MIA and Vamil

Tax benefits for environmentally friendly investments.
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Tax benefits for environmentally friendly investments

Environmental Investment Allowance (MIA) and Random Depreciation of Environmental Investments (Vamil)

The MIA and Vamil are two Dutch tax incentive schemes for entrepreneurs investing in environmentally friendly business assets and techniques. These are different schemes that are often combined. This can then provide a net tax advantage of up to 14% of the investment amount. With the MIA, the entrepreneur benefits from a substantial investment deduction (27%, 36% or 45% of the investment amount, depending on the investment). This reduces the entrepreneur’s taxable profit and he pays less tax. Vamil offers the possibility to write off 75% of the investment costs in one go at any time. Faster depreciation allows the entrepreneur to reduce his taxable profit, so he pays less tax that year. This can provide an attractive liquidity advantage.

In short

MIA and Vamil overview

For whom?

Entrepreneurs subject to income tax or corporate income tax.

When to apply

To make use of the MIA/Vamil, you need to 'report' the investment to the RVO in time. This can be done up to 3 months after the obligation to purchase the asset has been entered into. After that, the MIA/Vamil can be applied in your tax return.

How much?

In 2024, the budget for the MIA/Vamil scheme is: 217 million euros.

For what?

Investments listed on the official Environment List are eligible for the MIA/Vamil. This list is updated every year.

Overview of

MIA/Vamil themes

  • Resource and water use savings (including recycling, reuse, bio-based and circular economy);
  • Food supply and agricultural production (greenhouses, sheds, agricultural implements, fisheries, processing equipment);
  • Mobility (quieter, cleaner and more fuel-efficient transport, such as sustainable vehicles, vessels and/or mobile equipment);
  • Climate and Air (reduction of emissions of CO2 and other greenhouse gases, VOCs, particulate matter, smog, odour, etc.);
  • Land use (ecosystems, biodiversity, surface water, groundwater, soil quality, hazardous substances);
  • Built environment (including sustainable buildings, building materials, circular/climate-adaptive construction, installations.
MIA Vamil themes

Meet the requirements

MIA/Vamil criteria

The main conditions for the MIA/Vamil are:

The applicant is an entrepreneur in the Netherlands, Aruba, Curaçao, Sint Maarten or the BES islands.

The applicant is further liable to income tax or corporate income tax.

The business asset is listed on the current Environmental List and meets the aforementioned requirements.

The business asset has not been used before.

The investment costs are at least 2,500 euros.

Submit the application within 3 months of being granted.

Get in touch

What can EGEN do for you?

Do you doubt whether your investment qualifies for the MIA and Vamil? Our EGEN consultants will be happy to advise you on the possibilities and help you with your application.
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Contact

Want to know more about MIA/Vamil?

How can we help you? Contact us or send us a message for a swift reply.

Email
info@egen.green

Phone number
+31 (0)88 838 13 81