The government’s starting point remains that a stable fiscal policy will be pursued. The 2026 Tax Plan does not contain any changes to the WBSO conditions and WBSO parameters. This was announced during Prinsjesdag on 16 September 2025. In 2026, âĴ1,817 million will be available for the WBSO. In short: the parameters (rates for the first bracket) and the upper limit of the first bracket, which were increased in your favour in 2025, will remain in force.
WBSO conditions in 2026
The same parameters will apply to applicants in 2026 as in 2025, namely:
- Rate for the first bracket: 36%
- Rate for the first bracket for start-ups: 50%
- Limit for the first bracket: âĴ380,000 R&D base
- Rate for the second bracket: 16%
At the end of 2025, the Ministry of Economic Affairs will announce the amounts that self-employed persons and start-up entrepreneurs will be allowed to deduct for Research and Development (R&D deduction) in 2026. The WBSO conditions and WBSO parameters will only be final once they have been approved by the Senate.
Follow-up to the 2018-2022 WBSO evaluation
In 2026, five lines of action will be further pursued and investigated. These concern research into target group reach and the definition of R&D/S&O, the objectives and effectiveness of the WBSO, reducing administrative burdens and increasing the flat-rate hourly wage, and terminating the pharmacy letter.
Want to know more about the WBSO?
More information about the WBSO in 2026 and the follow-up to the WBSO evaluation can be found in the letter (in Dutch) to parliament from the Ministry of Economic Affairs dated 16 September 2025.
Commissioned by: Ministry of Economic Affairs