Are you investing in an asset that reduces CO2 emissions? Energy efficient? Or do you want to invest in sustainable energy? Then make use of the Energy Investment Allowance (EIA). You can then deduct 40% of the investment costs from your profit. This reduces your taxable profit. It gives you an average of 10% advantage. In addition, you have the usual depreciation for your investment and a lower energy bill.
Total budget: €431,000,000
.Additional information: There is € 172 million more available for tax credits in 2025 than in 2024.
Are you going to use or generate more electricity because you are becoming more sustainable? Then before you apply for EIA, check whether you will suffer from an overloaded electricity grid in your region (net congestion).
For whom?
The EIA is for all entrepreneurs subject to income tax or corporate income tax. A government organization, foundation or association can also take advantage of the EIA if they pay corporate income tax. The scheme is not for individuals.
Conditions
.One of the most important conditions of the EIA is that your investment meets the description under one of the codes of the Energy List.
Energy List
Use our online search tool to see if your investment is on the Energy List 2025. It allows you to quickly search by industry, your environmental goal, technique, operating asset, the code itself or any other keyword. Or consult our brochure Energy list 2025. This can be found on the online search tool page.
All terms and conditions
.There are other important conditions. We have listed these for you. View all terms and conditions.
.General information Energy List
.Do you want more general information about the Energy List? For example, about the structure of the list in certain themes, categories? Or the codes we distinguish? View general information about the Energy List
Categories and themes
.The EIA offers opportunities for entrepreneurs in various sectors, such as construction, greenhouse construction, animal husbandry and industry.
Applications
You can report 2 types of costs for the EIA: the acquisition costs and the production costs of your investment. Different submission deadlines apply for these. Be sure to submit your application on time.