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Government information for entrepreneurs

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Energy Investment Allowance (EIA)

This information is provided by

Netherlands Enterprise Agency, RVO

If you have a company in the Netherlands and you invest in energy-efficient technologies or assets, you may be eligible for the Energy Investment AllowanceExternal link (Energie-investeringsaftrek, EIA). You can then offset your investments against your personal or corporate income tax. You can claim the allowance for all assets included in the annual Energy ListExternal link compiled by the Netherlands Enterprise Agency (RVO.nl). Annually you can submit a proposal for business resources that are not included on this list.

RVO.nl has published brochuresExternal link (in Dutch) for the industrial, agricultural and horticultural, transport, ICT, catering and recreational sectors, supermarkets and business premises. The brochures list which energy technologies are eligible for the Energy Investment Allowance according to sector.

When do you qualify?

  • Your company is liable for tax and established in the Netherlands.
  • The minimum amount of your investment is €2,500.
  • You hold the required licences. The licences required depend on your investment.
  • The asset is not yet in general use in the Netherlands.
  • You do not simultaneously apply the EIA and SDE+ schemes.

Disinvestment surcharge

If you sell or give away the business assets within 5 years after your investment and the total value exceeds €2,300, you must repay a proportion of the allowance via the disinvestment surcharge. For further information, please contact the Dutch Tax and Customs AdministrationExternal link (Belastingdienst).

How to apply?

Please read the information on applying for the EIAExternal link at RVO.nl.

Prinsjesdag (Budget Day) 2019 announcement

On Prinsjesdag (Budget Day) 2019, the government announced that from 2020 the Energy Investment Allowance will also apply to investments which reduce CO2 emissions, for example heat infrastructure. In 2019, the EIA only applied to investments in energy-saving technology and company equipment.

This article is related to:

This information is provided by

Netherlands Enterprise Agency, RVO