Investment Allowance

The exact changes to subsidy options will not be included in the Environmental List until January 2027. Nevertheless, it was still possible to apply for subsidies for sustainability investments in property. The deadline for this was 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 or (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.

Dutch companies benefit from tax incentives through the EIA (Energy Investment Allowance) schemes when investing in renewable energy and environmental technologies. These schemes are designed to encourage companies to invest in renewable energy and the environment, thereby contributing to the Netherlands’ climate and environmental targets.

Energy Investment Allowance (EIA)

The Energy List contains all energy investments that are eligible for the Energy Investment Allowance (EIA). RVO updates the Energy List every year. The Energy List is updated annually by RVO. Companies that invest in an asset featured on the Energy List benefit from a 40% deduction on their investment costs. This percentage will rise to 45.5% in 2027.

The EIA budget varies from year to year. In 2024, the budget stood at €259 million, but due to the increasing number of applications received by RVO, the budget was increased in subsequent years. In 2025, the budget rose to €441 million and in 2026 to €460 million. On Prinsjesdag, the government will announce whether the budget will increase further in 2027.

The main changes for the built environment

Due to rapidly rising 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 no longer appear 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;
• Batteries containing liquid lead-acid;
• Electric motors and circulation pumps below the highest efficiency level;
• Certain ORC systems;
• High-frequency high-efficiency chargers for traction batteries.

When making replacement investments, it is worth investigating the options for a generic application.

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 in combination with HR+++ glass;
• Liquid-based heat pumps using a halogen-free refrigerant for new commercial buildings.

In 2026, energy performance improvements will be eligible for the energy investment allowance via two routes: on the basis of a bespoke assessment in accordance with NTA 8800, or through renovation to the renovation standard.

This page contains further information on the most notable changes to the 2026 Energy List  compared to 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 for Environmental Investments (Vamil). Compared with 2025, the list contains 12 new items of business assets. In addition, amended conditions apply to 78 items of business assets, and 27 items have been removed from 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. A further €20 million is available for the Discretionary Depreciation Scheme for Environmental Investments (Vamil).

The main changes affecting the built environment

The rate for the additional investment allowance depends on the category to which an investment or fixed asset belongs and is 27%, 36% or 45%. Although these rates have remained unchanged for years, the scheme places greater emphasis on climate adaptation, biodiversity and circular construction. In addition, RVO has introduced stricter requirements regarding the supporting documentation for applications.

• Industrial use: the maximum gross floor area for MIA is increasing from 5,000 to 7,000 m² GFA for BREEAM-NL and GPR buildings used for industrial purposes. This makes the sustainable construction of industrial buildings more financially attractive, particularly for SMEs;
• BREEAM: you may only use the latest version of BREEAM (v6.1). ;
• GPR building: you may only use 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: the scheme places greater emphasis on greening, water retention and cooling. More flexible reporting options apply to these investments, with fixed maximum amounts per m². Plastic applications, such as infiltration crates, are no longer eligible. Plastic-free greening is now the norm;
• Green roofs and façades: these will continue to be eligible for tax relief, but no longer as a standalone measure when they form part of a previously 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 Emission-free Construction Equipment) or the SWiM (Hydrogen in Mobility) schemes for the same investment.

This page contains further information on the most notable changes to the 2026 Environmental List.

Would you like more information or advice on the 2026/2027 Energy or Environmental List? If so, please make an appointment with one of our sustainability specialists. They will be happy to answer any questions you may have regarding the changes listed and provide information on the subsidy options available through the EIA and MIA schemes.