{"id":4666,"date":"2024-03-22T14:14:08","date_gmt":"2024-03-22T13:14:08","guid":{"rendered":"https:\/\/wijgaanverduurzamen.nl\/?post_type=subsidies&p=4666"},"modified":"2024-03-22T14:14:08","modified_gmt":"2024-03-22T13:14:08","slug":"kleinschaligheidsinvesteringsaftrek-kia","status":"publish","type":"subsidies","link":"https:\/\/wijgaanverduurzamen.nl\/en\/subsidies\/kleinschaligheidsinvesteringsaftrek-kia\/","title":{"rendered":"Small-scale investment deduction (KIA)"},"content":{"rendered":"

The Small Scale Investment Allowance, the KIA, is there to encourage investment in business assets. With this scheme, you can deduct up to a maximum of 28% of your investment in solar panels extra from profits.<\/p>\n

If in a fiscal year\u00a0invests<\/a>\u00a0in business assets, you may be eligible for the small-scale investment deduction (KIA). The business assets you invest in must be eligible for the investment deduction.<\/p>\n

The KIA is a deduction from your profits. The amount you may deduct depends on the amount invested in the fiscal year. You can find the amount of the KIA in the table:<\/p>\n

 <\/p>\n

Small business investment deduction table 2024<\/h2>\n

To be eligible in 2024 for the\u00a0small-scale investment deduction (KIA)<\/a>\u00a0you must invest an amount between \u20ac2,801 and \u20ac387,580 in assets for your business. The table shows the new percentages for this investment deduction.<\/p>\n\n\n\n\n\n\n\n\n\n
Investment<\/th>\nSmall business investment deduction<\/th>\n<\/tr>\n<\/thead>\n
not more than \u20ac2,800<\/td>\n0%<\/td>\n<\/tr>\n
\u20ac2,801 to \u20ac69,765<\/td>\n28% of the investment amount<\/td>\n<\/tr>\n
\u20ac69,766 to \u20ac129,194<\/td>\n\u20ac\u00a019.535<\/td>\n<\/tr>\n
\u20ac129,195 to \u20ac387,580<\/td>\n\u20ac 19,535 less 7.56% of the portion
\nOf the investment amount in excess of \u20ac129,195<\/td>\n<\/tr>\n
more than \u20ac387,580<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/h1>\n
\n

Small business investment deduction table 2023<\/h2>\n

To qualify in 2023 for the\u00a0small-scale investment deduction (KIA)<\/a>\u00a0you must invest an amount between \u20ac2,601 and \u20ac353,973 in assets for your business. In the table you will find the new percentages for this investment deduction.<\/p>\n\n\n\n\n\n\n\n\n\n
Investment<\/th>\nSmall business investment deduction<\/th>\n<\/tr>\n<\/thead>\n
not more than \u20ac2,600<\/td>\n0%<\/td>\n<\/tr>\n
\u20ac2,601 to \u20ac63,716<\/td>\n28% of the investment amount<\/td>\n<\/tr>\n
\u20ac63,717 to \u20ac117,991<\/td>\n\u20ac\u00a017.841<\/td>\n<\/tr>\n
\u20ac 117,992 to \u20ac 353,973<\/td>\n\u20ac 17,841 less 7.56% of the portion
\nOf the investment amount in excess of \u20ac117,991<\/td>\n<\/tr>\n
more than \u20ac353,973<\/td>\n0%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n

 <\/p>\n

Small business investment deduction table 2022<\/h2>\n

To qualify in 2022 for the\u00a0small-scale investment deduction (KIA)<\/a>\u00a0you must invest an amount between \u20ac2,401 and \u20ac332,994 in assets for your business. The table shows the new percentages for this investment deduction.<\/p>\n\n\n\n\n\n\n\n\n\n
Investment<\/th>\nSmall business investment deduction<\/th>\n<\/tr>\n<\/thead>\n
not more than \u20ac2,400<\/td>\n0%<\/td>\n<\/tr>\n
\u20ac2,401 to \u20ac59,939<\/td>\n28% of the investment amount<\/td>\n<\/tr>\n
\u20ac 59,940 to \u20ac 110,998<\/td>\n\u20ac\u00a016.784<\/td>\n<\/tr>\n
\u20ac110,999 to \u20ac332,994<\/td>\n\u20ac 16,784 less 7.56% of the portion
\nOf the investment amount in excess of \u20ac110,998<\/td>\n<\/tr>\n
more than \u20ac332,994<\/td>\n0%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/h2>\n

Distribution of investment obligation in partnership<\/h2>\n

Was your business part of a partnership, such as a general partnership or a partnership? If so, the deduction is calculated differently. To determine the deduction, the total investment of the partnership is then considered rather than the investment of each company separately.<\/p>\n

Each firm or partner assumes the portion of the investment that is proportional to its share of the (excess) profits.<\/p>\n

For application of the investment deduction, you may apply a different division. The following conditions apply:<\/p>\n