WBSO for freelancers: extra deduction for innovation
Written by Ilias Aarrass7 min read · Last reviewed on 
Written by Ilias Aarrass7 min read · Last reviewed on WBSO sounds like something for tech companies with an R&D department, but the scheme exists just as much for freelancers. If you develop technically new software, a new product or a new production process and spend at least 500 hours a year on it, you get a fixed extra deduction of € 15,979. If you are a starter, another € 7,996 comes on top. The one catch: you must apply in advance, not afterwards.
What WBSO means for a freelancer
The WBSO (R&D promotion act) lowers the cost of innovation. For companies with staff it works through payroll tax; for the self-employed through a fixed income tax deduction: the R&D allowance. In 2026 it is € 15,979. The condition is that you spend at least 500 hours on recognised R&D work in the calendar year. More hours do not yield more deduction: it is a fixed amount.
If you were not an entrepreneur in one or more of the five preceding years and used the R&D allowance at most twice in that period, the starter's increase of € 7,996 applies on top. Together that is € 23,975 in deductions.
What counts as R&D work
The core is technical novelty: you personally solve a technical problem whose solution does not yet exist for you. Think of:
- Developing technically new software yourself, such as your own algorithm or architecture, not configuring existing software.
- Developing a physical product or prototype with a technically uncertain outcome.
- Designing a new production process that works technically differently from what exists.
- Technical-scientific research seeking to explain a phenomenon.
What does not qualify
Building a website with existing frameworks, assembling an app from standard components, design, market research, training and maintaining existing software do not count. The question is always: is there a technical problem whose solution is uncertain in advance?
Applying: in advance, by 30 September
You apply for WBSO through the RVO portal before starting the R&D work; hours from before your application period do not count. Because the application period spans at least three months and ends on 31 December, 30 September is the final application date for the current year. In the application you describe the project: which technical problem, why it is new to you, and how you will solve it. If RVO approves, you receive an R&D declaration.
After that, one obligation applies: keep a solid time log of your R&D work. If you ultimately fall short of 500 hours, you report that to RVO by 31 March of the following year and the deduction for that year lapses.
What it concretely delivers
The allowance lowers your taxable profit. What that saves net depends on your rate. An example:
Worked example: starting developer with own product
- R&D hours on own SaaS platform
- 600 hours, declaration in advance
- R&D allowance 2026
- € 15,979
- Starter's increase
- € 7,996
- Tax benefit after SME exemption, 37.56% rate
- around € 7,860
Result: Nearly € 8,000 less tax for work you were doing anyway, simply because you registered it in advance and tracked your hours
Combining with your other deductions
The R&D allowance comes on top of your self-employed deduction, any starter's deduction and the SME profit exemption. Note: besides the 500 R&D hours you must also meet the ordinary 1,225-hour criterion; your R&D hours count towards it. If you also invest in business assets for your development work, investment deduction can be added.
Frequently asked questions
Is WBSO only for IT professionals?
No. A product developer, machine builder, food technologist or installer developing something technically new can also qualify. Software development is simply the most common category among freelancers.
Must my project succeed to keep the deduction?
No. R&D is by definition uncertain; a failed development project also counts. What matters is the hours demonstrably spent on the recognised project, not the outcome.
What if I do not reach the 500 hours?
Then the R&D allowance lapses for that year. You must report this to RVO by 31 March of the following year. There is no penalty if you report properly; you only lose the deduction.
How often can I get the starter's increase?
At most three times within your first five years as an entrepreneur. After that the regular R&D allowance remains available every year you meet the conditions.
How strict is RVO in its assessment?
RVO genuinely tests for technical novelty and regularly asks follow-up questions. Describe concretely which technical problem you solve and why existing solutions fall short. Vague descriptions like 'building an innovative platform' get rejected.
Can I apply multiple times a year?
Yes, you can submit several applications during the year for different periods or projects. For the fixed allowance it makes no difference: reach 500 hours across your application periods over the year and you receive the fixed amount once.
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
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