Starter (WBSO)

Definition

Within the WBSO, a starter is a company that has received an S&O declaration at most twice in the preceding five years. This status is separate from the usual definition of a starting company used by, for example, the Chamber of Commerce or the Tax Administration, and is defined specifically for the WBSO. The significance of starter status lies in the rate: in the first bracket of the R&D base, starters receive an increased rate of 50% in 2026, compared with 36% for other applicants. Above the threshold of the first bracket (€391,020), the same 16% rate applies to everyone, so the starter benefit is limited to the first part of the base. Once a company receives its third S&O declaration within five years, starter status lapses and the regular rate applies. Starter status is intended to give young, innovative companies — often with limited cash flow — a larger tax benefit at the stage when they first invest in R&D.

Frequently asked questions

When do you qualify as a starter within the WBSO?

You qualify as a starter within the WBSO if your company has received an S&O declaration at most twice in the preceding five years.

What is the benefit of WBSO starter status?

Starters receive an increased rate of 50% in 2026 in the first bracket of the R&D base, compared with 36% for other applicants.

How long do you keep starter status within the WBSO?

Once your company receives its third S&O declaration within five years, starter status lapses and the regular rate applies.