Applying for WBSO in 2026: The Complete Guide (Free & DIY)
The WBSO (Wet Bevordering Speur- en Ontwikkelingswerk) is the Netherlands' largest innovation incentive. Every year around 20,000 companies reduce their costs through the WBSO. This guide explains exactly how to apply for WBSO in 2026 — from the conditions and eHerkenning to the rates, deadlines and realisation report. You can submit the application yourself for free via mijn.rvo.nl, or automate the entire process with Manna.
In short: you apply for WBSO before the R&D work starts, via mijn.rvo.nl with eHerkenning. RVO usually decides within three months. Want to know your benefit first? Use the free WBSO calculator. Not sure if you qualify? Take the free WBSO check.
What is the WBSO?
The WBSO is a tax incentive that reimburses part of your wage costs for research and development (R&D) through a reduction on payroll tax — or, for sole traders, a fixed deduction in income tax. The scheme is administered by the Netherlands Enterprise Agency (RVO).
You qualify if you develop:
- new software, a tangible product or a production process, or
- carry out technical-scientific research.
The project must be technically new to your own company, you approach it in a planned way, and the R&D takes place within the European Union.
WBSO rates and parameters 2026
The following parameters apply for 2026:
| 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 |
For a company with staff, you receive 36% back on the first €391,020 of R&D wage costs (50% as a starter), and 16% on the remainder. Calculate your exact benefit with the WBSO calculator 2026.
Step by step: how to apply for WBSO
Step 1 — Get access to mijn.rvo.nl
You submit the application via the mijn.rvo.nl portal. For this you need:
- eHerkenning level eH3 with authorisation for RVO services (for legal entities), or
- DigiD (sole traders can log in with this too).
No eHerkenning yet? Request it from an approved supplier. Expect a lead time of 1 to 2 weeks and a cost of roughly €25 to €50 per year. Stuck logging in? See our mijn.rvo.nl login guide.
Step 2 — Define your R&D projects
Select the projects that meet the WBSO criteria. For each project, answer four questions:
- What will you develop or research?
- Why is this technically new for your company?
- Which technical problems do you expect?
- How do you intend to solve them?
These are exactly the questions you answer in the application form. See a strong example in our article on the WBSO application example.
Step 3 — Estimate hours and costs
Estimate the R&D hours per project. Companies with staff can also choose between the flat rate or actual costs and expenditure. If you did not use the WBSO two years ago, the flat-rate R&D hourly wage of €29 applies.
Step 4 — Complete the application
Log in to mijn.rvo.nl and fill in the form with your company details, project descriptions and estimated hours. According to RVO this takes 1 to 4 hours when it is clear what you want to develop. A field-by-field walkthrough is in our guide to the WBSO application form via RVO.
Step 5 — Submit on time
You apply for WBSO before the R&D work begins — retroactive applications are not possible. The exact deadlines differ for sole traders and companies with staff, so always check the current RVO WBSO calendar. The full timeline is also in our WBSO application step-by-step 2026.
Step 6 — Receive your S&O declaration
RVO assesses your application and, on approval, sends an S&O declaration with the granted hours and your tax benefit. Expect a lead time of about three months. Approved? Read WBSO approved — what's next?.
Step 7 — Keep your hour administration
After approval, record the R&D hours spent per person, per project, per day. Also keep documents (reports, drawings, research results) that demonstrate progress. See our guide on WBSO time tracking for the requirements and an example.
Step 8 — Report your realisation
After the calendar year ends, report the hours actually spent (and any costs and expenditure) to RVO. Sole traders who logged more than 500 R&D hours are exempt from this report.
Apply yourself or automate?
You can apply for the WBSO for free yourself via RVO. Yet many entrepreneurs leave money on the table through incomplete substantiation, missed deadlines or cumbersome time tracking. Manna automates the entire application — from project description to time tracking and the realisation report — so you submit a complete, well-substantiated application in about 90 minutes.
- See how WBSO automation with Manna works
- Compare Manna with other WBSO tools
- Calculate your WBSO benefit 2026
Frequently asked questions about applying for WBSO
How often per year can I apply for WBSO?
Companies with staff can apply several times per year, as long as the application periods do not overlap. A period covers a minimum of 3 and a maximum of 12 consecutive months. Sole traders apply at a fixed moment. Check the RVO WBSO calendar for the current windows.
How much does it cost to apply for WBSO?
Applying yourself via mijn.rvo.nl is free. You do need eHerkenning level eH3 (± €25 to €50 per year). An adviser or automation tool may involve extra costs.
Can I apply for WBSO retroactively?
No. You apply for WBSO only for future research and development work. You cannot submit an application for work already carried out.
Do I need an adviser?
No, an adviser is not mandatory. You can submit the application yourself. To save time and improve the odds of a complete, correct application, you can automate the process with Manna.
Ready to start? Calculate your benefit first or let Manna automate your WBSO application.