12 January 2026
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Enterprises will have more room in the coming year to invest in energy-efficient techniques with tax benefits. In 2026, € 460 million is available for this purpose, an increase of € 29 million, compared to 2025. In this way, with the Energy Investment Allowance (EIA), the government provides a strong incentive for energy savings, CO2 reduction and sustainable economic growth.
Tax benefit on investments
.The Energy List is the basis of the Energy Investment Allowance. This list includes various innovative, energy-saving and sustainable energy technologies. Companies that invest in assets from the Energy List can deduct 40% of the investment costs from their taxable profit. And therefore have a tax advantage.
Modifications to the Energy List
.Enterprises apply for the tax benefit at Rijksdienst voor Ondernemend Nederland (RVO). In consultation with the Ministry, RVO adjusts the list each year. For 2026 company assets have been added and removed. The requirements of a number of investments have also been adjusted. With this, the Energy List matches the developments in the market.
Solar panels and batteries
.For example, entrepreneurs receive additional tax benefits for investments in small-scale solar energy installations. This is because the abolition of the net-metering scheme (from 2027) mainly affects the payback periods of small systems. Entrepreneurs with a small consumer connection will be able to offset the electricity they supply back to the grid against their consumption. This saves on their energy bill. As of 2027, therefore, this no longer applies.
Wider conditions
.On the Energy List, therefore, the conditions for tax benefit on solar panels have been widened. The maximum combined peak power goes from 55 kilowatts (kW) to 100 kW.
The conditions for tax benefit for electricity storage have also been broadened: entrepreneurs will receive tax benefit for more types of batteries. Batteries with liquid lead-acid are much less efficient. For these, entrepreneurs will no longer receive a tax break.
Sustainability and circularity
.In 2026, entrepreneurs will also receive tax breaks for investments in sustainability and investments that ensure that we maximize the use and reuse of raw materials and resources (circularity). For example, the Energy List now includes the sustainability of existing air handling units, which entrepreneurs use to ventilate, cool and heat their commercial buildings. Renovation of an existing cabinet in fact lowers energy consumption and extends its lifespan.
Extending deductions
.The list now includes renewable bio-based (biobased) insulation. The cost of these materials is higher. Therefore, entrepreneurs receive more tax breaks for renewable (biobased) insulation through the EIA than for conventional insulation.
On the Energy List from 2026 there are almost only heat pumps that use halogen-free refrigerants. These are less harmful to the environment. The use of a certain type of heat pump with a halogen-free refrigerant now also receives a tax advantage if it is used in new commercial buildings.
No more tax breaks
.For a boiler running on fossil fuels and intended as main heating, entrepreneurs will no longer receive an Energy Investment Deduction in 2026.
New innovative techniques
.The Energy List again includes a number of new innovative techniques:
- An electrically powered agricultural drone;
- Adsorption dryer with an integrated heat pump;
- A system for the energy-efficient aeration of wastewater;
- A solar tracking system that uses a mirror to concentrate light on a solar panel and allows the remaining light to pass through to the underlying greenhouse;
- An aerodynamic truck cab. This lowers a truck's air resistance, saving fuel.