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
€ 2.901 t/m € 71.683: 28% van het investeringsbedrag (KIA-tabel 2026)
https://www.belastingdienst.nl/wps/wcm/connect/nl/ondernemers/ondernemers
A researcher has read this record against the official page.
Verified on 12 August 2026
Source: www.belastingdienst.nl
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
R&D Tax Credit (reduction of payroll tax for research & development)
Rijksdienst voor Ondernemend Nederland (RVO) / Belastingdienst
Environmental Investment Deduction and Arbitrary Depreciation
RVO / Belastingdienst
Income-dependent Combination Tax Credit (working parents with a child under 12)
Belastingdienst
Innovation Box (9% corporation tax on innovation profits)
Belastingdienst
Young Disabled Persons' Tax Credit
Belastingdienst