WBSO Tax Credit Benefit

Entrepreneur without employees

Businesses that are liable for income tax qualify for a fixed deduction if they spend at least 500 hours per calendar year on WBSO. Moreover, newly self-employed persons without employees qualify for an additional deduction. In 2025, the WBSO tax credit for self-employed persons is €15,738 and the supplementary WBSO tax credit for starters is €7,875. At the end of 2025, the Ministry of Economic Affairs (EZ) will announce the amounts for the WBSO deduction in 2026.

Company with employees

The benefit calculation for businesses that are liable for Corporation tax is based on:

• the hours spent on WBSO activities, to be reported in the application;
• the WBSO hourly wage, calculated on the basis of the citizen service numbers of WBSO employees from 2 years ago or a fixed hourly wage of €29;
• costs and expenditures associated with the WBSO project. Each calendar year, you choose between a fixed amount or on the basis of the actual costs and expenditures. The fixed amount for costs and expenditures is:
• €10 per hour spent on WBSO for the first 1,800 hours;
• €4 per hour spent on WBSO for all WBSO hours exceeding 1,800.

Benefit percentages and amounts

The amount of wage tax and national insurance contributions you have to pay will be lower (WBSO tax benefit). You calculate the amount as follows: ((WBSO hours x WBSO hourly wage) + (fixed amount or estimated costs and expenditures)) x first or second tax bracket percentage.

Below you find the benefit percentages and amounts for the WBSO. The WBSO conditions in 2026 will be the same as in 2025. The WBSO parameters are to your benefit changed in 2025. 

The innovation box

If you generate a profit from innovation activities, you can use of the innovation box. With the innovation box, you can reduce your liability in respect of corporation tax on profits from innovation activities. In that case, an effective tax rate of 9% rather than the maximum rate of 25% applies. The innovation box is implemented by the Tax and Customs Administration.

Read more about the innovation box (in Dutch).

Offsetting your financial benefit

After you have received your WBSO declaration, you will be able to offset your financial benefit.
There are two possibilities:

• You are an WBSO withholding agent and receive an WBSO tax benefit;
• You are an WBSO taxpayer and receive an WBSO deduction.

More information?

• Read more about how you can offset your WBSO tax benefit or WBSO deduction in the Handbook WBSO.
• Read more about the WBSO conditions.
• Read more about the WBSO statement.