Small-scale investment deduction (2023): this you need to know

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Introduction
In the Netherlands, we have three types of investment deduction. In this article we focus on the small-scale investment deduction. We explain what it is, when you may apply it and the amounts involved.

What is the small business investment deduction?
The small-scale investment deduction (KIA) is one of three forms of investment deduction. The KIA is an arrangement whereby you can deduct the investment in business assets from your profits. However, it is important that your investments in business assets are eligible for the investment deduction.

When do you qualify for the small business investment deduction?
To qualify for the KIA scheme, you will need to canada mobile numbers list meet the following requirements::

Your company is based in the Netherlands and you are liable for income tax or corporate income tax.
Your investment in assets for your business fall within the annual amount set by the tax authorities. In 2023, this amount is between €2,601 and €353,973.
Business assets can be, for example, a laptop, business phone, desk or tools.
In 1 year you invest in new or second-hand business assets an amount that falls within €2,601 and €353,973 in 2023.