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09/12/2025

Small-Scale Investment Allowance (KIA)

Smart investing as an entrepreneur: Tax benefits thanks to the Small-Scale Investment Allowance (KIA)

Whether you’re a starting self-employed professional or running a growing business, continuing to invest in your company is essential. Reliable business equipment such as a smartphone, laptop, tablet or desktop is important for working professionally and efficiently. However, these investments are often far from cheap. Fortunately, with smart choices, you can not only save money but also reduce your taxable profit and create additional tax benefits. In this blog, you’ll learn how to do that — and why refurbished business equipment is a particularly attractive option. Note: this scheme applies only in the Netherlands, not in Belgium or France.

Table of Contents

Costs versus investment: how it works

Sustainability and quality don’t have to come at the expense of your budget. At RefurbishedDirect, you can save up to 70% compared to new - without making compromises. But you can purchase even smarter.

A purchase under €450 excluding VAT is considered a cost rather than an investment by the Dutch Tax Administration. These costs can be deducted from your profit in the year of purchase when filing your income tax return.

The best refurbished business devices under €450

Want to make the most of that advantage? Then refurbished is an excellent choice, as you can acquire high-quality equipment while staying within a limited budget. At RefurbishedDirect you’ll find various business models that remain under the €450 excl. VAT threshold, such as:


More expensive devices? Then you’ll depreciate them

Does your business purchase exceed €450 excluding VAT? Then it is considered an investment for tax purposes. You depreciate it over at least five years, with a maximum depreciation rate of 20% per year. The benefit is not immediate, but spread over multiple years.

Additional tax benefits with the Small-Scale Investment Allowance (KIA)

If you make multiple business purchases in a single year and your total investment exceeds €2,400, you may be eligible for the Small-Scale Investment Allowance (KIA).

Important: each investment must be at least €450 excluding VAT to count. The KIA reduces your taxable profit, so you pay less tax. For entrepreneurs investing in multiple refurbished devices, this creates an attractive additional tax benefit. More information about the Small-Scale Investment Allowance can be found on the Dutch Tax Administration website.

Why choose RefurbishedDirect for business purchases?

Investing in refurbished equipment for your business pays off. With RefurbishedDirect, entrepreneurs benefit from:
  • Attractive prices on carefully and professionally inspected business devices
  • Fast delivery, ideal when you need hardware immediately
  • Correct business invoicing, including VAT specification
  • Personal advice for choosing the right hardware for your situation

In addition, we are ISO-certified, have over 28 years of experience, and all our refurbished products come with a standard 2-year warranty.

Tax disclaimer: We make no tax promises. Whether your investment qualifies for the Small-Scale Investment Allowance (KIA) depends on your specific situation. Always consult your own accountant or tax advisor for personalised advice.