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Small projects investment credit (KIA)

This information is provided by:Netherlands Enterprise Agency, RVONetherlands Enterprise Agency, RVONederlandse versie

Business owners in the Netherlands who invest in business assets, are eligible to claim the small projects investment credit (kleinschaligheidsinvesteringsaftrek, KIA, in Dutch). That means they are permitted to deduct part of this investment from their profits. How much, depends on the amount invested.

When do you qualify?

Disinvestment surcharge

If you sell or give away the business assets within 5 years after your investment and the total value exceeds €2,800, you must repay a proportion of the allowance via the disinvestment surcharge (Desinvesteringsbijtelling, in Dutch).

How to apply?

You can deduct KIA when completing your income tax return. For further information about this scheme, please contact the Dutch Tax and Customs Administration.

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