KIA (small-scale investment deduction)

If you invest in business assets during a financial year, you can get the kleinschaligheidsinvesteringsaftrek (KIA, small-scale investment deduction). KIA is an extra deduction on top of depreciation. (Belastingdienst: KIA)

The amounts in 2026

KIA depends on your total investment in the year. The Belastingdienst gives this table: (Belastingdienst: KIA 2026)

• Not more than €2,900: 0%.
• €2,901 up to and including €71,683: 28% of the investment amount.
• €71,684 up to and including €132,746: €20,072.
• €132,747 up to and including €398,236: €20,072 reduced by 7.56% of the part of the investment amount above €132,746.
• More than €398,236: 0%.

What counts?

• Only business assets of at least €450 each.
• Some business assets do not count, such as land and dwellings. The Belastingdienst lists all exceptions.
• You add up the investments of the whole year.

Example

In 2026 you buy a laptop for €1,500 and a camera for €2,000. Together that is €3,500. The KIA is 28% of that: €980. You deduct that amount from your profit.

Selling later

Do you sell the business asset within 5 years? Then part of the KIA may be added back (see disposal and sale (desinvesteringsbijtelling)).

In ZZPboek

The app adds up your fixed assets for the year and calculates the KIA. In the tax estimate report, you see the amount and the investments that count.