English
The KIA (kleinschaligheidsinvesteringsaftrek) is a tax deduction for entrepreneurs who invest in business assets. The more you invest (up to a certain maximum), the higher the percentage you may deduct from your profit. In 2025 and 2026, the deduction is up to 28% for investments between €2,901 and €70,602. Certain assets are excluded, such as private cars, land and residential properties. The KIA also applies to second-hand assets and can be combined with the EIA or MIA.
