WBSO Netherlands: R&D Tax Credit Rates for 2027

What WBSO is

WBSO (Wet Bevordering Speur- en Ontwikkelingswerk) is the Dutch tax incentive for research and development, run by the Netherlands Enterprise Agency (RVO). It lowers the wage tax a company pays on hours spent on R&D, and companies with staff also get a deduction for other R&D costs and expenses, such as materials. RVO says it helps around 20,000 companies a year.

It is not a competitive grant: if your project qualifies and you apply in time, you get the benefit. That makes it the base layer of almost every Dutch tech startup's funding.

The 2026 and 2027 rates

RVO publishes the same parameters for 2026 and 2027: 36% on the first bracket of R&D costs, 50% for starters, and 16% above the bracket. The first bracket runs up to 391,020 euros of R&D base. RVO notes the parameters are final only once the Senate approves them.

For 2027 the fixed hourly R&D wage rate rises from 29 to 33 euros. Self-employed founders receive a fixed deduction instead (15,979 euros in 2026, plus 7,996 euros extra for starters); the 2027 amounts are published at the end of 2026.

The conditions that matter

You develop new software, a product or a production process yourself, or carry out technical-scientific research. The work happens inside the EU, is planned in phases, and your company pays income tax or wage tax. Most important: you can only apply for future work. WBSO never covers hours already spent.

Timing and how to apply

You apply online with RVO; RVO says a complete application takes one to four hours once the project is clear. For a project starting on 1 January 2027, companies with staff must apply by 20 December 2026, while self-employed founders can apply up to the start date itself. Apply each year before the period it covers, and keep a time registration of R&D hours, because RVO can ask for it.