MIA | Vamil

The Environmental Investment Allowance (MIA) is a tax scheme for entrepreneurs who invest in environmentally friendly assets or environmentally saving techniques. The Random depreciation of environmental investments (Vamil) offers an additional tax advantage because a large number of these assets and technologies can be depreciated arbitrarily. MIA and/or Vamil can be applied for for various investments that lead to waste reduction, rejection reduction or the reduction/replacement of raw material consumption, water use or emissions of harmful substances in the (built) environment, processes or mobility. Based on your investment plans, we can optimize the grant process and take it completely off your hands.

The Environmental Investment Allowance (MIA) is a tax scheme for entrepreneurs who invest in environmentally friendly assets or environmentally saving techniques. Ignite Group can ensure that your investment is classified under 1 of the 243 categories from the annual Environmental List, in which the MIA Vamil conditions are explained per asset.

With a decision for Environmental Investment Allowance (MIA), a certain percentage of the investment amount can be deducted from the taxable profit or taxable income. Depending on the category the investment falls into, the percentage is 27%, 36% or 45%. The tax benefit for companies subject to corporate tax is often 7.0% to 11.6% of the investment amount. For a sole proprietorship or V.O.F. this can rise to 22.3%. In practice, we see that our customers benefit from several thousand euros to several hundred thousand euros through the use of the environment

To apply for Environmental Investment Allowance (MIA) and Random depreciation of environmental investments (Vamil), you must meet a number of MIA conditions. First of all, in order to redeem the tax benefit, you must pay corporate tax or income tax in the Netherlands. The asset or technology in which the investment is made must cost at least € 2,500 and be sold as new (refurbished/demo is also possible). The other MIA Vamil conditions depend on the asset category.

You can apply for MIA and/or Vamil at any time of the year when an environmentally saving investment is made. Please note that MIA Vamil applications must be submitted within 3 months after the assignment of each investment. To increase the certainty of a positive decision, it is wise to take the requirements into account during the quotation phase. That is why it is good to have Ignite Group screen your investment plans and quotations prior to placing the order. The form of financing (own purchase, financial lease or operational lease) is also relevant for those who are eligible for the MIA applications. We are happy to think along with you for the best construction.

Based on your investment plans, we can completely take care of the grant process. A specialist from the Investments team will examine each investment to determine whether it contributes to energy savings, environmental savings and/or innovation. We look for the best connection with 1 or more schemes such as the Environmental Investment Allowance (MIA). After your approval, we will submit the MIA Vamil applications and provide full substantiation.

We have over 25 years of experience in applying for grants and tax schemes such as the Environmental Investment Allowance (MIA) and Random Depreciation (Vamil). We have a team of specialists available for each theme, who are deployed depending on your project.