Dutch Investment Deductions in 2026: KIA, EIA and MIA Explained

Bought a new laptop for your business? Purchased a delivery van? Or investing in solar panels for your office? Then you are probably leaving money on the table if you are not using the Dutch investment deduction schemes. They are among the most underused tax benefits for entrepreneurs in the Netherlands, simply because many people do not know they exist.

What is investment deduction?

Investment deduction is an extra tax deduction on top of regular depreciation of business assets. You can deduct a percentage of the investment amount directly from your profit, reducing your tax bill. There are three types:

1. KIA: Small-scale investment deduction

The KIA is the most commonly used and is available to nearly all entrepreneurs. How it works:

• You invest in business assets (not cars, land, or inventory)
• Each asset must cost at least 450 euros
• Total investments in the year between 2,801 and 387,580 euros

The deduction percentage depends on your total investments. For investments between 2,801 and 65,915 euros, you get 28% deduction. This decreases for higher amounts.

2. EIA: Energy investment deduction

The EIA targets investments in energy-saving technology and renewable energy: solar panels, heat pumps, LED lighting, electric business vehicles, building insulation. The asset must appear on the annual Energy List published by RVO. The deduction is 45.5% of the investment amount, on top of regular depreciation. You can combine EIA with KIA.

3. MIA: Environmental investment deduction

The MIA works similarly but covers environmentally friendly investments listed on the Environment List. Three categories offer 27%, 36%, or 45% deduction. Also combinable with KIA.

What does not qualify?

• Cars: passenger vehicles are excluded from KIA (except very efficient cars under EIA/MIA)
• Land: not an eligible investment
• Inventory: products you resell do not count

How to claim

The KIA goes in your income tax return. For EIA and MIA, you must report the investment to RVO via eLoket within three months of purchase. Miss this deadline and you lose the deduction.

Want to know if your investment qualifies? At MOJKA Finance, we calculate the benefit and make sure the reporting is done on time. As your expat accountant in Rotterdam, MOJKA Finance is here to help – view our packages or get in touch.