Organisations that invest in energy-conserving or environmentally friendly corporate assets can count on a fiscal advantage via the Energy Investment Deduction (EIA) and the Environmental Investment Deduction (MIA). The percentages for MIA have been increased in 2022.
These two fiscal measures were set up by the Dutch government to stimulate corporations that contribute to increasing our economy’s sustainability. The EIA and MIA are settled via the corporate tax and lead to an extra tax deduction. This may lead to an advantage of up to 14% of the investment sum.
In addition to the MIA, the government also allows corporations to write off part of the environmentally friendly investment at a time that suits you best. This is done via the Voluntary Depreciation on Environmental Investment (Vamil). You can write off up to 75% of the investment at a time of your choosing, while the remainder is written off in the usual manner.
Target audiences of EIA, MIA and Vamil
The Energy Investment Deduction (EIA), Environmental Investment Deduction (MIA) and the Voluntary Depreciation on Environmental Investment (Vamil) are of interest to any organisation, large or small, that is planning to invest in energy-conserving or environmentally friendly corporate assets. The important thing is that profit is being earned and profit tax is being paid – now or in the near future. The deductions are settled via corporate tax.
Conditions, characteristics and figures
- For any entrepreneur planning to invest in energy-conserving or environmentally friendly corporate assets
- Investments are detailed on the Energy List and the Environmental List
- The Energy List contains corporate assets for corporate buildings, processes, transport means and sustainable energy
- The Environmental List contains corporate assets for resources and waste, food supply and agriculture, mobility, climate and atmosphere, use of space and built-up areas
- EIA: corporate tax deduction of 45,5% of the investment sum
- MIA: per 1 January 2022, these percentages have been increased to 27% – 45%.
- Vamil: depreciation of 75% of the investment sum at a moment of your choosing
- Submission within three months of entering into the commitment.
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