{"id":1356,"date":"2026-06-17T16:47:42","date_gmt":"2026-06-17T16:47:42","guid":{"rendered":"https:\/\/magyarkonyvelohaz.nl\/?post_type=tudastar&#038;p=1356"},"modified":"2026-07-14T16:49:13","modified_gmt":"2026-07-14T16:49:13","slug":"passenger-cars-and-the-small-scale-investment-deduction-kia","status":"publish","type":"tudastar","link":"https:\/\/magyarkonyvelohaz.nl\/en\/tudastar\/passenger-cars-and-the-small-scale-investment-deduction-kia\/","title":{"rendered":"Passenger Cars and the Small-Scale Investment Deduction (KIA)"},"content":{"rendered":"\n<p>If you are planning to buy or lease a car for your business, the following short article may be important for you.<\/p>\n\n\n\n<p>For your year-end tax return, it makes a difference whether or not you qualify for the KIA, which may provide an additional 28% deductible expense.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Passenger cars and the investment deduction (KIA)<\/h2>\n\n\n\n<p><strong>General rule:<\/strong><\/p>\n\n\n\n<p>A passenger car does not qualify for the investment deduction (KIA) if it is not used for road freight transport or professional transport.<\/p>\n\n\n\n<p>This applies to most standard business passenger cars.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What does \u201cnon-professional transport\u201d mean?<\/h2>\n\n\n\n<p>Examples include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a company passenger car, for example one used by the managing director;<\/li>\n\n\n\n<li>a leased passenger car;<\/li>\n\n\n\n<li>a vehicle used for business purposes but not for transport activities, for example travelling to clients.<\/li>\n<\/ul>\n\n\n\n<p>These vehicles do not qualify for the KIA.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">When can the KIA still apply?<\/h2>\n\n\n\n<p>You may qualify if the car is used for professional road transport, for example:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>a taxi;<\/li>\n\n\n\n<li>a courier service;<\/li>\n\n\n\n<li>a driving school;<\/li>\n\n\n\n<li>an ambulance or specialised transport.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Important summary<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Standard passenger car: no KIA.<\/li>\n\n\n\n<li>Vehicle used for professional transport: KIA may apply.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Important additional note<\/h2>\n\n\n\n<p>Even if the KIA does not apply:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the car can still be depreciated;<\/li>\n\n\n\n<li>the VAT and private-use rules still apply;<\/li>\n\n\n\n<li>the car can be recorded as a business asset.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>If you are planning to buy or lease a car for your business, the following short article may be important<\/p>\n","protected":false},"author":2,"featured_media":1355,"parent":0,"menu_order":0,"template":"","meta":{"_eb_attr":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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