WBSO Calculator 2026: Dutch R&D tax credit
Manna Team
Want to know how much WBSO (Dutch R&D tax credit) your company gets in 2026? This article walks through the full calculation using the official RVO 2026 rates — with three worked examples for employers, startups and self-employed founders. At the end you can run your own numbers in our free WBSO calculator.
What is the WBSO?
The WBSO (Wet Bevordering Speur- en Ontwikkelingswerk) is a Dutch fiscal incentive — administered by RVO — that subsidises R&D work. Companies developing innovative products, processes or software receive a reduction on their payroll tax. Self-employed founders get a fixed deduction against their income tax.
The 2026 WBSO budget is € 1.817 billion, making it the largest fiscal innovation programme in the Netherlands.
Official WBSO rates 2026
| Category | R&D base | 2026 rate |
|---|---|---|
| Employer — first bracket | Up to € 380,000 R&D base | 36% |
| Employer — above bracket | Above € 380,000 | 16% |
| Startup — first bracket | Up to € 380,000 R&D base | 50% (enhanced startup rate) |
| Self-employed — fixed deduction | Min. 500 R&D hours/year | € 15,551 |
| Self-employed — startup | On top of fixed deduction | + € 7,781 |
The R&D base = (R&D hours × average hourly wage) + actual R&D costs and expenses. Most companies elect the flat-rate of € 10/hour instead of tracking actual costs.
How to calculate your WBSO benefit (formula)
Three steps:
- Determine the R&D base: R&D hours × average gross hourly wage (+ optional flat-rate or actual costs).
- Apply the rate: 36% on the first € 380,000, 16% above (50% for qualifying startups).
- Offset against payroll tax: monthly reduction in your loonheffing return.
Worked example 1: Established employer (SaaS company, 5 developers)
Setup: A SaaS company with 5 developers, each spending 1,500 hours/year on R&D, average hourly wage € 45.
- Total R&D hours: 5 × 1,500 = 7,500 hours
- R&D wages: 7,500 × € 45 = € 337,500
- Falls entirely within the first bracket (< € 380,000)
- WBSO benefit: € 337,500 × 36% = € 121,500
→ Offset against payroll tax: ~€ 10,125 less payroll tax per month.
Worked example 2: Startup (within first 5 years, 2 founders)
Setup: A seed-stage startup with 2 founders on payroll, each 1,800 R&D hours, average hourly wage € 50. The company qualifies as a startup (less than 5 years old, less than 3 prior years of WBSO).
- Total R&D hours: 2 × 1,800 = 3,600 hours
- R&D wages: 3,600 × € 50 = € 180,000
- WBSO benefit (startup): € 180,000 × 50% = € 90,000
→ For a 2-person team this is € 7,500/month of additional cashflow — often more than a full month of runway per year.
Worked example 3: Self-employed founder
Setup: A solo founder works full-time on a software product, 1,200 hours/year on R&D.
- Fixed WBSO deduction (≥ 500 hours): € 15,551
- Tax saving at IB rate ~37%: ≈ € 5,754
- Startup variant: € 15,551 + € 7,781 = € 23,332 deduction ≈ € 8,633 tax saving
What qualifies as R&D for the WBSO?
Four eligible categories:
- Development of new or significantly improved products, processes or software
- Technical scientific research (TWO) producing new technical knowledge
- Technical feasibility analysis of own R&D
- Technical research to improve own production processes
What does not qualify: marketing, sales, customer support, standard configuration of existing software, office automation.
Common mistakes
- Reporting too broadly: only true R&D hours count, not meetings or email
- Skipping time tracking: in an RVO audit, awarded WBSO without proof can be clawed back
- Forgetting the realisation report: you must file actual hours by 31 March of the following year
- Mixing wage rates: pick either the € 10 flat rate or actual hourly wage — not both
Calculate your WBSO instantly
Don't want to do the math by hand? Our free WBSO calculator takes 30 seconds:
- No signup or email required
- Works for employers, startups and self-employed
- Based on official RVO 2026 rates
- Instant breakdown including monthly cashflow impact
Next step: automate your WBSO
The full application + administration cycle is automatable. With Manna's WBSO automation, AI generates your project descriptions, syncs your time tracking and monitors RVO deadlines.
See how WBSO automation works →
FAQ
How much WBSO do I get per R&D hour? On average € 12 – € 18 per hour. For a € 45/h wage that's 36% × € 45 = € 16.20 per R&D hour.
Is the WBSO a grant or a tax credit? Technically a fiscal incentive — you don't receive cash, you pay less payroll tax. The cashflow effect is immediate.
Can I combine WBSO with other subsidies? Yes — for example MIT, Innovatiekrediet and MOOI. You cannot count the same hours twice.
What's the deadline for 2026? You can apply for the 2026 calendar year up until 31 August 2026. The 2026 realisation report is due 31 March 2027.
Disclaimer: this article gives an indicative calculation based on published WBSO 2026 rates. Consult RVO.nl for official rules and the latest rates.
Read also: