Investment deductions (KIA/EIA/MIA)

Investment deductions (KIA/EIA/MIA)

The Dutch government encourages companies to invest in business assets and operating resources. Investments in business assets and operating resources that are sustainable and energy efficient for the environment are encouraged in particular. The investment deduction, which is an extra cost item that you are entitled to declare in the tax return for your individual income tax and/or corporate tax is one of the options offered by the Dutch government for investing in business assets and operating resources in a fiscally beneficial manner.

The investment deduction consists of three different regulations:

  • Small-scale investment deduction (KIA): The additional cost deduction in 2015 is maximum 28% of the purchase value/production costs.
  • Energy investment deduction (EIA): The additional cost deduction in 2015 is maximum 41.5% of the purchase value/production costs.
  • Environment investment (MIA): The additional cost deduction in 2015 is maximum 36% of the purchase value/production costs.

It is often possible to claim the investment for business assets and operating resources related to KIA as well as to EIA or MIA.

In addition, in some cases, it is possible to accelerate the amortization of investments that are claimed in MIA. You can then decide when you will claim the accelerated amortization in your tax return for your income tax and/or corporate tax (Vamil).

If you are eligible for EIA or MIA, it is necessary to submit your application to the Netherlands Enterprise Agency (RVO). This application must be submitted within three (3) months after entering the capital expenditure commitment.

Do you qualify for an investment deduction?

Are you wondering whether you are eligible for an investment deduction or are you looking for someone to handle your EIA or MIA application? Contact one of the specialists in international tax advice via international@acconavm.nl.

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