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Investment Deduction & R&D Tax Credit Belgium

Maximise Your Return on Innovation-Driven Investments.

Reduce your effective corporate tax rate by unlocking Belgium’s fiscal incentives for research and development.

Leyton’s tax incentive specialists help Belgian companies identify eligible investments, choose the optimal filing strategy and secure the maximum benefit under the reformed Investment Deduction and R&D Tax Credit framework.

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HOW IT WORKS

How the Investment Deduction & R&D Tax Credit Work in Belgium

Belgium’s Investment Deduction and R&D Tax Credit allow companies to reduce their taxable income or corporate tax due on assets used for research and development, energy efficiency and environmental sustainability. 

Companies may benefit either through a one-shot deduction or a spreading deduction across the depreciation period — enabling optimal cash flow management and long-term tax planning. 

Following the reform approved on 11 December 2025, the framework has been significantly updated: carry-forward caps have been abolished, regional aid combinations are now permitted under specific conditions, and a 40% thematic deduction rate applies to all companies from assessment year 2027. 

Eligible assets and investments include: 

  • Tangible and intangible assets directly used in R&D activities 
  • Equipment, prototypes or software developed for research and testing purposes 
  • Investments improving energy efficiency, environmental performance or supporting the circular economy 

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Eligibility

Expenses That Qualify

Discover the Investments That Qualify for the Belgian Investment Deduction 

R&D Equipment & Prototypes

The Investment Deduction can apply to machinery, laboratory facilities, testing equipment and prototypes directly used for scientific research or experimental development in Belgium.

Strategic Innovation Infrastructure

Capitalised development costs for new products, production processes or innovative services may qualify — even where expenses were initially booked directly to the profit and loss account.

Patents & Intangible R&D Assets

Newly acquired or produced intangible assets — including patents and capitalised development costs — used to support R&D activities in Belgium or the European Economic Area may qualify.

Software & Digital Innovation Assets

Software developed or acquired for research, testing or innovation processes may qualify under the technology deduction track, at 13.5% one-shot or 20.5% spread for investments made in 2025.

Energy Efficiency & Clean Technology

Assets enabling clean energy production, energy savings, zero-emission mobility or hydrogen infrastructure are eligible under the thematic deduction — at up to 40% from assessment year 2027.

Circular Economy & Environmental Investments

Equipment and infrastructure supporting decarbonisation, recycling, sustainable production or ecological transformation qualify under the thematic deduction lists valid through 31 December 2027.

OUR PROCESS

Your Path to Maximising Your Investment Deduction & R&D Tax Credit in Belgium

A structured approach helps you identify every eligible investment, choose the right fiscal route and manage the full compliance lifecycle. 

01.

Pre-Analysis

We identify your key contacts, collect financial and technical information and review your Capex plans in detail to determine which investments qualify for the Investment Deduction or R&D Tax Credit in Belgium. 

02.

Audit Meeting

Our team assesses your full fiscal potential, presents the dedicated experts involved, identifies any missing documentation and defines a clear roadmap and timeline for your Investment Deduction project. 

03.

Tax Filing Strategy

We advise on the most advantageous route — one-shot or spreading deduction, Investment Deduction vs R&D Tax Credit — and assist with all filing obligations to ensure an optimised submission via Form 275U.

04.

Certification & Pre-Filing Requirements

We prepare, submit and monitor your certification request, compiling all technical and financial documentation required to substantiate your claim and support future audits.

05.

After-Care & Compliance Monitoring

Our experts provide ongoing post-filing support — monitoring legislative updates, responding to authority follow-up and assisting with any additional documentation or audit requests.

WE ARE HERE TO HELP

Talk to an Investment Deduction & R&D Tax Credit Specialist

Ready to identify your eligible investments and estimate your fiscal advantage?

Book a free assessment with one of Leyton’s Innovation & Tax Incentive specialists and discover how much your company could save under Belgium’s reformed Investment Deduction and R&D Tax Credit framework.

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WE ANSWER YOUR DOUBTS

Frequently Asked Questions

Everything you need to know about investment deductions and tax credits before working with us.

What is the Investment Deduction in Belgium and how does it work?

The Investment Deduction allows Belgian companies to deduct a percentage of the value of qualifying assets from their taxable income — on top of regular depreciation. It can be applied as a one-shot deduction or spread across the depreciation period, and unused amounts can now be carried forward without time limitation under the December 2025 reform.

The Investment Deduction reduces your taxable income directly. The R&D Tax Credit reduces corporate tax due and can be carried forward or refunded after four subsequent tax years. From assessment year 2027, the technology deduction can also be converted into a refundable R&D Tax Credit, making a comparative analysis essential before choosing the right route.

The reform approved on 11 December 2025 introduced four major updates: combination with regional aid is now permitted under specific conditions; annual carry-forward caps have been abolished; the basic deduction can be carried forward without time limitation; and a 40% thematic deduction rate applies to all companies from assessment year 2027.

Eligible assets must be newly acquired or produced, capitalised, located in Belgium and depreciable over at least three years. Qualifying investments include laboratory equipment, prototypes, patents, clean energy installations and other assets listed under the thematic deduction categories valid through 31 December 2027.

Yes — under the 2025 reform, projects receiving regional subsidies are no longer automatically excluded from the Investment Deduction. However, each support measure must be checked individually. In Flanders, GREEN Investment Aid and the Ecology Premium+ cannot be combined with the Investment Deduction. Leyton verifies cumulation conditions across all applicable schemes to ensure full compliance.

No. The 40% thematic deduction rate applies temporarily under the current asset lists through 31 December 2027, with a potential two-year extension. Companies with non-calendar fiscal years should plan carefully, as they may benefit from the increased rate for a limited period only.

With the abolition of annual carry-forward caps, SMEs can now fully utilise the basic deduction without previous limitations. The technology deduction also offers SMEs the option of conversion into a refundable R&D Tax Credit, providing additional flexibility for companies with limited taxable income in a given year.

The certification request must be filed within three months following the financial year in which the investment was made. For thematic deductions on investments made up to 30 June 2026, the deadline extends to twelve months. The certificate must then be attached to your corporate tax return via Form 275U.

If the tax administration has not issued your certificate before the filing deadline, you may request an extension of the corporate tax return deadline or submit a tax claim once the certificate is received — ensuring the benefit can still be applied retroactively.

Leyton combines technical, scientific and fiscal expertise to manage every stage of your Investment Deduction process — from identifying eligible Capex assets and selecting the right fiscal route, to managing certification, filing via Form 275U and defending your claim in case of audit. Our consultants stay continuously updated on Belgian tax reform and maintain direct communication with the tax authorities, ensuring maximum fiscal return with full compliance.