Innovation2 credits

Calculate your WBSO benefit — substantiated per bracket and reproducible

Calculate your WBSO benefit in minutes: the employer route (payroll-tax reduction over the S&O wage sum in two brackets) or the income-tax route (S&O deduction times your marginal rate). Every bracket, every rate and the rate vintage used are written out in a reproducible report.

wbso v1.0.0 · vintage 2026.1 · draft free
Example outcome
Total WBSO benefit (employer)€ 125,600
S&O wage sum — 15,000 hours × €29 (2024)€ 435,000
First bracket — 32% over € 350,000€ 112,000
Second bracket — 16% over € 85,000€ 13,600
sha256 a3f19c47e8b2d05f6c91a4e7d23b8f50…

Who it’s for

01R&D-intensive scale-ups who want to know what an extra development team yields in net WBSO benefit before they lock the budget.
02Innovation-subsidy advisers who want to record a client calculation with a visible bracket split instead of a spreadsheet without provenance.
03Controllers and payroll administrators substantiating the monthly payroll-tax reduction towards the accountant and internal control.

What the tool does

✓ Employer route: S&O wage sum across two brackets, with the starter rate where it applies✓ Hourly wage fixed (RVO rate €29) or actual, derived from the gross annual salary✓ Optional 35% cost surcharge over the S&O wage sum, shown separately in the breakdown✓ Income-tax route: S&O deduction plus starter supplement times your marginal rate, with the 500-hour minimum as a hard check✓ A flag when the selected year runs on rates not yet confirmed by RVO✓ Certified PDF with every intermediate step, the rate vintage and a verification hash
01 — Form
Case and key figures — a handful of fields.
02 — Draft
Full outcome layout, free.
03 — Pay and receive
Via Mollie, VAT/VIES handled.
04 — Report
Certified PDF + public hash.

Why a written-out WBSO calculation?

For many technology companies WBSO is the largest tax item after payroll itself, yet the calculation usually lives in one spreadsheet on one laptop. The moment your accountant, investor or the tax authority asks how you arrived at the amount, you need to be able to show the bracket threshold, the hourly wage applied and the rate year.

Jurical writes exactly that out. The report states the tool version, the rate vintage and whether the rates for the selected year have been confirmed by RVO, and carries a cryptographic hash anyone can verify publicly. The same input produces the same document years later. Note: the tool calculates the benefit — hour administration, the application and the notification of realised hours remain with RVO and with you.

Frequently asked questions about this tool

Which years does the calculator support?
The rate vintage contains 2024, 2025 and 2026. Only 2024 carries parameters confirmed by RVO; 2025 and 2026 compute with the same parameters as 2024 and the report flags that explicitly as an estimate. Once definitive parameters are available they land in a new vintage — the old calculation stays reproducible.
Does the tool also handle my WBSO application or hour administration?
No. The tool computes the benefit from the S&O hours you enter. The RVO application, project administration, hour registration and the notification of realised hours fall outside it. The report is a computational substantiation, not an S&O declaration and not advice.
Why is the cost surcharge 35% of the wage sum?
Because that is how the source tool computes it: 35% over the S&O wage sum, as an optional item alongside the two brackets. We carried that method over unchanged and made it separately visible, so you can see exactly which part of the total it produces and switch it off if you prefer.
Try the draft — free and without an account.
You pay only when you unlock the report.
Start the calculation

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Calculate your WBSO benefit — substantiated per bracket and reproducible — Jurical