Tax deduction for sustainable investments (DPI)

The basic deduction is reserved for SMEs. It amounts to:

• 10% for SMEs (not available to large companies)
• 20% for digital investments by SMEs

The thematic deduction applies to specific investments: energy saving, low-carbon transport, environmental protection, and sustainable digital technology. Its rate is 40%. It is subject to restrictive lists of eligible investments.

The technology deduction applies to patents and environmentally friendly R&D projects. Its rate is 13.5% as a one-time deduction for the relevant fiscal year, or 20.5% as a deduction spread over several years.

To be eligible, investments must be depreciable assets:

• Tangible or intangible
• Newly acquired or formed
• During the year or the fiscal year
• Allocated in Belgium for professional activity

1. Preliminary project audit: evaluation of your investments and identification of eligible projects
2. Optimization of submission strategy and data collection
3. Drafting and submission of the tax file, in compliance with administrative requirements
4. Case defense, obtaining tax documentation, and final calculation of savings;