R&D tax credit Active
Investment deduction (incl. technology/R&D)
A deduction (or, for R&D, an alternative tax credit) on qualifying investments, modernised from 2025 into a three-track system with an enhanced "technology" track for R&D and environment-friendly assets.
✓ 3 Jul 2026⚠ Verify pending
⚠ Verify pending. Current percentages per track change annually and should be confirmed against FPS Finance before relying on figures.
Key parameters
| Tracks (from 2025) | Basic · targeted/technology (higher) · technology deduction |
|---|---|
| R&D option | One-off deduction or a spread R&D tax credit (creditable/refundable) |
| Base | Qualifying capitalised investments (incl. R&D assets) |
Eligibility
- HQ
- Any headquarters country
- Local presence
- Local tax presence required (branch is sufficient) A branch office (Zweigniederlassung/permanent establishment) of your existing company is enough — you do not need to form a new legal entity such as a GmbH or BV.
- R&D substance
- Required
- Company size
- No size restriction
- Models
- All
- Sectors
- All
- Goals
- Additional design site in Europe; Manufacturing / fab site; R&D cooperation without own site
Applies to Belgian-taxable investments; the enhanced technology track requires a Belspo attestation. Interacts with the R&D withholding exemption.
Mechanism & application
Rule-based entitlement — Legal entitlement — self-assessment, no case-by-case funding decision.
Claimed in the corporate income tax return; Belspo attestation for the technology track.
Timeline: Immediate (tax filing)
Legal basis & sources
- Legal basis
- Art. 68 ff. CIR 92 (investment deduction), modernised as of 1 Jan 2025
- Verification
- CIR 92 / EY (investment deduction reform 2025) — rates pending annual confirmation
from 1 Jan 2025 until no expiry review 1 Jan 2027
Changelog
-
1 Jan 2025
Investment deduction regime modernised into a three-track system with an enhanced technology track.
Source: FPS Finance / EY