Financieringsmogelijkheden
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Are you an entrepreneur investing in an innovative and environmentally friendly asset? And is this asset included on the Environmental List? If so, apply to us for the tax relief available under the Environmental Investment Allowance (MIA) and the Voluntary Depreciation of Environmental Investments (Vamil) schemes. You can then claim this relief on your tax return.
Budget
The budget for 2026 consists of: €135,000,000 for MIA and €20,000,000 for Vamil.
Who is it for?
The MIA/Vamil is for all businesses that pay income tax or corporation tax. It also applies to government organisations, foundations or associations, provided they pay corporation tax. The scheme is not available to private individuals.
How much tax relief will you receive?
With MIA\Vamil, you pay less profit tax.
- With MIA, you benefit from an investment allowance of up to 45% of your investment amount. This deduction is in addition to your standard investment allowance.
- With Vamil, you can depreciate up to 75% of the investment costs more quickly. You decide when. This gives you a liquidity and interest rate advantage.
Your total tax benefit (MIA and Vamil) can amount to over 14% of the investment amount after tax. Would you like to know how much?
For which business assets?
The MIA and Vamil are two different tax relief schemes. Together, they make use of the so-called Environmental List. You receive tax relief for all business assets on this list.
Read how to use the Environmental List or search the Environmental List directly.
When are you eligible for tax relief?
Important factors for obtaining tax relief include:
- your business asset is included on the Environmental List and meets the requirements set out in the description on that list.
- your business asset has not been used previously.
- Your investment in the asset is €2,500 or more.
- You will receive a tax benefit for the purchase and/or production costs.
Which investment costs are involved?
You can claim tax relief on the purchase costs, production costs and environmental consultancy costs of the business asset.
Read more about these investment costs
Applications
Would you like to apply for MIA\Vamil? The timeline below shows how the process works. Please note: always use the Environmental List for the year in which you make the investment. This is the date on which you place the order or sign the purchase agreement.