Kleinschaligheidsinvesteringsaftrek

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You may be eligible for the small-scale investment deduction (KIA) if you invest in general business assets, such as furniture, computers and tools, during a fiscal year. However, you must meet a number of conditions. Your company must be established in the Netherlands and you must be liable for income tax or corporation tax. The investment per asset must also be at least € 450. The amount of the deduction depends on the amount you invest. In 2023, the deduction applies to an amount between € 2,601 and € 353,973. You apply the small-scale investment deduction on your income tax or corporate income tax return.

Amounts and percentages small-scale investment deduction 2023
Investment of Small business investment deduction 2023
No more than €2,600 0%
€2,601 to €63,716 28% of the investment amount
€63,717 to €117,991 € 17.841
€ 117,992 to € 353,973 € 17,841 less 7.56% of the nigeria mobile numbers list portion of the investment amount above € 117,991
More than €353,973 0%
Environmental investment deduction and Vamil
The environmental investment allowance (MIA) can be used if you invest in environmentally friendly equipment or techniques. You must meet several conditions. For example, you must invest in assets that are on the government's Environmental List. The means may not have been used before and you must invest a minimum of € 2,500 per means. Of course, your company must be established in the Netherlands (or the Netherlands Antilles) and you must pay income tax or corporation tax. The MIA is often used in combination with the VAMIL.