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If you own a company in the Netherlands and you invest in environmentally friendly business assets, you may be eligible for the environmental investment allowance (milieu-investeringsaftrek, MIA). You can deduct 36% of your capital outlay from taxable profit in addition to the regular depreciation. The deduction concerns the following costs:
- Purchase costs.
- Production costs (i.e. the costs you would incur if your company produced the business asset itself).
- Modification costs and/or the cost of purchasing new components.
- The cost of environmental consultancy (only for SMEs).
You can apply the MIA scheme in addition to the Random depreciation of environmental investments scheme (VAMIL).
When do you qualify?
- Your company is registered in the Netherlands, Aruba, Curaçao, St. Maarten or special Dutch municipalities Bonaire, St Eustatius or Saba and is liable to pay tax here.
- You invest in a business asset that is on the Environment list (Milieulijst tool), which is drawn up annually by the Ministry of Infrastructure and Water Management.
- You invest at least €2,500 per year.
- Your investment does not exceed €25 million.
- You do not simultaneously apply for the energy investment allowance (EIA)
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?
If you wish to use this scheme, you must notify the Netherlands Enterprise Agency within 3 months of having purchased the business resource. To do so, companies registered with the Dutch Chamber of Commerce (KVK) can use eHerkenning (eRecognition) level 1 (EH1), see mijn.rvo.nl. You can also declare this investment in your tax return.