Investment deduction rates for tax year 2025 published


The percentages of the investment deduction for investments made during the taxable period linked to tax year 2025 until 31 December 2024 have been published. Please find below an overview of the percentages that apply for companies.

One-off investment deduction

  • Patents, environmentally friendly investments for research and development, energy-saving investments and smoke extraction or ventilation systems in catering establishments: 15,5%
  • Zero-carbon trucks, refueling infrastructure for blue, green or turquoise hydrogen and electric charging infrastructure for zero-carbon trucks:
    • Obtained or established between 1 January 2022 and 31 December 2023: 37%
    • Obtained or established between 1 January 2024 and 31 December 2024: 31,5%
  • Investments to encourage the reuse of packaging for drinks and industrial products: 3%
  • Investments in seagoing vessels by companies that derive profits exclusively from maritime shipping: 30%
  • In the hands of small companies (as referred to in Article 2, §1, 5°, c) bis of the Belgian Income Tax Code), the following investments:
    • Digital investments: 15,5%
    • Investments in security: 22,5%
    • Other than any of the aforementioned investments: 8%

Spread investment deduction

22,5% of depreciation on environmentally friendly investments for research and development acquired or realized during the taxable period 2025 until 31 December 2024.

For investments in research and development and patents, a tax credit can be applied. The aforementioned percentages also apply, multiplied by the Belgian statutory corporate tax rate. Any further questions? Don’t hesitate to reach out to Tom Wallyn or your regular PwC tax contact.