Do you have a company in the Netherlands and do you invest measures to reduce CO2 emissions such as heat infrastructure, in energy-efficient technologies or assets? You may be eligible for the Energy Investment Allowance (Energie-investeringsaftrek, EIA).
What is the Energy Investment Allowance (EIA)
With the Energy Investment Allowance you can offset 45,5% of your investments against your personal or corporate income tax.
You can claim the Energy Investment Allowance for all assets included in the annual Energy List (in Dutch) compiled by the Netherlands Enterprise Agency. Annually you can submit a proposal for business resources (in Dutch) that are not included on this list. You can view the changes for 2023 here (in Dutch).
The Netherlands Enterprise Agency offers information for several sectors, such as industry, agriculture (livestock), horticulture, sustainable construction, and activities concerning energy transition and balancing (all in Dutch). You can also consult the energy investment allowance FAQ for more information.
When do you qualify?
- Your company is liable for tax and established in the Netherlands.
- The minimum amount of the investment and production costs you report is €2,500.
- The amount you report does not exceed €126 million.
- 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 for the EIA and environmental investment allowance (MIA) or SDE+ schemes.
You can simultaneously apply for both the energy investment allowance (EIA) and the small projects investment credit (KIA).
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 Administration (Belastingdienst).
How to apply?
Make sure to apply in time, there are different terms for purchase and production costs. Please read the information on applying for the EIA on the Netherlands Enterprise Agency's website. You can apply for EIA to the Netherlands Enterprise Agency (in Dutch).