The governments principle remains that stable fiscal policy is maintained. The Tax Plan 2026 does not include any changes to the WBSO conditions and WBSO parameters. This was announced during Princes Day on September 16, 2025. In 2026, €1.817 million is available for the WBSO. In short: the parameters (rates 1st bracket) and the upper limit of the 1st bracket that were increased in your favor in 2025 will remain in effect.
WBSO Conditions in 2026
For applicants, the same parameters apply in 2026 as in 2025, namely:
- Rate 1st bracket: 36%
- Rate 1st bracket for starters: 50%
- Upper limit 1st bracket: €380,000 R&D base
- Rate 2nd bracket: 16%
At the end of 2025, the Ministry of Economic Affairs will announce which amounts self-employed individuals and start-ups can deduct for Research and Development work (Deduction R&D) in 2026. The WBSO conditions and WBSO parameters will only be final once the Senate has approved them.
Follow-up WBSO Evaluation 2018-2022
In 2026, five action lines will be further pursued and examined. This concerns research target reach and definition of R&D/S&O, objectives and effectiveness of the WBSO, reduction of administrative burdens, increase of flat hourly wage, and termination of the pharmacy letter.
Want to know more about the WBSO?
More information about the WBSO in 2026 and the follow-up of the WBSO evaluation can be found in the letter to Parliament from the Ministry of Economic Affairs dated September 16, 2025.
- Ministry of Economic Affairs
