institutions are not eligible.

How much can you receive in 2026?

Companies with staff

• 36% over the first €391,020 of R&D base
• 50% for starters on the first bracket
• 16% on the R&D base above €391,020
• Flat-rate option: €10 per R&D hour up to 1,800 hours, €4 per hour beyond

Self-employed without staff

• Fixed R&D deduction: €15,979
• Additional starter deduction: €7,996 (max 3 years within the first 5)
• Minimum 500 R&D hours per calendar year

When can you apply for WBSO?

Companies with staff can submit a new application every month. To use WBSO from January 1, 2026, the application had to be submitted by December 20, 2025. For an additional Q4 application the deadline is September 30, 2026. Maximum 4 applications per calendar year.

Eligibility requirements

• The work is technically new for your company
• You expect concrete technical problems that you must solve yourself
• You follow a structured approach with multiple project phases
• The project takes place within the EU (the UK is no longer included)
• The developed product or process is physical and tangible (software also qualifies)

What costs do not qualify?

• Hired labour (interns, temporary workers, freelancers)
• Outsourced research
• R&D work performed before the application
• Activities outside the EU

How do you apply for WBSO?

Digitally via Mijn RVO using eHerkenning level 3. You describe the project, the technical novelty, expected problems and proposed solutions. After the calendar year ends you submit a realisation notification stating the actual R&D hours.

Combining WBSO with other subsidies

WBSO stacks well with other Dutch and EU schemes. For SME collaboration projects, combine WBSO with MIT R&D. For pilot and demonstration projects, look at DEI+. For early-stage R&D, see EKOO. For deep-tech with international scaling ambition, check the EIC Accelerator.

How Subsidies.io can help

With Subsidies.io you can check in minutes whether your project qualifies for the WBSO and which other Dutch or EU schemes you can stack. Based on a short questionnaire you receive an initial assessment plus relevant follow-up subsidies. If the match is strong, we connect you to a specialised advisor in our network experienced in WBSO applications. No cure, no pay.

Next step

Want to know if WBSO 2026 is a serious opportunity for your R&D? Run the free subsidy scan.