Stability in Dutch Innovation Tax Credit: No Changes to WBSO for 2026
The Hague, Wednesday, 17 September 2025.
The Dutch government confirmed during Prinsjesdag 2025 that the WBSO conditions will remain unchanged for 2026, maintaining a €1.817 billion budget to support innovation.
WBSO: Supporting Dutch Innovation
The WBSO, or the Research and Development Tax Credit, remains a cornerstone of the Dutch government’s strategy to foster innovation. By confirming that there will be no changes to the WBSO conditions for 2026, the government has ensured continuity for companies relying on these incentives to drive R&D projects. This decision was announced during the Prinsjesdag event on 16 September 2025, reinforcing the government’s commitment to stable fiscal policy in support of technological advancement and innovation-driven growth [1][2].
Financial Commitment to Innovation
The budget allocation for the WBSO in 2026 is set at €1.817 billion, mirroring the previous year’s commitment. This consistent financial backing highlights the importance placed on research and development within the national economy. The parameters set in 2025, which proved advantageous for many companies, will continue into 2026, providing a significant boost to both start-ups and established firms looking to innovate [1].
Parameters and Conditions
The WBSO conditions for 2026 will maintain the enhanced parameters introduced in 2025. For instance, the first-tier rate remains at 36% for regular companies and 50% for start-ups. The threshold for the first tier remains at €380,000, and the second-tier rate stays at 16%. These parameters allow companies to deduct substantial portions of their R&D expenditures from their taxable income, thereby reducing operational costs and encouraging more extensive research activities [1][3].
Future Prospects and Evaluations
While the WBSO conditions remain unchanged for 2026, the Dutch government will continue to evaluate the effectiveness of this program. The ongoing assessment aims to optimize the reach and impact of the WBSO, ensuring it aligns with broader economic goals and addresses the needs of various sectors. The stability of the program during this period allows for a comprehensive review without disrupting the current benefits provided to innovators [1][2].