FUTUREPATH · SPECIALIST KNOWLEDGE

Investment deduction for businesses

A one-off deduction calculated on the acquisition value of new investments, on top of ordinary depreciation. This page outlines the tracks that exist and the conditions that play a role.

Information as of November 2026. The rules were amended several times in 2025 and 2026, and sources differ on some points. Have your specific investment confirmed before making any decision.

Basic deduction

10% · digital 20%

For self-employed persons, sole proprietorships and small companies; not for large companies. The 20% rate applies to certain digital investments, such as payment and invoicing systems, cybersecurity, accounting and CRM.

Thematic deduction

40% · large companies 30% in 2025

For energy efficiency and renewable energy, zero-carbon-emission transport, environmental investments and supporting digital investments. A certificate from the federal or regional authority is required.

Technology deduction

13.5% one-off · 20.5% spread

For patents and R&D investments without a negative environmental effect, available to all businesses. Certificate from the region where the R&D takes place.

General conditions

New assets, acquired or created from 1 January 2025
Depreciation over at least three years
Professional use in Belgium; assets whose right of use is transferred to a third party are in principle excluded
One investment falls under one track: the tracks cannot be combined, and you choose the most favourable one you qualify for

Not the same as the R&D payroll withholding exemption

The investment deduction relates to the acquisition value of assets and reduces the base for personal or corporate income tax. The exemption from remitting payroll withholding tax for R&D (art. 275³ BITC 92) relates to researchers' salary costs. They are separate regimes.

A specific investment in mind?

Ask a targeted question about your investment. The final assessment is made together with your accountant or tax adviser, based on documents such as invoices and certificates.

Ask a targeted question ↗

Sources: Crelan, Carbofisc, ITAA — secondary sources, not official; not yet checked against the legal text. As of November 2026.