MIA and Vamil for entrepreneurs

Are you an entrepreneur investing in an innovative and environmentally friendly business asset? And is this asset on the Environmental List? Then apply to us for tax benefits from the Environmental Investment Allowance (MIA) and Random Depreciation of Environmental Investments (Vamil) schemes. Then apply them in your tax return.

Budget

The budget for 2026 consists of: €135,000,000 for MIA and €20,000,000 for Vamil.

For whom?

The MIA/Vamil is for all entrepreneurs who pay income tax or corporation tax. Also for a government organisation, foundation or association, if they pay corporate income tax. The scheme is not for private individuals.

How much tax benefit do you get?

With MIAVamil, you pay less profit tax.

• With MIA, you benefit from an investment deduction of up to 45% of your investment amount. This deduction is on top of your usual investment allowance.
• With Vamil, you write off up to 75% of the investment costs faster. You decide when. This gives you a liquidity and interest advantage.

Your total tax benefit (MIA and Vamil) can net up to over 14% of the investment amount. Want to know how much? 

Calculate your tax benefit.

For which assets?

The MIA and Vamil are 2 different tax benefit schemes. Together, they use the so-called Environmental List. For all assets on this list you can get tax benefits.

Read how to use the MIA list or search the Environmental List directly.

When do you get tax benefits?

Emportant for getting the tax benefit include:

• your asset is on the Environmental List and meets the requirements in the description on that list.
• your business asset has not been used before.
• your investment in the business asset is € 2.500 or more.
• you will receive a tax break for the acquisition and/or production costs.

Look at other conditions

What are the investment costs involved?

You can apply for tax relief on the purchase costs, production costs and environmental consultancy costs of the asset.

Learn more about these investment costs

Applications

Would you like to apply for MIAVamil? The timeline below shows how the process works. Note: always use the Environmental List of the year in which you make the investment. This is the date you place the order or sign the purchase agreement.