Tax
Investment deduction: how much extra can a self-employed person deduct?
By the Finances Indépendants editorial teamUpdated on 4 min read
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Contents
What is the investment deduction?
The investment deduction is a tax advantage that lets a self-employed person take a percentage of the value of a business investment off their taxable profit. It comes on top of depreciation: the asset is depreciated as normal, and the deduction is added in the year of the investment.
The scheme was overhauled for fixed assets acquired or created since 1 January 2025. It now has three categories, and any one asset uses only one of them: the basic deduction, the increased thematic deduction and the technology deduction. These rules apply to self-employed people who declare their profits or earnings under personal income tax (IPP/PB).
Individual
Eligible investments
Basic deduction
10%
Any eligible asset, excluding registered vehicles
Increased thematic deduction
40%
Assets on the lists in the Royal Decree of 20 December 2024
Technology deduction
13.5% (or 20.5% of depreciation)
Technology investments covered by the law
Which investments qualify?
The deduction applies to new, depreciable fixed assets, acquired or created during the taxable period and used in Belgium for your business. A second-hand asset, or one you mainly use privately, does not qualify.
The basic deduction excludes vehicles that have to be registered, vans included, with some exceptions such as taxis or hire with a driver. This exclusion only concerns the basic deduction: a zero-CO2 vehicle on the list of transport investments may qualify for the thematic deduction. For the tax treatment of a vehicle, see our company car page.
The four themes of the increased deduction are set by law, but only assets on the lists in the Royal Decree of 20 December 2024 qualify. The same decree establishes a climate and environmental exclusion list: an investment that appears on it does not give rise to the deduction. So check the list before you sign the purchase order, not afterwards.
- Efficient use of energy and renewable energy.
- Zero-CO2 transport.
- Environment.
- Digital support, with its own list set by the same Royal Decree.
Worked example: what an investment of €20,000 brings in
For an eligible investment of €20,000, the basic deduction takes €2,000 off your taxable profit; if the asset is on a thematic list, the deduction rises to €8,000. In both cases, the annual depreciation of the asset remains deductible on top, according to its useful life.
The tax saving depends on your marginal rate. A self-employed person whose income reaches the 50% bracket of the personal income tax scale saves about €4,000 in tax on the thematic deduction, before municipal surcharges. On a modest income, the effect is proportionally smaller. The purchase is still an expense: the deduction lightens its cost, it does not refund it.
If your profits for the year are not enough to absorb the deduction, the unused part is carried forward to the following taxable periods. Investing in a low-profit year therefore does not mean losing the advantage, only deferring it.
How to claim it: form 276U
You claim the deduction in your tax return for the year of the investment. A self-employed individual attaches form 276U, completed, dated and signed, or keeps it available for the tax authorities. It lists the investments concerned and the deduction category chosen for each one.
Timing matters: the date of acquisition or creation is what links the investment to a given year. A purchase planned for the business can therefore count against this year's income if it is made before 31 December, just like other year-end deductions such as the PLCI/VAPZ. Day-to-day costs, by contrast, fall under deductible expenses, and the business expenses entry sets out the definitions.
Further reading
The pages on this site that explore each of the points covered here in more depth.
- Deductible expenses for the self-employedDay-to-day costs, depreciation and the choice between flat-rate and actual expenses.
- Personal income tax for the self-employedThe tax scale that determines what the deduction actually brings in.
- Working from home: deductible expensesOffice furniture and equipment, to be depreciated and, if new, claimed as a deduction.
- PLCI/VAPZ simulatorThe other big deduction to wrap up before 31 December.
- Switching to a companyThe deduction rates are not the same for a company.
Frequently asked questions
No. The asset is depreciated as normal over its useful life, and the investment deduction comes on top of that depreciation, as a percentage of the investment value taken off the year's taxable profit. Only the spread technology deduction is calculated on the accepted depreciation rather than in one go.
Yes. The 10% basic deduction is in fact reserved for individuals and small companies. An individual also has access to the increased thematic deduction, at 40%, and to the technology deduction, at 13.5%. They choose a single category per asset and declare it with form 276U.
Not for the basic deduction: vehicles that have to be registered are excluded, vans included, with some exceptions such as taxis or hire with a driver. A zero-CO2 vehicle on the list of transport investments in the Royal Decree of 20 December 2024 may, however, qualify for the thematic deduction.
No. The deduction applies to new fixed assets, acquired or created during the taxable period and used in Belgium for the business. An asset bought second-hand is depreciated as normal, but it does not give rise to the investment deduction. If in doubt about a specific asset, your accountant will decide.
The part of the deduction that the year's profit cannot absorb is carried forward to the following taxable periods. The advantage is therefore not lost, only deferred. Keep the form and the purchase documents, which will support the carried-forward deduction in your later tax returns.
The deduction is linked to the taxable period in which the asset is acquired or created. A purchase that is useful for the business and made before 31 December therefore counts against the current year's income. Investing solely to reduce your tax is still a poor calculation: the deduction only covers a fraction of the price.
Topics covered
Topics covered: investment deduction self-employed Belgium · investment deduction 2026 · increased thematic deduction 40% · technology deduction 13.5% · form 276U · invest before 31 December self-employed · investment deduction car van.
Official sources
- FPS Finance, Investment deduction. View (new tab)(Official source, accessed on 2026-10-10)
- FPS Finance, Form 276U · investment deduction. View (new tab)(Official source, accessed on 2026-10-10)
- Belgian Official Gazette (Justel), Law of 18 December 2025 laying down various provisions. View (new tab)(Official source, 2025-12-30, accessed on 2026-10-10)
- Belgian Official Gazette, Royal Decree of 20 December 2024 establishing the investment lists and the climate and environmental exclusion list. View (new tab)(Official source, 2024-12-31, accessed on 2026-10-10)
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