Abbreviated form of legal source(s)
MIA/VAMIL
Description of support scheme
The MIA/VAMIL scheme offers tax deductions to companies whose investments are included in the Environmental List. The Environmental Investment Allowance (MIA) allows for a deduction of up to 36% of the investment amount on top of the regular investment deduction. The Random Depreciation of Environmental Investments Scheme (VAMIL) allows for a 75 % depreciation of an investment in a year.
The MIA/VAMIL Brochure Environment List is published annually and subject to change.
Amount
The 2021 budget for MIA is 114 million euros and for VAMIL this is 25 million euros. If the investment is eligible for MIA, the deduction will be 13.5, 27 or 36% of the investment amount on top of the regular investment deduction depending on the project and technology used. If the investment is eligible for VAMIL 75 % of the tax deduction can be depreciated in a given year.
• light and heavy electric delivery vans, electrically powered taxis equipped with 9 seats or a device for the transport of wheelchair, hydrogen passenger cars, electrically powered passenger cars with integrated solar panels - deduction for a maximum of € 75,000 of the investment amount.
• electrically powered taxi, electric passenger car - deduction for a maximum of € 40,000 of the investment amount.
• electric bus - deduction for a maximum of € 300,000
• light hydrogen delivery van, hydrogen taxi equipped with 9 seats or a device for the transport of wheelchair - deduction for a maximum of € 125,000 of the investment amount.
Addressees
Enterprises who choose to invest in renewable energy, energy-efficiency technology or energy-saving projects.
Procedure
Those who want to apply must do so via the online portal of the Netherlands Enterprise Agency who will then review the applications. After the registration of the applications have taken place, they will be applied through tax declaration.
Competent authority
Netherlands Enterprise Agency