As an entrepreneur, you are entitled to several benefits. This article outlines an additional allowance that is related to investments.
It is called: the “small scale investments allowance”, in Dutch: “kleinschaligheidsinvesteringsaftrek”.
Basically, you will be allowed to deduct an additional 28% of the invested amount, provided (amongst others) that you have invested more than € 2,600 excluding VAT during the tax year 2023.
So, if you are planning to invest – for instance – in a new computer, think twice:
Most computers cost less than € 2,600 excluding VAT nowadays.
Solution: as mobile phones are becoming more expensive every year, you may consider purchasing a new computer + a new mobile phone in one year, rather than purchasing these items in subsequent years.
In that case, your invested amount will exceed € 2,600 and you will be able to deduct at least: € 2,601 * 28% = € 728 extra from your taxable profits.
Please note that the investments allowance is capped at a maximum of € 17,841 for investments as from € 63,717 up to € 117,991 in 2023.