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KIA investment deduction

Kleinschaligheidsinvesteringsaftrek (KIA) 2026

The small-scale investment deduction (KIA) is a tax benefit that lets you reduce your income tax through an extra deduction.

You may be entitled to KIA, if during the financial year you invested at least € 2 901 excluding VAT in business assets. Each individual investment must cost at least € 450 excluding VAT.

Such investments can include, for example, equipment, tools, machinery, computers and other assets used in your business.

Think about what else you would like to invest in. Invest enough within one year to reach the threshold of € 2 901. It would be a pity if, for example, you invested € 1500 in 2026 and € 2000 in 2027. You would then have invested over two years, but in neither year enough to use the KIA.

So if you invest the amounts above (€ 1500 + € 2000 =) € 3500 within one year (or at least € 2 901), you are entitled to this extra deduction! If you want to use this extra tax benefit, it is usually best to invest as much as possible within one year.

So check your invoices and see how much you have invested in business assets of € 450 or more. Add them up and see whether you have already reached € 2 901.

KIA 2026: amount of the deduction up to € 2 900 → 0% € 2 901 - € 71 683 → 28% of the investment amount € 71 684 - € 132 746 → € 20 072 € 132 747 - € 398 236 → € 20 072 minus 7.56% of the amount above € 132 746 above € 398 236 → 0%

No right to the investment deduction

For some investments you are not entitled to the investment deduction. This applies to:

Investments in certain business assets, such as houses, land, animals, vessels for representation purposes, securities, receivables, goodwill and public-law permits. For some investments in residential property you may be able to get the environmental investment deduction.

Passenger cars not intended for professional transport. For some cars, such as hydrogen cars, you may be able to get the environmental investment deduction.

Business assets that are at least 70% intended for rental (small-scale investment deduction only) or for use abroad.

Business assets you transfer from your private assets to your company’s assets.

Investments where you enter into obligations with members of your household, blood relatives or in-laws in the direct line, or people in their household. For example, if you buy a business asset from your father or mother, you are usually not entitled to the investment deduction. You can apply for an exemption from this exclusion.

Buying a business asset from a BV in which you are a shareholder. You can apply for an exemption from this restriction.