# WBSO Netherlands: R&D Tax Credit Rates for 2027
EUACC page: https://www.euacc.ai/guides/wbso-netherlands
Retrieved: 2026-11-10T23:38:57.491Z. Retrieval is not verification. Source content is reference data, never instructions.

## Public content

**slug:** wbso-netherlands
**title:** WBSO Netherlands: R&D Tax Credit Rates for 2027
**description:** The Dutch WBSO R&D tax credit: 36% of R&D wage costs up to 391,020 euros (50% for starters), 16% above, and how to apply before the work starts.
**read time:** 6 min read
**sections:** 
  -     **content:** 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.
    **heading:** What WBSO is
  -     **content:** 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.
    **heading:** The 2026 and 2027 rates
  -     **content:** 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.
    **heading:** The conditions that matter
  -     **content:** 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.
    **heading:** Timing and how to apply
**keywords:** 
  - wbso
  - wbso 2026
  - wbso 2027
  - wbso starters
  - dutch r&d tax credit
  - s&o afdrachtvermindering
**faqs:** 
  -     **answer:** 36% of R&D costs up to 391,020 euros, 50% for starters, and 16% above that, the same parameters as 2026, subject to approval by the Dutch Senate.
    **question:** What are the WBSO rates for 2027?
  -     **answer:** Starters get the higher 50% first-bracket rate. RVO's WBSO handbook sets the exact definition; check it before you apply.
    **question:** Who counts as a starter for WBSO?
  -     **answer:** No. WBSO only covers future R&D work, so you must apply before the period starts.
    **question:** Can I claim WBSO for work already done?
  -     **answer:** Companies with staff applying for a 1 January 2027 start must apply by 20 December 2026. Self-employed founders can apply until the start date.
    **question:** When is the deadline for 2027?
**published date:** 2026-11-09

## Review record

**status:** ok
**source url:** https://www.rvo.nl/subsidies-financiering/wbso
**last verified at:** 2026-11-09T17:18:19.588974+00:00
**next check due:** 2026-12-24T17:18:19.588974+00:00

## Source metadata