Towards sustainability: benefit from subsidies and schemes

What does ‘going green’ mean?

Going green means making your business more environmentally friendly and future-proof. This could mean insulating your business premises to reduce energy consumption, or manufacturing your products from recycled materials. There are an increasing number of regulations requiring businesses to operate in a more sustainable way. The government supports this through subsidies and tax incentives.

Tax benefits for sustainable investments

You can deduct investments for your business from your profits. As you reduce your profits, you will pay less tax. There are extra tax benefits for green investments. These benefits apply in 2026:

• Energy Investment Allowance (EIA)
• Environmental investment allowance (MIA)
• Random depreciation of environmental investments scheme (Vamil)

You can make use of these tax benefits if your investment costs at least €2,500. Report your investment to the Netherlands Enterprise Agency (RVO) within 3 months.

Invest in a sustainable building, product, or transport with EIA

Invest in a greener building, product, or transport with a tax benefit. Consider, for example, a car that emits less CO2 or an energy-efficient cooling system. Thanks to the Energy Investment Allowance (EIA), you can deduct 40% of the costs of sustainable investments from your profit. You do this in the calendar year in which you make the investment. The EIA only applies to investments listed on the Energy List (in Dutch).

Note: The Government intends to raise the EIA rate to 45.5% in 2027.

Deduct investment costs from your profits with MIA

Do you want to purchase environmentally friendly business assets, such as an electric cargo bike, with tax relief? Use the Environmental investment allowance (MIA). Under this scheme, you can deduct up to 45% of your investment costs from your profits. You do this in the calendar year in which you make the investment. The MIA applies only to investments in assets on the Environment List (in Dutch).

Combining the EIA or MIA with the Small-scale Investment Allowance

You may not claim both the EIA and the MIA for the same investment. However, you can combine one of these grants with the Small projects Investment Credit (KIA). The KIA is meant for investments between €2,900 and €398,000. You do not need to apply for the KIA; instead, you apply the deduction yourself in your tax return.

Depreciate sustainable investments with Vamil

You cannot deduct the costs of investments above €450 euros in one go: you spread the amount over several years. This is called depreciation. Usually, you depreciate 20% per year.

You can gain a tax benefit by depreciating environmentally friendly investments at a time that suits you. Under the the Random depreciation of environmental investments scheme (Vamil),  you can decide when you want to write off 75% of your investment costs. You write off the remaining 25% according to the regular investment tax deductions. Have you made a large profit? Then you can reduce your tax liability by depreciating a large portion of the investment.

Please note: the asset you depreciate using Vamil must be on the Environment List (in Dutch). You may depreciate a maximum of 75% in a year.

Sustainable transport

From 2050, the Netherlands aims to be carbon neutral, and only vehicles that do not emit exhaust fumes will be allowed on the roads. You can make use of the MIA and Vamil schemes if you want to invest in a clean company car. 

Installing charging points with SPRILA

Does your business have parking spaces on its own premises? If so, you can apply for the Private Charging Infrastructure at Businesses Subsidy Scheme (SPRILA) if you are going to install charging points for electric cars there. You can use the subsidy if you drive an electric car yourself, but also if, for example, you have employees and customers with electric cars.

Sustainable production

The Netherlands aims to have a circular economy by 2050. This means we will no longer produce waste and will continue to reuse raw materials. If you wish to reuse, repair, or recycle products or materials within your business, you can make use of the schemes for circular projects (in Dutch).

Sustainable business premises

Do you want to generate your own green energy? Or heat your premises sustainably? Then you can use the sustainable energy investment scheme (ISDE). You are eligible for the ISDE if you invest in a heat pump, a solar boiler, or wind turbines. The amount of subsidy you receive depends on the product you purchase.

Flexible electricity consumption with Flex-e

If the electricity grid in your region is overloaded, you may not be able to grow your business or make it more sustainable. Does this apply to you and do you have an electricity connection larger than 3x80 amps? Then apply for the subsidy for flexible power consumption (Flex-e) grant from 2027. This grant allows you to explore how to manage your electricity more flexibly. Or to take measures to use electricity more intelligently. For example, buying batteries or storage units to store energy.

Sustainable financing

Do you have a good plan for an environmentally friendly project and are looking for investors? There are schemes available for the financing of sustainable projects.

Pay less interest

Are you working on an environmentally friendly project, for example in the field of recycling or raw material conservation? Ask your investor to apply for a Green Declaration (groenverklaring, in Dutch). This is proof that you are borrowing money for a sustainable purpose. With such a declaration, you pay a lower interest rate. From 2028, the government will end tax breaks for green investments.

Easier borrowing: government guarantee

Are you borrowing money to make your business more sustainable via the SME credit scheme (BMKB-Groen)? Then the government guarantees part of the loan. If you are unable to repay the loan, the government assumes part of the risk from the organisation that lent you the money, such as a bank. Because the risk is lower, it is easier for you to secure a loan.

SME Sustainability Loan

Do you want to make your business more sustainable and reduce your energy costs? You can do so with the SME Sustainability Loan (in Dutch), from Qredits. This is a loan of up to €50,000 at an interest rate of 2%, for sustainable solutions for your business.

Combine schemes for extra benefits

Some schemes can be combined. This gives you extra benefits.

You can use these schemes together:

• With the MIA or EIA, you get an extra deduction from your profits + with the Vamil, you can choose when to depreciate the investment.
• With the ISDE, you receive a grant for a sustainable investment + the amount you pay yourself can be deducted from your profits using the MIA or EIA.

Example: combining MIA and Vamil

You buy an electric cargo bicycle for your in-town deliveries. It costs €5,000. In the Environment list, you see that you can deduct 36% of the investment from your profit if you use the MIA. And that the Vamil allows you to deduct 75%. You decide to use the Vamil for 1 year. This is how you calculate your tax benefit:

1. MIA deduction: 36% of €5,000 is €1,800
2. Vamil deduction: 75% of €5,000 is €3,750

Combined, your total deduction amounts to €5,550 (€1,800 + €3,750).

If your profit before tax was €50,000, your new taxable profit will be €50,000 - €5,550 = €44,450. You do not have to pay tax over the €5,550 deduction for your freight bike.

If you have questions, contact your accountant or call the KVK Advice Team.