Term · Income tax
KIA (small business investment allowance)
An extra deduction if, in a given year, you invest more than a minimum amount in business assets, such as equipment, tools or a company van. In 2026, it is 28% for investments of €2,901 to €71,683.
Each asset must cost at least €450. Passenger cars, land and residential properties generally do not qualify; a delivery van does.
Above €71,683, the deduction is a fixed amount that gradually decreases, and above €398,236 the KIA no longer applies.