Dutch Government Boosts WBSO Funding to Drive Innovation in 2026
The Hague, Wednesday, 3 December 2025.
The Dutch government has approved a significant increase in the WBSO funding limit to €391,020 for 2026, aiming to enhance innovation support for companies engaged in research and development.
Government’s Strategic Move
On 27 November 2025, the Dutch Parliament’s Lower House adopted the 2026 Tax Plan package, which includes a significant amendment to the WBSO (Research and Development Tax Credit) to enhance innovation funding for the year 2026. This amendment, spearheaded by Ministers Heinen, Van Dijk, and Grinwis, raises the funding limit to €391,020, reflecting a strategic effort to boost research and development activities within the country [1][2].
Rationale and Expected Impact
The increase in the WBSO funding limit is part of a broader strategy to position the Netherlands as a leader in technological innovation. By indexing the funding limit, the government aims to address the growing demand for robust support in the innovation sector. This is expected to provide a competitive edge to Dutch businesses in the global market, thereby fostering sustainable economic growth [2][3].
Broader Context of the 2026 Tax Plan
The WBSO amendment is one of several changes within the 2026 Tax Plan, which also includes adjustments to fuel excise duties and modifications to environmental investment incentives set to take effect in 2029. Additionally, the plan outlines a gradual increase in the age limit for the ‘youngtimer’ vehicle scheme and an extension of reduced EV company car benefit taxation [1][3][4].
Looking Ahead
The comprehensive tax plan package, now awaiting approval from the Senate with a vote scheduled for 16 December 2025, underscores the Dutch government’s commitment to fostering an innovation-friendly environment. The WBSO funding increase is expected to be a catalyst for innovation across various sectors, particularly benefiting technology firms and startups [2][4][5].