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KIA: Small Business Investment Deduction

Medium Priority
Investment Benefits
Estimated Savings
€0 - €1,000

The Kleinschaligheidsinvesteringsaftrek (KIA) provides extra tax deduction (up to 28%) on business investments between €2,900 and €63,716.

Action Steps

  1. 1Investments must be business assets (not stock/inventory)
  2. 2Deduction percentage depends on total investment amount
  3. 328% deduction at optimal investment level (~€2,900-€63,716)
  4. 4Each asset must cost at least €450
  5. 5Report on your annual tax return
  6. 6Can be combined with EIA/MIA for green investments

Requirements

  • •Must be entrepreneur for income tax purposes
  • •Investment in qualifying business assets
  • •Individual assets minimum €450

Calculate Your Savings

KIA: Small Business Investment Deduction

The Kleinschaligheidsinvesteringsaftrek (KIA) provides extra tax deduction (up to 28%) on business investments between €2,900 and €63,716.

Adjust Your Situation:

Business assets purchased (min €2901)

Calculation Breakdown

Base Amount
€10,000
Deductible Amount
€2,800
Tax Rate
0.4%
Annual Savings
€11
KIA rate28.0%
Min investment required€2,901
Optimal investment range€2,901 - €71,683
Deductible percentage:28.0%

Important to know:

  • • This calculation is an estimate based on 2026 tax rates
  • • Actual savings may vary depending on your total income
  • • Always consult a tax advisor for complex situations

Questions for Bas

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This information is for guidance only and should not be considered professional tax advice. Consult a tax professional for your specific situation.