The Small-scale investment deduction (KIA) is a tax scheme for entrepreneurs who invest in business assets such as solar carports, solar panels or a battery storage system. By using the KIA, you can save up to 28% of your investment extra deducted from your profit.
For companies that choose renewable energy from Shift to Solar, this means: faster returns and immediate tax benefits.
What is the KIA?
The KIA is a deduction within income or corporate tax. You do not receive a subsidy, but you reduce your company's taxable profit. As a result, you pay less tax in the year of investment.
The scheme is specifically designed for SMEs and supports sustainable growth. Investments in solar energy are fully covered.
KIA 2025: current conditions
To benefit from the KIA in 2025:
- Are you an entrepreneur for income or corporate tax purposes
- Is your company based in the Netherlands
- Do you make an investment of at least €2,901 per year in all
- Is the asset per unit at least €450 excluding VAT worth
- Is the asset used for business purposes within the Netherlands
The scheme applies to investment amounts up to €392,230 per financial year.
Amounts and deduction rates (2025)
| Investment amount | Deduction |
| < € 2.901 | 0% |
| €2,901 to €70,602 | 28% of the investment amount |
| €70,603 to €130,744 | € 19.769 |
| €130,745 to €392,230 | €19,769 minus 7.56% of the amount above €130,744 |
| > € 392.230 | 0% |
By investing smartly - or combining several sustainable solutions - you can maximise your tax benefit.
For which investments?
The KIA applies to business sustainable solutions provided by Shift to Solar. Think about:
- Solar panels on company roofs or solar carports
- Solar carports or bicycle stands with integrated solar panels
- Business batteries for energy storage (from 30 kWh)
- Charging solutions for electric vehicles
These business assets are tax deductible, provided they are used on a business basis within the Netherlands. Exactly what we at Shift to Solar realise for our customers every day.
Why choose Shift to Solar's solar solutions?
At Shift to Solar, we make sure that your solar investment is not only technically perfect, but also used in the most fiscally advantageous way possible. We know the rules, think along with you and deliver tailor-made solutions from A to Z.
What you can expect from us:
- Advice on the application of KIA, EIA and MIA
- Custom solutions for roofs, car parks and charging infrastructure
- Full guidance from quotation to installation and grid connection
- Certified installation according to VCA, NEN and grid operator requirements
- Single point of contact for the whole route
- Monitoring and maintenance for lasting performance
That way you get the most out of your solar investment - technically and financially.
Need advice?
Wondering if your solar project is eligible for the KIA? Or do you want to know how to combine it smartly with other schemes?
Request a no-obligation quote or schedule a consultation. We are happy to help you with a solution that works for your business and your accounting.
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