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 comes into effect on 1 January 2022.

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This information is provided by

Netherlands Enterprise Agency, RVO