Invest now or in 2025 for more KIA

To make the most of the small business investment allowance (KIA), it makes sense to assess whether you still need to make certain investments in 2024 or whether it would be better to carry them forward to 2025. Staggering investments can give you more KIA. Will you invest between €2,801 and €69,765 in 2024? Then you will get 28% KIA on this. You can claim a lump sum of €19,535 for a total investment between €69,765 and €129,194. For investments totalling between € 129,194 and € 387,580, this fixed amount gradually decreases. Above an investment amount of €387,580, you will no longer receive KIA. Spreading the investments over two years is therefore often more advantageous.

Tip
Check whether you still need to invest this year or next year to make the most of the small-scale investment deduction.