Tax regulation mechanism (MIA/VAMIL)

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. The list contains a very brought range of products and services, ranging from reusable coffins to circular buildings and from climate- and animal monitoring system to electric cargo bikes.

Amount

The budget for MIA and VAMIL is updated annually. If the investment is eligible for MIA, the deduction will be 27, 36% or 45% 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.

For transport the MIA and VAMIL support covers:

electric powered cargo bikes, passenger cars with solar cells, taxis, delivery vans, touring cars and busses, trucks and mobile machinery;
hydrogen powered passenger cars, taxis, delivery vans, touring cars and busses, trucks and mobile machinery;
Access systems for electrical or hydrogen powered shared cars and lockers for battery charging.
Sustainable propulsion systems, anti-fouling systems, measuring systems, water management systems and shore power systems for ships.

https://www.rvo.nl/sites/default/files/2024-12/RVO-Brochure-Milieulijst%202025.pdf

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

Technologies

Biofuels
Electric vehicle: Following electric vehicles are eligible: light and heavy electric delivery vans, electrically powered taxis, electric buses, electric passenger cars, electrically powered passenger cars with integrated solar panels, electric cargo bikes or bicycle taxis, electric mopeds.
Purchase of charging station are also eligible.
Hydrogen: Following hydrogen vehicles are eligible: light and heavy hydrogen delivery vans, hydrogen passenger car, hydrogen taxi, hydrogen bus.
Purchase of charging station can also be eligible.