We have a free ticket for EDAY on November 5 at the Kromhouthal in Amsterdam for a number of business contacts. Please contact us if you would like to attend.
During Budget Day 2026, the cabinet announced that the WBSO will remain an important stimulus for innovation in 2027 as well.
If you wish to make use of the WBSO this year, or if you have additional projects and hours that you want to claim for 2026, you can do so until the end of September 2026. The WBSO is an R&D (wage) cost subsidy that is offset against payroll tax. The benefit can amount to tens of thousands to hundreds of thousands of euros. The WBSO also opens the way to the Innovation Box.
An analysis by the FD shows that the Dutch innovation box, a tax scheme that taxes profits from innovation at a lower tax rate, primarily benefits large enterprises.
The scheme starts on June 9, and applications can be submitted until September 16. SMEs that conduct research and development together with other SMEs can apply for the MIT subsidy.
According to the Netherlands Enterprise Agency (RVO), nearly 19,000 companies made use of the WBSO scheme in 2025. A total of €1.5 billion in subsidies was obtained. Approximately 97% of the applicants are SMEs. They received 65.4% of the total subsidy.