The Energy Investment Allowance (EIA) is designed to encourage energy conservation and the use of renewable energy by companies.

The EIA is a tax benefit. The facility means that a certain percentage of relevant investments can be deducted from profits in the relevant year. This creates a tax advantage. The investment deduction does not affect depreciation. The deduction can also be applied in case of leasing. The energy investment (asset) must meet the description under one of the codes of the Energy List.

Examples: heat pump, high-efficiency glass for new commercial buildings, LED lighting system.

What is the benefit?

The deduction rate for 2023 is 45.5%, regardless of the size of the investment.

The benefit of the deduction is a net 6.82% (15% VPB rate) or 13.1% (25.8% VPB rate) of the investment cost.

The minimum investment amount is €2,500.

For whom.

Applicants include entrepreneurs who are liable for income tax or corporate tax.

Deadline

Ongoing. Applications may be submitted on an ongoing basis, but within three months of commitments being made.

Learn more

Rijksdienst voor Ondernemend Nederland (RVO): www.rvo.nl/subsidies-financiering/eia/ondernemers