WBSO R&D tax credit (self-employed / starter)
WBSO (Wet Bevordering Speur- en Ontwikkelingswerk)
Self-employed 2026: S&O deduction EUR 15,979 from taxable profit, plus starter extra EUR 7,996 (2027 amounts to be published end of 2026). Employers: payroll-tax reduction 36% of first EUR 391,020 (50% for starters), 16% above; same rates announced for 2027, hourly forfait rises from EUR 29 to EUR 33. Provided by RVO / Belastingdienst.
Key facts
- Amount
- Self-employed 2026: S&O deduction EUR 15,979 from taxable profit, plus starter extra EUR 7,996 (2027 amounts to be published end of 2026). Employers: payroll-tax reduction 36% of first EUR 391,020 (50% for starters), 16% above; same rates announced for 2027, hourly forfait rises from EUR 29 to EUR 33
- Duration
- Calendar-year periods, renewable
- Type
- Tax credit
- Who receives it
- Founder or team
- Equity
- Equity-free
- Repayable
- No
- Stages
- Prototype, Pre-revenue, Revenue, Incorporated
- Solo founders
- Yes
- Full-time required
- Unclear
- Company required
- No
- University link required
- No
- Application languages
- NL, EN
- Location
- Pays Dutch income/payroll tax; R&D in EU
Who can apply
- New software, products or processes with technical novelty
- Self-employed (no employees) can apply as S&O-belastingplichtige
- Self-employed: at least 500 S&O hours in the calendar year
- Starter status (extra deduction / 50% rate) for max 3 calendar years
- Applies to future R&D only (apply in advance)
- Pays Dutch income or payroll tax
What usually blocks applicants
- Applying after the period started (benefit only from submission date for self-employed)
- Technical novelty not demonstrated
- No Dutch tax liability
- Self-employed with fewer than 500 S&O hours in the year
- Hours administration not kept per project (update within 10 working days)
What the official documents say
- 2026 self-employed: S&O deduction EUR 15,979, plus EUR 7,996 extra for starters (p. 2)
- Self-employed must spend at least 500 hours on S&O in the calendar year (p. 6)
- Employers: 36% on first EUR 391,020 of wage costs (starters 50%), 16% above; starter max 3 years (p. 6)
- Each application covers at least 3 and at most 12 months (p. 11)
- Employers: max 4 applications a year, by the last day of the month before the period starts (p. 13)
- Keep an hours record per project and update it within 10 working days (p. 18)
Deadline and timing
Next deadline: 20 December 2026
2026 applications closed 30 Sep 2026. Apply now for 2027: employers by ~20 Dec 2026 for a 1 Jan 2027 start (2026 pattern; RVO 2027 calendar not yet published), self-employed by 31 Dec 2026 / 1 Jan 2027. Later 2027 applications by the last day of any month, last one 30 Sep 2027.
Frequently asked
How much does WBSO R&D tax credit (self-employed / starter) pay?
Self-employed 2026: S&O deduction EUR 15,979 from taxable profit, plus starter extra EUR 7,996 (2027 amounts to be published end of 2026). Employers: payroll-tax reduction 36% of first EUR 391,020 (50% for starters), 16% above; same rates announced for 2027, hourly forfait rises from EUR 29 to EUR 33
Who can apply for WBSO R&D tax credit (self-employed / starter)?
New software, products or processes with technical novelty Self-employed (no employees) can apply as S&O-belastingplichtige Self-employed: at least 500 S&O hours in the calendar year Starter status (extra deduction / 50% rate) for max 3 calendar years Applies to future R&D only (apply in advance) Pays Dutch income or payroll tax
When is the WBSO R&D tax credit (self-employed / starter) deadline?
2026 applications closed 30 Sep 2026. Apply now for 2027: employers by ~20 Dec 2026 for a 1 Jan 2027 start (2026 pattern; RVO 2027 calendar not yet published), self-employed by 31 Dec 2026 / 1 Jan 2027. Later 2027 applications by the last day of any month, last one 30 Sep 2027.
Where do I apply for WBSO R&D tax credit (self-employed / starter)?
On the official page: https://www.rvo.nl/subsidies-financiering/wbso. Applications are accepted in NL, EN.
Do I have to pay back WBSO R&D tax credit (self-employed / starter) or give up equity?
No, it does not have to be paid back. It takes no equity.
Can solo founders apply for WBSO R&D tax credit (self-employed / starter)?
Yes, solo founders can apply.
Sources and verification
Checked on 8 October 2026. Most facts read from the official source; some details need confirmation. This page is orientation, not an eligibility decision.
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