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Tax allowances

Small-scale investment allowance (KIA)

The small-scale investment allowance (KIA) is a tax deduction for entrepreneurs who invest in business assets. The more you invest (up to a maximum), the higher the deduction percentage from profit. In 2024 the maximum deduction is 28% on investments between €2,800 and €69,765. Some assets are excluded, such as passenger cars, land and residential property.

Associated article(s):
Business tax deductions in the Netherlands (2026)
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