WBSO calculator — calculation — Jurical
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WBSO calculator
WBSO calculator
€ 49 / calculation
v2.0.0 · vintage client-2026-07
1 · Route & year
Route
✓
Employer (payroll tax)
Self-employed (S&O deduction)
Tax year
2024
2025
2026
▾
Starter status
Employer: you are a WBSO starter if your business is no more than 5 years old and made no profit in at least 3 of those years — starters receive 50% in the first bracket (2025/2026) instead of 36%. Self-employed: starters receive an additional S&O deduction. Check that you meet all starter criteria; incorrect application can lead to corrections by the tax authority.
2 · R&D hours & wages
Total R&D hours per year
#
The number of hours per year spent on approved R&D activities, as stated in your S&O declaration from RVO. Self-employed: minimum 500 hours per year required.
R&D hourly rate (employer)
✓
Fixed rate (€ 29)
Actual hourly rate
RVO calculates your S&O hourly rate from the fiscal wage of your R&D employees 2 years prior (t-2), divided by (0.85 × paid hours). The fixed rate (€29) applies if you had no WBSO in year t-2.
3 · Costs & expenditures
Costs and expenditures
✓
Fixed surcharge (€ 10 / € 4 per hour)
Actual costs
In addition to wage costs, RVO includes R&D costs and expenditures in the S&O base. Choose the fixed surcharge (per hour: € 10/hr up to 1,800 hrs, € 4/hr above; no administration) or enter your actual costs.
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Fill in the form and calculate — the draft shows the full result layout, free. You only pay when you want to unlock the report.