Investment Allowance

In 2024, there will again be subsidy opportunities for investments that focus on sustainability. This is an important step in the fight against climate change and saving energy. To stimulate this sustainability, the government offers subsidies to companies that want to make their offices more sustainable.

The ISDE subsidy scheme offers the business market the opportunity to receive an allowance for the purchase of sustainable installations, such as solar boilers and (hybrid) heat pumps. € 600 million has been made available for these purposes this year. Until 31 December 2024, subsidies are also available for small-scale wind turbines and solar panels, with an available budget of € 5 million.

The EIA (Energy Investment Allowance) and MIA (Environmental Investment Allowance) subsidy schemes are two important tax schemes that companies in the Netherlands can apply for investments in sustainable energy and environmental technologies. These schemes are intended to encourage companies to invest in sustainable energy and the environment, thereby contributing to the Dutch climate and environmental objectives.

Energy Investment Allowance (EIA)

The Energy List contains all energy investments that qualify for the Energy Investment Allowance (EIA). The Energy List is updated every year by RVO. The deduction percentage has been reduced this year. Companies investing in assets listed on the Energy List can benefit from a 40% deduction on their investment costs.

For the year 2024, there is a budget of € 259 million available. Due to the increasing number of applications at RVO, additional budget will be allocated in the coming years. In 2025, € 441 million will be allocated, and € 470 million in 2026.

The main changes for built environment

Due to the reduced energy prices in 2023, the payback period for a number of assets has changed. This has been adjusted for generic applications. In the context of the energy saving obligation, a number of assets have also been included on the Recognized Measures List. The following techniques are no longer on the Energy list:

• HR air heaters: better alternatives are now available;
• Airtight air distribution systems: these systems have become the standard;
• Adiabatic cooling and heat recovery systems (≤ 1000 m³ per hour): the payback period is now less than 5 years;
• HR motors;
• Heat recovery for commercial kitchens;
• Air curtains;
• Direct-fired radiant panels.

With regard to these investments, it is useful to investigate the feasibility of a generic application for replacement investments.

Compared to 2023, the following items are new on the Energy List 2024:

• Equipment in hospitality and commercial kitchens;
• Vacuum coolers, for bakeries;
• Mobile energy buffering and supply.

In 2024, it is also possible to obtain energy investment deduction for two forms of energy performance improvement. This includes energy performance improvement through customized advice based on NTA 8800 and energy performance improvement up to the renovation standard.

The following assets have been tightened and only apply to existing buildings:

• Heat pumps;
• Energy systems for heating and cooling buildings;
• Air handling units with Euroventlabel A. (For new construction, the minimum requirement in 2024 is Euroventlabel A+);
• Insulation and glass.

This page contains more information about the most important changes in the 2024 Energy List compared to the 2023 Energy List.

Environmental Investment Allowance (MIA)

The Environmental List contains all environmentally friendly investments that qualify for the Environmental Investment Allowance (MIA) and the Random Depreciation of Environmental Investments (Vamil). Compared to 2023, 6 new assets have been added, and the possibilities have changed for 112 assets. Additionally, 118 assets are no longer listed. This adjustment ensures that the Environmental List better aligns with current themes, such as the transition to a circular economy.

In 2024, the budget for the Environmental Investment Deduction is € 192 million, and for the Random Depreciation for Environmental Investments (Vamil), the available amount is € 25 million.

The main changes for built environment

The rate for additional investment deduction varies depending on the category in which an investment or asset falls, with extra deductions of 27%, 36%, or 45% possible. The requirements for BREEAM-NL, GPR Building, and circular utility buildings have been tightened, with tax benefits still possible in certain situations. Projects with LEED certification are no longer eligible for MIA.

• For circular utility buildings (excluding residential functions), the percentage for the share of demountable construction products is increased to 50%;
• The Environmental Performance Indicator (MPG) requirement for circular homes has been lowered with a distinction based on dwelling size;
• BREEAM-NL: For sustainable new buildings achieving Excellent level or existing buildings with BREEAM In-Use Very Good, the deduction percentage is reduced from 36% to 27%;
• BREEAM-NL: The project type "shell only" is excluded;
• GPR buildings: For renovation projects, you no longer have the option to use GPR Building 4.3;
• GPR buildings: For sustainable new buildings rated GPR 8.0 or existing buildings rated GPR 7.0, the deduction percentage is reduced from 36% to 27%;
• BREEAM-NL and GPR buildings with an industrial function are eligible for environmental investment deduction for up to 30,000 square meters of gross floor area in 2024.

This page contains more information about the most important changes in the 2024 Environmental List compared to the 2023 Environmental List.

If you would like more information or advice about the Energy or Environmental List 2024, you can always make an appointment with one of our specialists in the field of sustainability. We are happy to answer all your questions about the mentioned changes and inform you about the available subsidy options via the EIA and MIA.