WBSO 2027: tax benefit for R&D in the Netherlands

Who is the WBSO 2027 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 2027?

The rates and the first-bracket limit for 2027 are the same as in 2026. The flat-rate R&D hourly wage goes up. Note: the WBSO parameters for 2027 are only final once the Dutch Senate (Eerste Kamer) has approved them.

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 R&D hourly wage: €33 (was €29)
• Flat rate for costs and expenses: €10 per R&D hour up to 1,800 hours, €4 per hour beyond

Self-employed without staff

• The Ministry of Economic Affairs will announce the 2027 R&D deduction and additional starter deduction at the end of 2026. For reference: in 2026 the R&D deduction was €15,979 and the starter deduction €7,996 (max 3 years within the first 5).
• Minimum 500 R&D hours per calendar year

A total of €1,968 million is available for the WBSO in 2027.

What changes in 2027

• The flat-rate R&D hourly wage rises from €29 to €33.
• The pharmacy letter (farmaciebrief) is abolished.
• A clearer line for prototypes is coming; details are in the WBSO Handbook 2027.
• If a WBSO advisor asks substantive questions, you can request one extension. RVO no longer sends reminders.
• The coalition agreement announces a broadening of the WBSO for AI and software. Details still have to be worked out.

When can you apply for WBSO?

Companies with staff can submit a new application every month. To use WBSO from January 1, 2027, your application must be submitted by December 20, 2026. For an additional application for the last quarter of 2027 the deadline is September 30, 2027. 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 2027 is a serious opportunity for your R&D? Run the free subsidy scan.