MIA and Vamil for entrepreneurs

Are you an entrepreneur and want to invest in environmentally friendly equipment and techniques with a tax advantage? This is possible with the Environmental Investment Allowance (MIA) and the Arbitrary Depreciation of Environmental Investments (Vamil). Report the cost of your investment to us and apply the deduction in your tax return.

For whom?

The MIAVamil is for all entrepreneurs who are subject to income tax or corporate tax. A government organization, foundation or association can also use the MIAVamil if they pay corporate income tax. The scheme is not for individuals.

The total budget for 2024 for MIA is €192 million. For Vamil, €25 million is available in 2024.

How much tax benefit will you get?

With the MIA, you will benefit from an investment deduction that can be up to 45% of your investment amount. This deduction is in addition to your usual investment deduction. With the Vamil you can write off 75% of the investment costs. This can be done at a time that you decide. This gives you a liquidity and interest advantage. Your total net tax benefit can amount to over 14% of the investment amount. Want to know approximately how much this is for you? View our calculation examples.

Conditions

Would you like to apply for MIA-Vamil for your investment? These are the main conditions to apply MIA or Vamil in your tax return:

• The technology or asset you are investing in is on the Environmental List.
• Your investment complies with the description therein.

Of some assets of a certain brand and type it is already clear to us that they meet the requirements. We have listed these assets for you. These are our positive lists. Is your asset on these lists? Then you can apply directly. Is your asset not on these lists? Check the Environmental List to see if your investment fits one of the descriptions therein. Are you a supplier and would you like to include your asset on next year's Environmental List? Then submit a proposal for inclusion on the Environmental List.

View all terms and conditions

Applications

Make sure you submit your application on time. You must do so within 3 months from a certain date. This date depends on the type of expenses you specify. Prepare your application well: see when you will submit, what steps you will take and what happens after your application.

Prepare your application Regulate your application directly

Branches and topics

What can you think about when making environmentally friendly investments? For example, do you want to handle raw materials and materials differently within your company (circular entrepreneurship)? Do you work in agriculture, industry, mobility or construction? Take a look at how you can use MIA and Vamil for your investments. The MIA/Vamil can also help you to implement a Green Deal.

• Industry
• Agriculture
• Built Environment
• Circular Economy
• Mobility

Frequently asked questions

Do you still have questions about the MIAVamil? View frequently asked questions about MIA\Vamil.