Abbreviated form of legal source(s)
- Income Tax Law 2001
- Energy List 2021
Description of support scheme
Through the Energy Investment Allowance, enterprises who choose to invest in energy-efficient technologies and sustainable energy can gain tax benefits. The budget for the Energy Investment Allowance for 2021 is 149 million euros. The investment costs must amount to minimum 2,500 EUR and maximum 126 million EUR per calendar year.
The Energy List published every year describes eligible investments. Proposals for the Energy List 2022 can be submitted until 1 September 2021.
Amount
The amount of tax allowance may cover up to 45.5% of total investments made in renewable energy or energy-efficiency technologies (art. 3.42 par. 3 Income tax law 2001). The level of funding varies per project and depends on several characteristics, such as the source of energy.
Addressees
Enterprises which choose to invest in renewable energy plants, energy-efficiency technologies, or energy-saving projects (art. 3.42 and art. 3.43).
Procedure
Enterprises must apply for this tax benefit online with the Netherlands Enterprise Agency who will review these applications and approves or denies the application. The application will then be passed onto the Tax Authority who will choose what amount of tax credit will be awarded.
Competent authority
- Netherlands Enterprise Agency
- Tax Authority