How do you maximize your tax benefit from the EIA?
With the EIA, your tax deduction for qualifying investments can amount to up to 40 percent of the investment. This deduction reduces the taxable profit, resulting in a reduction of the taxes to be paid. For entrepreneurs this is an incentive to invest in energy-saving and sustainable technologies.
Example calculation for 2026
Suppose you invest 1,000,000 euros in energy-saving technologies that qualify for the EIA in 2026. Based on a deduction rate of 40 percent (2026), the company can deduct 400,000 euros from its taxable profit. As a result, at a (maximum) corporate tax rate of 25.8 percent, jou will pay 103,200 euros less tax!
Combining with KIA is possible
You may apply the EIA in conjunction with other facilities. For example, do you combine the EIA with the Small Scale Investment Allowance (KIA)? Then you may deduct up to 70 percent of the investment amount!
Combination with MIA, VAMIL and ISDE not (always) possible
The Environmental Investment Allowance (MIA) and the arbitrary depreciation of environmental investments (VAMIL) have their own environmental list. This list has some overlap with the Energy List for the EIA, however the benefits differ from the EIA. Note: you may not apply the MIA and the EIA to the same investment!
Some investments, such as heat pumps, are also eligible for the Investment Subsidy for Sustainable Energy (ISDE). You may not combine this subsidy scheme with the EIA either. So it’s important to make a choice with such investments. You apply for the ISDE based on a quotation which may be more interesting than the EIA. Please contact us if you would like to receive additional information about these other facilities.
Who is eligible for the EIA?
Are you, as an entrepreneur, subject to personal income tax or corporate income tax in the Netherlands? Then you may benefit from the EIA. Both self-employed entrepreneurs and legal entities (BVs and NVs) can make use of the EIA. Do you have a government organization, foundations or associations and pay corporate income tax? Then you can also be eligible for the EIA.
Which investments qualify?
You can use the EIA for investments in capital assets or technologies that are energy-efficient and/or reduce CO₂ emissions, which you make in the Netherlands. These can be found in the Energy List. This list is updated every year and includes the specific requirements and criteria you must meet. In 2026, the most notable items are higher-capacity solar panels, biobased insulation, and heat pumps. In addition, many new additions have been made for various sectors, including drones for fertilization, storage of excess heat, and aerodynamic truck cabins.
The Energy List distinguishes the following categories or qualifying investments:
Buildings
Investments in energy-saving technologies and systems for commercial buildings, such as heating/cooling, ventilation/ insulation, lighting/drives, energy reuse/saving, and energy performance improvement.
Processes
Investments in technical facilities and systems for energy-saving in processes, such as heating/cooling, ventilation/ insulation, lighting/drives, drying/humidifying and energy saving/management.
Transportation
Investments in technical facilities and systems for energy-saving in transportation, such as heating/cooling, drives and energy reuse/management.
Sustainable Energy
Investments in technical facilities for the use of sustainable energy, such as sustainable heat collectors, sustainable electricity generation, conversion devices, heat/cold storage in the ground, and batteries for storing sustainably generated electricity.
Energy Balancing
Investments in specific assets for energy storage, conversion, and smarter energy use, such as sustainable energy storage, electricity supply facilities, conversion to heat/hydrogen, grid balancing, and intelligent local energy networks.
Energy Transition
Investments in specific assets that contribute to the transition to sustainable energy, such as electric ovens, steam or heating solutions, infrared panels, hydrogen systems, and technical facilities for CO2 emission reduction in existing facilities.
Energy Advice
In addition to these categories, there are also investments possible in the field of energy advice, such as energy advisory costs, custom advice, CO2 emission reduction plans, and blower door tests.
Production Costs
Production costs that you incur for the asset should also be reported within three months after the end of each calendar quarter in which these production costs were incurred. If you already have the asset in use, you must report the production costs within three months of its commissioning.
Under which conditions can the EIA be applied?
To benefit from the EIA, you must meet the following conditions:
- You are liable for personal income tax or corporate income tax in the Netherlands.
- Your investment amounts to at least 2,500 euros.
- The technology or asset is listed on the official Energy List.
- You have not used the asset before.
- You did not benefit from The Environmental Investment Allowance [MIA) for the same technology or asset.
You must submit submit an application [including the necessary information and supporting documents, such as invoices and technical specifications of the investment) to the Netherlands Enterprise Agency [RVO). The application must be made within three months after entering into the investment obligation.
How does the application and use of the EIA work?
The application and use of the EIA can be summarized in five steps:
- Check whether your investment is listed on the official Energy List and meets the requirements mentioned above.
- Report the investment to the Netherlands Enterprise Agency [RVO).
- The RVO will review your application. If additional information is required, you will be notified within ten working days.
- You receive a Decree that confirms that the EIA can be applied in the tax return.
- You indicate in the tax return for that year, whether you are entitled to the Energy Investment Allowance and the amount you are eligible for.
Contact us
Do you want to know more? Feel free to contact us. We are happy to help you.
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