Does the KIA apply to both a ZZP sole trader and a BV?

Yes, the KIA is available to both structures — it depends on total qualifying investment in the calendar year, not on your legal form.

Is the KIA a percentage of every investment, however small?

No, total qualifying investment in the year must reach at least €2,901 before any KIA applies. Below that threshold, there is no KIA at all for that year.

What happens once I invest more than €132,746 in a year?

The deduction phases out above €132,746, tapering toward zero as total investment approaches €398,236 — very large investment years get a smaller relative KIA benefit.

Is the KIA instead of normal depreciation, or on top of it?

On top of it. Normal depreciation of the asset over its useful life continues as usual; the KIA is an additional, one-off deduction in the year of investment.

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Expenses & deductions7 min read

KIA investment deduction in 2026: 28% off qualifying business investments

Published 20 July 2026

Buy equipment, tools, or other business assets and you may be entitled to more than the cost itself as a deduction — the KIA lets you deduct a percentage of what you invested, on top of normal depreciation. It applies to both a ZZP sole trader and a BV, and the amount you can deduct depends on how much you invest in a given year. This is general information, not tax advice — confirm with your accountant or boekhouder.

What the KIA does

The kleinschaligheidsinvesteringsaftrek (KIA) is an extra deduction on top of the normal depreciation of a business asset. It is not a discount on the purchase — you still pay the full price — but it lowers your taxable profit by a percentage of what you invested in qualifying business assets during the year, on top of what you already deduct through depreciation.

The 2026 KIA bands

Total investment €2,901 – €71,683: 28% deduction on the invested amount
Total investment €71,684 – €132,746: a fixed deduction of €20,072
Above €132,746: the deduction phases out toward zero as total investment approaches €398,236
Below €2,901 total investment in the year: no KIA

Note that the fixed €20,072 band picks up almost exactly where the 28% band ends — 28% of €71,683 is roughly €20,071, so the deduction does not drop when you cross from one band into the other; it simply stops growing further with additional investment until you pass €132,746.

A worked example

Invest €50,000 in qualifying business assets in one year and the KIA gives 28% × €50,000 = €14,000 as an extra deduction, on top of normal depreciation. Invest €100,000 instead — inside the €71,684–€132,746 band — and the deduction is the fixed €20,072, not a percentage of the full €100,000.

Timing matters

Because the KIA is calculated on total investment within the calendar year, bunching planned purchases into a single year — rather than spreading them across two — can push you into a higher deduction band, or keep you inside the most favourable 28% band instead of falling just under the €2,901 minimum in either year. Plan investment timing with your year-end tax picture in mind, not only with your cash flow.

Frequently asked

Does the KIA apply to both a ZZP sole trader and a BV?: Yes, the KIA is available to both structures — it depends on total qualifying investment in the calendar year, not on your legal form.
Is the KIA a percentage of every investment, however small?: No, total qualifying investment in the year must reach at least €2,901 before any KIA applies. Below that threshold, there is no KIA at all for that year.
What happens once I invest more than €132,746 in a year?: The deduction phases out above €132,746, tapering toward zero as total investment approaches €398,236 — very large investment years get a smaller relative KIA benefit.
Is the KIA instead of normal depreciation, or on top of it?: On top of it. Normal depreciation of the asset over its useful life continues as usual; the KIA is an additional, one-off deduction in the year of investment.

This article is general information for a one-person company (BV), not tax advice. Rules and figures change — confirm your situation with your accountant before acting.