MIA\Vamil (Environmental Investment Deduction and Arbitrary Depreciation)

Investing in energy-saving business assets can also be fiscally advantageous in 2026 through the MIA/Vamil and EIA schemes. The environmental investment allowance can also be used as a selling point to customers.

The total budget for 2026 is € 155 million, including € 135 million for the MIA scheme and € 20 million for the Vamil scheme. On the Environmental List and Energy List you can find the business assets and techniques that are eligible for these schemes.

MIA/Vamil scheme

The Environmental Investment Allowance (MIA) and the Random Depreciation of Environmental Investments (Vamil) are aimed at investments in environmentally friendly business assets and techniques. The Environmental List 2026, which lists eligible business assets, consists of five chapters. Two of these are particularly relevant to Fedecom members:

Chapter 2: Food Supply & Agricultural Production (including greenhouses, stables, agricultural implements and processing equipment).
Chapter 3: Mobility (including Section 3.4 Mobile Tools and Section 3.8 Distribution of Alternative Fuels).

Download the 2026 Environmental List here.

More information about the MIA and Vamil can be found on the website of the Netherlands Enterprise Agency.

Energy Investment Allowance (EIA)

With this scheme, entrepreneurs can invest fiscally advantageous in energy-saving assets and renewable energy. Companies that invest in techniques from the Energy List 2026 can deduct 40 percent of the investment costs from their taxable profit through the EIA. With this EIA, the government gives an impulse to energy saving,_{CO2 reduction} and sustainable economic growth. For 2026, the budget is € 460 million, an increase of € 29 million from 2025. The scheme applies to investments from € 2,500.

Download the Energy List 2026 here.

More information about the EIA can be found on the website of the Netherlands Enterprise Agency.

Using the infographic from the Netherlands Enterprise Agency (RVO), you can easily search the Environmental List and the Energy List.