How does the small-scale investment deduction (KIA) work?
Short answer
If you invest between €2,901 and €398,236 in business assets in 2026, you get an extra deduction from your profit: the small-scale investment deduction (KIA). For investments up to €71,683, it is 28% of the amount. Each asset must cost at least €450, and some items, such as passenger cars and land, don't count.
Updated on · Reviewed by the tax advisers at Boekhoudvriend
The KIA is a deduction on top of normal depreciation. If you invest €10,000 in tools and equipment, for example, you deduct an extra €2,800 from your profit. The KIA applies to sole traders, general partnerships (VOF) and BVs.
The amounts in 2026
- Up to and including €2,900: no KIA
- €2,901 up to and including €71,683: 28% of the investment amount
- €71,684 up to and including €132,746: a fixed €20,072
- €132,747 up to and including €398,236: €20,072 minus 7.56% of the part above €132,746
- More than €398,236: no KIA
Plan smartly
If you are just below the threshold, it may pay to bring a planned investment forward. If you are above a limit, part of it can be moved to next year. Note: if you sell a business asset within five years, a disinvestment addition (desinvesteringsbijtelling) may apply.
Sources
This answer is general information, not personal advice. Your own situation may work out differently, so feel free to ask our team.