This article is related to:

Environmental investment allowance (MIA) increased in 2022

This information is provided by

Netherlands Enterprise Agency, RVO

Effective date: 1 January 2022

What changes?

Does your company invest in sustainable business assets? The percentages of the environmental investment allowance (Milieu-investeringsaftrek, MIA) will increase in 2022.

The MIA has 3 percentage levels, depending on the business asset. The new percentages are 27%, 36%, and 45%. Currently, the percentages are 13.5%, 27% and 36%. The Dutch-language Environment list (Milieulijst) states which percentage applies to which business asset.

In 2022, you can deduct up to 45% of the investment costs from your taxable profit. The MIA applies in addition to the regular amortisation.

For whom?

  • entrepreneurs investing in sustainable business assets

When?

This change in regulation is expected to come into effect on 1 January 2022.

Please note: The effective date of this measure is not yet final. Entry into force is subject to its passing through the upper and lower houses of parliament or proclamation of the Order in Council (Algemene Maatregel van Bestuur, AMvB) or ministerial decree and publication in the Staatsblad or Staatscourant (Government Gazette, in Dutch).

This article is related to:

This information is provided by

Netherlands Enterprise Agency, RVO