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Environmental investment allowance (MIA)

This information is provided by Netherlands Enterprise Agency

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?

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?

If you wish to use this scheme, you must notify the Netherlands Enterprise AgencyExternal link 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.nlExternal link. You can also declare this investment in your tax returnExternal link.

This article is related to:

This information is provided by

Netherlands Enterprise Agency