Factsheet: Environmental investment allowance

Environmental investment allowance

Key Information
Full name of Instrument & Measure (English): 
Environmental Investment Allowance (MIA) / Random depreciation of environmental investments scheme (Vamil)
Full name of Instrument & Measure (native language): 
Milieu Investeringsaftrek (MIA) / willekeurige afschrijving milieuinvesteringen (Vamil)
The Environmental Investment Allowance (MIA) provides the opportunity for private companies to deduct an extra amount of the investment cost from the taxable profit for investments which are included in the Environmental List. The exact share of the investment that applies for the deduction varies between 0% and 36% depending on the nature of the investment. Random depreciation of environmental investments scheme (VAMIL) provides the opportunity to depreciate 75% of an investment which is included in the Environmental List in a single year, thereby reducing the taxable profit in that year. The depreciation of remaining 25% of the investment should be spread over the economic lifetime of the obtained goods. Eligible are delivery stations for the high-blend biofuels B30, B100, E85, E95, biomethanol, or PPO as motor fuels for vehicles, consisting of a delivery point and buffer stock for biofuel.
stimulate investments in environmental friendly technologies stimulate delivery stations for biofuels
Responsible Authority: 
Rijksdienst voor ondernemend Nederland


Year Instrument & Measure Started: 
Year Last Instrument & Measure was last Amended: