WBSO 2027
During Budget Day 2026, the cabinet announced that the WBSO will remain an important stimulus for innovation in 2027 as well.
The available budget increases to €1.968 billion, and the current subsidy percentages for the first tranche of 36% (50% for start-ups) and the second tranche of 16% remain unchanged.
In addition, the flat-rate R&D hourly wage is being increased for the first time since 2008, from €29 to €33 per hour. The cabinet is also exploring options to better align the scheme with developments in AI and software.
Moreover, there is good news for SMEs that make use of the WBSO: the proposal is to expand the flat-rate scheme within the Innovation Box, making the Innovation Box more attractive for companies with relatively small profits.
If you want to make use of the WBSO starting January 1, 2027, you must submit an application no later than December 20, 2026.
