Small-Scale Investment Allowance (KIA)
You can use the KIA if you invest a certain minimum amount in business assets. If you spend at least that amount, you may deduct up to 28% of the investment. Above a certain threshold, the percentage decreases. The minimum investment amount changes annually.
Common business assets include: a computer, desk, machine, camera, etc. A car only qualifies if it is a commercial (van-style) vehicle. Regular passenger cars do not qualify.
If you are eligible for the KIA, we apply it in your tax return.
Energy Investment Allowance (EIA)
The EIA encourages investments in energy-saving or sustainable assets. You qualify if:
The investment is at least €2,500 per asset
The asset is new
It is listed on the Energy List
You have not already received environmental investment deduction
You cannot combine EIA and MIA, but both can be combined with KIA.
To use the scheme, you must report the investment to the RVO within 3 months. They determine the amount.
Environmental Investment Allowance (MIA/VAMIL)
The MIA applies to environmentally friendly investments.
With MIA, you can deduct up to 45% of the investment from your profit, depending on environmental impact and asset type.
With VAMIL, you can depreciate up to 75% of the investment at any time, reducing profit in that year.
Conditions:
The asset is on the environmental list
It is new
Investment relates to acquisition or production costs
Minimum investment is €2,500 per asset
You must report it to the RVO within 3 months.