The investment deduction scheme is designed to encourage investment in business assets. There are three forms of investment deduction: small-scale investment deduction (KIA), energy investment deduction (EIA) and environmental investment deduction (MIA). The amounts for 2015 are as follows.
Small-scale investment deduction (KIA)
For investments in business assets, KIA can be enjoyed if the investment amount is between €2,300 (2014: ditto) and €309,693 (2014: €306,931). A minimum investment amount per asset of €450 applies.
No KIA is granted on investments in residential property, leased movable and immovable property, passenger cars, goodwill, concessions and licences, among others. With effect from 2014, fuel-efficient passenger cars are no longer eligible for KIA.
Energy investment allowance (EIA)
The EIA rates for investments in energy-saving assets have not changed. The EIA amounts to 41.5% of the investment amount. The maximum investment amount on which a deduction is granted is €119 million (2014: €118 million). To be entitled to EIA, the investment amount per business asset must be at least €2,500 (2014: ditto).
The investments eligible for EIA can be found on the Energy list 2015.
Environmental investment allowance (MIA)
The rates of the MIA for investments in assets designated as environmental investments have not changed.
- For environmental investments belonging to category I : 36%;
- For environmental investments belonging to category II : 27%;
- for environmental investments belonging to category III: 13.5%.
From 2014, a minimum investment amount per asset of €2,500 will apply. There is a maximum amount of €25 million over which MIA is granted.
The investment eligible for MIA can be found on the Environmental List 202015.
These assets may also qualify for random depreciation (vamil).