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

The Random depreciation of environmental investments (Vamil) is a tax scheme for entrepreneurs who invest in environmentally friendly assets or environmentally saving techniques. The Vamil is based on many of the same categories in the Environmental List as the Environmental Investment Allowance (MIA). Depending on the category, Random depreciation of environmental investments (Vamil) is also available (in addition to the MIA). This allows 75% of the investment amount to be written off arbitrarily, which can create an interest and liquidity advantage. The tax benefit for a company is on average 3% of the investment amount. The budget for the Vamil 2026 is €20 million.

here are also other forms of Investment Deduction, such as the Energy Investment Deduction (EIA) for energy-saving assets and techniques (in company buildings, processes, means of transport, sustainable energy, energy balancing, energy transition and advice on this). There are also schemes with a direct contribution, such as the Investment Grant for Sustainable Energy and Energy Savings (ISDE) and the Accelerated Climate Investments Industry (VEKI).

The MIA grant can be applied for various investments aimed at reducing waste, minimizing reject rates, or decreasing/replacing raw material consumption, water usage, or emissions of harmful substances in the (built) environment, processes, or mobility. This includes various assets that are listed on the annual Environmental List. Many assets have specific requirements that they must meet. Examples of this are:

• Facilities for less raw material consumption in processes;
• Installations to be able to recycle and reuse more;
• Production equipment to extend product lifespan;
• Quiet, clean and economical means of transport and equipment;
• Reducing or replacing emissions, NOx, CO2, VOCs and particulate matter;
• Sustainable or circular construction and material reuse;
• Climate-adaptive site design, green roofs or facades.

Investments in assets and techniques that are not specifically mentioned on the Environmental List can also fall under the MIA grant and/or Vamil grant via the generic categories.

Parallel to the Environmental List for the MIA 2026, there is also an Energy List for the Energy Investment Allowance (EIA) . The Energy and Environment Lists together contain 484 options for 2026 that we are happy to help you with!

Environmentally friendly assets and environmentally saving techniques, which are not specifically mentioned on the Environmental List, may also be eligible for Environmental Investment Allowance (MIA) and Random depreciation of environmental investments (Vamil). These can be entered in the generic categories that are available for, among other things, (built) environment, processes or mobility. For example, you can consider applying for a generic MIA for a resource-saving production line or recycling line. It requires a lot of knowledge to calculate the environmental savings in such a way that they are proportionate to the investment. Our consultants have a lot of experience in developing these savings calculations for generic MIA Vamil applications and are happy to help with this.

It is also possible to submit a proposal to have an asset included on the Environmental List , and we can help with this too.

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.