Key takeaways
- Since 1 January 2025, the Belgian DPI has three categories: basic (10% or 20% digital), thematic (40%) and technological (13.5%).
- The basic deduction is reserved for SMEs and the self-employed: large companies no longer have access to it.
- The thematic deduction reaches 40% for SMEs across four targeted asset families: energy, zero-emission transport, environment and digital.
- The carry-forward of an unused DPI is now unlimited: the one-year cap of the old system has been abolished.
- The thematic deduction requires a regional attestation to be obtained within three months of the end of the accounting year.
The investment deduction (DPI) is one of the most tangible tax advantages available to a Belgian business that acquires new professional assets. Provided under Articles 68 to 77 and 201 of the Income Tax Code 1992 (CIR 92), it reduces the taxable base by a percentage of the cost price of depreciable fixed assets. Since 1 January 2025, the Act of 12 May 2024 containing various fiscal provisions has fully restructured the system: the former annually indexed rates have given way to three distinct categories with fixed rates, new eligibility criteria and a revised carry-forward rule. This guide covers each category, the assets concerned and the conditions to be met.
Three Categories of Investment Deduction Since 2025
The reform that entered into force on 1 January 2025 replaces the former single-rate system with three distinct categories. Each asset may only benefit from one category (exclusive choice), but the same company can of course hold assets falling under different categories:
basic deduction
SMEs and self-employed only
thematic deduction
SMEs (30% large companies, tax year 2026)
technological deduction
all companies, R&D and patents
Large companies lose access to the basic deduction: they can no longer use the 10% or 20% rates on digital assets, in contrast to the previous regime. Only the thematic deduction and the technological deduction remain accessible to them. The rates are now fixed and no longer change from year to year: the end of annual indexation moved the ordinary rate from 8% (in 2024) to 10% (from 2025) and the digital rate from 20.5% to 20%.
Returns are filed via form 275U in Biztax for companies, or form 276U for individuals subject to personal income tax (IPP). The DPI is deducted from the taxable base before calculating corporate tax (ISoc) or personal income tax, depending on the taxpayer's status.
The Basic Deduction: 10% for SMEs, 20% on Digital Assets
The basic deduction applies to new tangible or intangible fixed assets acquired or created during the accounting year and assigned exclusively to the professional activity in Belgium. Two cross-cutting conditions apply: the asset must be depreciable over at least three tax periods, and its acquisition must be made in new condition (second-hand assets are excluded).
Conditions for the basic deduction
Be a sole trader or small company (SME)
Large companies cannot apply this rate since 2025.
New tangible or intangible fixed asset
Acquired or created during the accounting year.
Exclusive assignment to the professional activity in Belgium
A mixed-use asset must be split between professional and private portions.
Minimum depreciation period of three years
Small items depreciated over one or two years are excluded.
The rate rises from 10% to 20% for assets falling under basic digital investments: electronic payment systems, customer relationship management (CRM) tools, GDPR compliance solutions, cybersecurity software and associated equipment. This creates in practice a sub-tier within the basic category, still reserved for SMEs and the self-employed.
The Thematic Deduction: 40% across Four Investment Families
The thematic deduction aims to direct investment spending towards objectives of general interest. It applies to four categories of fixed assets, defined by royal decree and accompanied by a list of eligible assets:
- Investments in energy efficiency and renewable energies: thermal insulation, heat recovery systems, photovoltaic panels, smart charging stations, etc.
- Investments in zero-CO2-emission transport: electric vehicles, hydrogen vehicles, charging infrastructure linked to professional activity.
- Environmentally friendly investments: equipment reducing pollutant emissions, industrial waste treatment, water and air protection beyond minimum legal standards.
- Associated digital investments: technologies supporting one of the three previous themes (real-time energy consumption monitoring, digital management of clean vehicle fleets, etc.).
| Tax year 2026 (investments 2025) | Tax year 2027 (investments 2026 onwards) | |
|---|---|---|
| SMEs and self-employed | 40% | 40% |
| Large companies | 30% | 40% |
The thematic deduction requires an attestation issued by the competent regional authority (SPW Économie in Wallonia, Agentschap Innoveren & Ondernemen in Flanders, hub.brussels for Brussels). This attestation must be obtained within three months of the end of the accounting year. On a transitional basis, this deadline was extended to twelve months for attestations to be obtained before 30 June 2026. Each investment must also reach a minimum amount of €1,000 to fall within the scope of the thematic deduction.
The Technological Deduction: 13.5% for R&D and Patents
The technological deduction is available to all companies, regardless of size. It covers tangible and intangible fixed assets assigned to research and development on the one hand, and patents on the other.
Two calculation methods are available, at the taxpayer's choice:
- One-off deduction method: the DPI amounts to 13.5% of the acquisition or cost value of the asset, deducted in full in the year of acquisition.
- Spread method: the DPI is calculated at 20.5% of the depreciation charges allowed for each tax period falling within the asset's depreciation life. This method applies over several years and may be advantageous for long-lived assets.
The spread method is not available for patents: only the one-off method at 13.5% applies to them. For R&D assets, the choice between the two methods is made at the first return and cannot subsequently be changed for the asset in question.
Unlimited Carry-Forward and Filing Conditions
Before 2025, an unused DPI (due to insufficient taxable profit) could only be carried forward for one accounting year. That restriction has been removed: since 1 January 2025, the unused DPI balance is carried forward without time limit to subsequent years (Articles 68 to 77 of the CIR 92, as amended by the Act of 12 May 2024). This is a significant structural change for growing businesses or those with cyclical profits.
To benefit, the company must complete form 275U (in Biztax) or 276U and retain documentation justifying the nature, amount and professional assignment of the relevant assets. In the event of a tax audit, the tax authority may request to examine acquisition invoices, depreciation schedules and, for the thematic deduction, the regional attestation. The SPF Finances publishes a dedicated page and downloadable forms at finances.belgium.be.
For a deeper understanding of how the DPI fits into the construction of the taxable base, the article on corporate tax in Belgium details how the DPI integrates into the ISoc calculation alongside definitively taxed income and carried-forward tax losses. Deductible professional expenses for a BV/SRL are another complementary lever for lawful tax optimisation.
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Further reading
The investment deduction sits within a broader set of tax optimisations available to Belgian companies:
- Corporate tax in Belgium: rates, calculation and reduced SME rate: understand how the DPI concretely reduces the ISoc due, alongside other deductions.
- Deductible professional expenses for a SRL: the other major lever for reducing the taxable base, complementary to the DPI.
- Financial plan for a SRL: what it is and how to draft it: integrating the DPI into financial projections from company formation.
