Investment Allowance

Although the exact changes to subsidy options will not be included in the Environmental List until January 2027, it is still possible to apply for a subsidy for property investments (aimed at improving sustainability) until 15 August 2026 at the latest.

The ISDE subsidy scheme offers the commercial sector the opportunity to receive a grant towards the purchase of sustainable installations, such as solar water heaters and (hybrid) heat pumps. This year, €500 million was made available for these purposes. Until 31 December 2026, subsidies were also available for small-scale wind turbines and solar panels, with a budget of €5 million.

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

Energy Investment Allowance (EIA)

The Energy List sets out all energy investments that are eligible for the Energy Investment Allowance (EIA). The Energy List is updated annually by RVO. The tax deduction rate has been reduced this year. Businesses investing in an asset on the Energy List can benefit from a 40% deduction on their investment costs. This rate will rise to 45.5% in 2027.

A budget of €259 million was available for 2024. Due to the increasing number of applications received by RVO, additional funding was made available in subsequent years: €441 million in 2025 and €500 million in 2026. On Prinsjesdag, we will find out whether the budget will increase further in 2027.

The main changes for built environment

Due to the rapid rise in energy prices in 2026, the payback period for a number of assets has changed. This has been updated for generic applications. As part of the energy-saving obligation, a number of assets have also been included on the List of Approved Measures. The following technologies are no longer on the Energy List.

There is no longer a specific EIA subsidy code for:

• Gas-fired central heating boilers as the main heating source;
• Heat pumps and heat pump water heaters using a synthetic (non-halogen-free) refrigerant;
• Lead-acid batteries;
• Electric motors and circulation pumps below the highest efficiency level;
• Certain ORC systems;
• High-frequency, high-efficiency chargers for traction batteries.

In the case of these investments, it is advisable to assess the feasibility of a generic application for replacement investments.

Compared with 2025, the following items are new to the 2026 Energy List:

• Making existing air handling units more sustainable;
• Bio-based insulation with a low environmental impact;
• Sun protection combined with HR+++ glass;
• Liquid-based heat pumps using a halogen-free refrigerant for new commercial buildings.

In 2026, it will also be possible to claim an energy investment allowance for two types of energy performance improvements. These include energy performance improvements based on bespoke advice in accordance with NTA 8800, and up to the renovation standard.

This page provides further information on the most notable changes in the 2026 Energy List compared with the 2025 Energy List.

Environmental Investment Allowance (MIA)

The Environmental List sets out all environmentally friendly investments that are eligible for the Environmental Investment Allowance (MIA) and the Discretionary Depreciation Scheme for Environmental Investments (Vamil). Compared with 2025, 12 new assets have been added and the eligibility criteria for 78 assets have changed. 27 assets are no longer on the list. The Environmental List is thus even better aligned with current issues, such as the transition to a circular economy.

In 2026, the budget for the Environmental Investment Allowance will be €135 million. And for the Discretionary Depreciation Scheme for Environmental Investments (Vamil), the available amount is €35 million.

The main changes for built environment

The rate for the additional investment allowance varies depending on the category to which an investment or business asset belongs, with additional allowances of 27 per cent, 36 per cent or 45 per cent available. These percentages have remained unchanged in recent years, but there is a clear shift in focus towards climate adaptation, biodiversity and circular construction, and in a number of areas the RVO is tightening the requirements and the supporting documentation.

• Industrial use: for all BREEAM-NL and GPR buildings used for industrial purposes, the maximum gross floor area eligible for MIA has been increased from 5,000 m² GFA to 7,000 m² GFA. This makes sustainable construction of industrial buildings more feasible, particularly for SMEs;
• GPR Building: you may only apply version 4.5, with a certificate from the W/E Foundation for Sustainable Building Consultants;
• BENG calculations: for all buildings on the Environmental List, a qualified EP-U/D consultant must prepare the BENG calculation, as evidenced by the Certificate of Professional Competence EP-U/B (basic) or EP-U/D (detailed);
• Circular buildings and homes: the requirements relating to BENG, the Demountability Index (LIA) and the Environmental Performance of Buildings (MPG) have been tightened, and further progress is being made on circular construction;
• Climate-adaptive business parks: climate-resilient and biodiverse design is being promoted more emphatically. Investments in greening, water storage and cooling are eligible for wider reporting, with fixed maximum amounts per m². Plastic applications, such as infiltration crates, are no longer eligible; plastic-free greening is the norm;
• Green roofs and façades: these continue to receive tax support, but no longer as a standalone measure when they form part of an already registered sustainable building. The scheme thus encourages integrated building concepts rather than isolated, retrospective optimisations;
• Combining with other schemes: you can no longer apply for MIA and Vamil if you are also making use of the SSEB (Clean and Zero-Emission Construction Equipment) or the SWiM (Hydrogen in Mobility) schemes for the same investment.

This page provides further information on the most notable changes in the 2026 Environmental List compared to the 2025 Environmental List.

If you would like further information or advice regarding the 2026/2027 Energy or Environment List, you are always welcome to make an appointment with one of our sustainability specialists. We will be happy to answer any questions you may have about the changes outlined and provide information on the subsidy options available through the EIA and MIA schemes.