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Belgium: Reformed investment deduction regime effective from 2025

Introduction of three categories of investments qualifying for a tax deduction

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December 17, 2024

The Council of Ministers on December 6, 2024, approved the royal decrees reforming the investment deduction regime that would introduce three categories of investments qualifying for a tax deduction (on top of the standard amortization for tax purposes) effective January 1, 2025:

  • Basic deduction of 10% for small companies
  • Increased “thematic” deduction of 30% (for large companies) or 40% (for small companies)
  • Technology deduction of 13.5% (and a 20.5% “spread” deduction)

Only one deduction can be applied to an investment.

The royal decrees have been sent to the Council of State for legal vetting and are expected to be published in the coming weeks.

Read a December 2024 report prepared by the KPMG member firm in Belgium

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