Small-scale Investment Deduction (KIA)
Kleinschaligheidsinvesteringsaftrek (KIA)
Paid by Belastingdienst · 🇳🇱 Netherlands
What this pays
The published value, how it is calculated, and whether it is cash or a credit ceiling.
Email and a six-digit code, then €50 a year. No password to forget.
Who qualifies
UnlockThe 3 published rules this programme tests you against — age, income, residency, household and the rest.
The steps, documents and official link are part of the paid plan. Checking how much you're owed stays free.
1 document you'll need
UnlockExactly what to gather before you start, so nothing sends you back to the beginning.
Where this comes from
Om in 2026 in aanmerking te komen voor de kleinschaligheidsinvesteringsaftrek (KIA) moet u een bedrag tussen € 2.901 en € 398.236 investeren in bedrijfsmiddelen voor uw onderneming.
A researcher has read this record against the official page.
Last checked against the official page on 5 October 2026
Source: www.belastingdienst.nl
Report an error Something wrong or out of date? Tell us.
Related reading: How to read a grant eligibility rule
Other business & self-employment support in Netherlands
4 more programmes are on the paid plan, with the amount, the rules, the documents and the steps for each.
Similar programmes
Energy Investment Deduction (extra profit deduction for energy-saving business assets)
RVO / Belastingdienst
Environmental Investment Deduction and Arbitrary Depreciation
RVO / Belastingdienst
R&D Tax Credit (reduction of payroll tax for research & development)
Rijksdienst voor Ondernemend Nederland (RVO) / Belastingdienst
Employment Tax Credit (tax credit for earned income)
Belastingdienst
Self-employed Deduction and Starter's Deduction (income tax deductions for entrepreneurs)
Belastingdienst
General Tax Credit (reduces income tax for all taxpayers, phased out with income)
Belastingdienst