MIA: investing in the environment

Grants for environmentally friendly investments for your company

You have come to the right place for details on the Environmental Investment Allowance (MIA) and the VAMIL scheme that creates a tax advantage for environmentally friendly investments.

What is MIA

The Milieu-Investeringsaftrek, Environmental Investment Allowance, is a tax scheme for businesses making sustainable investments in environmentally company assets, materials, buildings, or production processes. Depending on the category, the MIA scheme is often applied in tandem with the VAMIL scheme (for the accelerated depreciation for investments in environmental-friendly equipment at the entrepreneur’s own discretion). The combination is common, as an application for MIA often also qualifies a business for VAMIL – letting your business maximise the advantage on a single investment.

Benefits of MIA or VAMIL

The MIA scheme lets you deduct 27% to 45% of the investment costs from taxable profit, thereby reducing profit tax. Vamil lets you depreciate up to 75% of the investment at an accelerated rate, resulting in an advantage or investment or liquidity. Depending on the category of the company asset in question, you may be eligible for MIA or VAMIL only, or for both. The amount of tax-deductible MIA depends on the category of the investment. MIA and VAMIL are environmental subsidies, similar to others in the Netherlands which can sometimes be used in combination.

Discover your grant options

Quick and accurate insight into the possibilities that grants and financing can offer you? Do a quick check and our advisor will find it out for you.

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Prerequisites for MIA and/or VAMIL grants

The schemes are intended for businesses paying income or corporate tax in the Netherlands.

To be eligible for MIA/VAMIL, the following conditions must be met:

The asset is on the 2022 Milieulijst (Environmental list).
The asset is new and unused.
The investment must apply to the purchase or production costs of the asset.
The investment must be at least € 2,500.
An asset is not eligible for both Energy Investment Deduction (EIA) and Environmental Investment Allowance simultaneously. However, the combination with VAMIL is permitted.

Categories eligible for MIA and/or VAMIL grants

Any assets on the Milieulijst and complying with the demands on that list are eligible for MIA. The Milieulijst list around , divided in themes. Each theme also has several generic categories, which may include assets not on the Milieulijst. Our MIA consultants are happy to assess your investment list to see which investments are in compliance with the applicable Milieulijst from the Netherlands Enterprise Agency RVO.

In 2022, business owners can file for an investment deduction on company assets that may relate to

Use of resources and water;
Food supply and agricultural production;
Mobility;
Climate and air;
Land use;
Built-up environments.

MIA Generic: grant for calculated environmental advantage

In addition to prescribed environmentally friendly technologies on the Milieulijst, some generic company assets are eligible. The investment in generic assets is subject to a guideline for their results, which means the advantage achieved over the previous situation after the investment has been made. This gives a business greater freedom in determining how to invest. Vindsubsidies is experienced in these generic applications and calculations, and are happy to fill you in on the investment possibilities.

Submit your own products for the Milieulijst

MIA and VAMIL allow business owners to submit their own environmentally friendly technologies for purchase grants. To qualify a technology that is not on the list, you must submit a proposal to adjust or supplement an existing entry on the Milieulijst. This is not a simple job, and demands a great deal of submitted information. If a proposal is approved, the adjustment or new code will feature on the next Milieulijst. Over the past years, Vindsubsidies has helped a number of clients successfully submit their new product for the Milieulijst. Feel free to enquire after the advantages, and the experiences of relevant customers and consultants.

Available MIA funding

The 2022 budget for MIA is € million. For VAMIL, this is € 25 million this year. If you want to file for MIA and/or VAMIL, Vindsubsidies is happy to help with your application to the Netherlands Enterprise Agency (RVO).

Calculating MIA deductibles

Naturally, you would like to calculate MIA deductibles and VAMIL advantages in advance. Our specialists can help you calculate the tax credit from MIA and VAMIL. For instance, the following example will let you make a general assessment:

MIA advantage: € 100,000 (investment in environmentally friendly asset) * 45.0% (MIA deductible) * 25,8% (applicable corporate tax rate) = € 11,610

VAMIL advantage: € 100,000 (investment in environmentally friendly asset) * 3.0% interest and liquidity advantage from advance depreciation in accordance with RVO = € 3,000

When to file for MIA or VAMIL

It is possible to file for MIA at any point in the year within 3 months of commissioning a sustainable investment. It is possible to file for VAMIL at any moment.

For questions about MIA grants, or for help with your application, contact Vindsubsidies!

Let Vindsubsidies help you with your MIA\VAMIL application

We have over 25 years of experience in submitting applications for subsidies and tax advantages for sustainable investments. In recent years, sustainability and environmental awareness have been at the political forefront, resulting in a great number of financial supportive measures for use by businesses and society.

Vindsubsidies employs specialists in all (tax) arrangements, including MIA and VAMIL. Here’s how we can help you:

Assessing your investment for grant eligibility
Provide calculations in case of demonstrable generic improvement.
Filing for a grant with RVO.
Taking the role of point of contact with RVO.
Administrative support.
An assigned consultant to support your business and employees.

Our service costs for securing grants

Vindsubsidies applies both hourly rates and a system of no cure, no pay – the latter meaning that we only get paid once you have received your subsidy. Our pay is based on a specific fee; contact Vindsubsidies for more information. We can help all businesses apply for their MIA or VAMIL grant.