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The rates for the investment deduction for investments of assessment year 2024 were recently published. The rates for the 'special' investment deductions go up by as much as 7% due to inflation. However, the standard rate of 8% will not be indexed. As in previous years, different rates apply for one assessment year, partly because the 'corona rate' of 25% for SMEs remained in force until the end of 2022.
The base rates for assessment year 2024 are conditionally the following (in the most common cases):
| Individuals | PME | Other companies |
Digital Investments | 20,50% | 20,50% | (-) |
Patents | 20,50% | 20,50% | 20,50% |
Energy saving investments | 20,50% | 20,50% | 20,50% |
Green investments | 20,50% | 20,50% | 20,50% |
Smoke extraction and ventilation systems | 20,50% | 20,50% | 20,50% |
Investments in security | 27,50% | 27,50% | (-) |
Reuse of packaging | (-) | (-) | 3,00% |
Seagoing vessels | (-) | 30,00% | 30,00% |
Carbon emission free trucks | 42,00% | 42,00% | 42,00% |
Other investments | 8,00% | 8,00% | (-) |
Spread deduction green investments | 27,50% | 27,50% | 27,50% |
Spread deduction other investments | 17,50% | (-) | (-) |
The percentages listed can be applied for the investment deduction if certain conditions are met. Your RSM contact can provide you with further information on these conditions.
If you have any questions regarding this topic, don’t hesitate to contact our RSM Belgium | Tax team ([email protected]).
RSM Belgium I Tax
