WBSO Rates 2026: Percentages, Brackets and a Worked Example
Manna Team
What exactly does the WBSO give you in 2026? This overview lists all WBSO rates and parameters for 2026, with a clear worked example. Want to calculate your own benefit right away? Use the free WBSO calculator. And read the complete guide to applying for WBSO if you want to know how to apply.
WBSO parameters 2026 at a glance
| Parameter | 2026 |
|---|---|
| First bracket rate | 36% |
| First bracket rate (starters) | 50% |
| First bracket threshold | €391,020 R&D base |
| Second bracket rate | 16% |
| Sole-trader deduction | €15,979 |
| Additional starter deduction | €7,996 |
| Flat-rate R&D hourly wage | €29 |
How do the two brackets work?
For companies with staff, RVO calculates your benefit over the R&D wage base: your R&D hours times the (average or flat-rate) R&D hourly wage, plus any costs and expenditure.
- On the first €391,020 you receive 36% back (or 50% as a starter).
- On the part above €391,020 you receive 16% back.
You offset the benefit through a reduction on the payroll tax you owe.
Worked example (company with staff)
Suppose you have 3 developers who together log 4,000 R&D hours, with an average R&D hourly wage of €45.
- R&D base: 4,000 × €45 = €180,000
- This falls entirely within the first bracket (below €391,020).
- Benefit: €180,000 × 36% = €64,800
Are you a starter? Then the benefit is €180,000 × 50% = €90,000.
And for sole traders?
If, as a sole trader, you meet the hours criterion (at least 500 R&D hours per year), you receive a fixed R&D deduction of €15,979 in 2026. Starters get an additional €7,996, so €23,975 in total. This deduction lowers your taxable profit in income tax.
Calculate your own benefit
Every situation is different. Calculate your exact benefit with our WBSO calculator 2026, or read how Manna automates your WBSO application.
Source: RVO, WBSO 2026 parameters. See RVO.nl/wbso for the official amounts.
Read also: