The Investment Deduction allows for a reduction in the taxable base for R&D or environmentally-focused investments. As of January 1, 2025, the scheme has been reorganized into three non-cumulative categories:

• Basic Deduction: 10% for SMEs (20% for digital SMEs)
• Thematic Deduction: 40% (for energy savings, low-carbon transport, environment, sustainable digital)
• Technology Deduction: 13.5% (one-off) or 20.5% (spread), for patents or environmentally friendly R&D

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An alternative to the Investment Deduction, the Research Tax Credit is calculated based on R&D investments. It offers the possibility of partial or full reimbursement of unused credit after 4 years (effective from tax year 2025). Unused credit can be carried forward to subsequent tax years. Conditions: investment allocated to R&D activity, company taxable in Belgium, project with no negative environmental impact.

The IID allows for the deduction of up to 85% of net innovation income from the taxable base. It applies to income related to patents, copyright-protected software, or definitive transfers of intellectual property rights. The calculation is based on net income (gross income minus historical and annual development costs) and includes a NEXUS ratio, which protects against optimization through related companies.