26 July 2024
Financieringsmogelijkheden
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Are you an entrepreneur investing in an innovative and environmentally friendly business asset? Apply to us for tax benefits for your investment with the schemes Environmental Investment Allowance (MIA) and the Arbitrary Depreciation of Environmental Investments (Vamil). Then apply the deduction in your tax return.
For whom:
The MIAVamil is for all entrepreneurs who pay income tax or corporate tax. Also for a government organization, foundation or association, if they pay corporate income tax. The scheme is not for private individuals.
The budget for 2025 consists of: €189,000,000 for MIA and €20,000,000 for Vamil
.How much tax benefit will you get?
With MIA/Vamil you pay less profit tax.
- With 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 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 more than 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 make use of the so-called Environmental List. For all business assets on this list you will receive tax benefits.
.When do you get a tax break?
Important for getting the tax benefit include:
- your asset is on the Environmental List and meets the requirements in the description on that list.
- Your asset is not previously used.
- your asset has not been used before .
- your investment in the asset is € 2,500 or more.
- you receive tax benefits for the purchase and/or production costs.
What are the investment costs involved?
You can claim tax benefits for acquisition costs and production costs of the asset in which you invest:
- Are you purchasing an asset? Acquisition costs are for example the purchase price, transport costs and the costs of preparing the asset for operation, such as installation costs.
- You can claim a tax break for the cost of the asset.
- Do you make an asset yourself? The manufacturing costs (production costs) include, for example, the costs of using your own personnel, materials and work that others perform for you.
- Have you also paid costs for an environmental advice, in which the asset is advised? You can also include these environmental and advisory costs in your application.
Read more about these investment costs
When to apply:
Make sure to submit your application to us on time:
- For purchase costs, this is within 3 months of the date of your order or purchase agreement. Do not use the offer, invoice, installation or payment date. Examples of purchase agreements are:
- your agreement to a quote (signed or emailed);
- your order for delivery, such as a signed or digitally transmitted order form;
- your verbal agreement, without reservation, of an offer to purchase.
- For production costs, this is within 3 months of the quarter in which you incurred those costs.
Include any environmental and consulting costs right away in your application. The 3-month period does not apply to these environmental consulting costs.
Applications
.Prepare your application: see what steps you take and what happens after your application. Do you already know this? Then arrange your aapplication right away.
Prepare your application Regulate your application directly
Themes and branches
.What can you think about when it comes to environmentally friendly investments? For example, do you want to handle raw materials and materials differently within your company (circular enterprise)? Do you work in agriculture, industry, traffic and transport or construction? Check per sector how you can use MIA and Vamil for your investments. The MIA/Vamil can also help you to implement a Green Deal.
.Frequently asked questions
Do you still have questions about the MIAVamil? View frequently asked questions about MIA\Vamil.