For 2026, the government is allocating 20ac155 million for the Environmental Investment Deduction (MIA) and the Random Depreciation of Environmental Investments (Vamil). This provides entrepreneurs with tax benefits when investing in one of the more than 200 innovative and environmentally friendly technologies listed on the Environmental List 2026. The list includes several new innovative technologies, and for some investments already on the Environmental List, the possibilities have been expanded.
 

The tax benefits of MIAVamil make investing in innovative environmentally friendly business assets extra attractive. Annually, companies apply for MIAVamil for 20ac3 to 5 billion in environmental investments. The Netherlands Enterprise Agency (RVO) administers the schemes.

Environmental List 2026

Investments for which entrepreneurs can receive tax benefits via MIAVamil are listed on the so-called Environmental List. The Environmental List is updated annually. Compared to 2025, 12 new investments have been added, 78 investments modified, and 27 investments removed from the list.

New Innovative Technologies

The Environmental List again includes several new innovative technologies, such as:

  • an electric mowing boat to remove vegetation from the water;
  • a collection facility for paint residues and rinse water. By using a washing station with rinse water recycling, painting tools can be better reused;
  • an electric foundation machine for construction work;
  • a facility for organic nitrate production at a greenhouse horticulture company;
  • an automatic measurement system for ammonia emissions in a barn and an innovative system for weed control.

Traffic and Transport

For electric mobile vehicles, the amount eligible for tax benefits in 2026 has been increased to 90% of the investment amount. The minimum investment amount is 20ac25,000. 

For some investments in means of transport already on the Environmental List, the possibilities have also been expanded. For example, entrepreneurs now also receive tax benefits for electric cargo bikes if used for transporting animals. And for benefits on charging lockers, they can now also be used for charging electric (hand) tools.

Tax Benefit or Subsidy

The charging point for electric heavy vehicles and mobile machinery has been removed from the Environmental List. Through the Subsidy Scheme for Private Charging Infrastructure at Companies (SPRILA), entrepreneurs can still receive government support for this.

Also, in 2026 it is no longer possible to combine the tax benefits of MIAVamil with a subsidy from the Subsidy Scheme for Clean and Emission-Free Construction Equipment (SSEB) or the Subsidy Scheme for Hydrogen in Mobility (SWIM).

Agriculture

For investments in livestock buildings with lower environmental impact, some conditions such as the number of animal places have been removed. Examples of investments for farmers no longer on the list include a roughage mixing system for ruminants (such as cows) and mulching equipment (for organic soil cover in agriculture and horticulture).

Buildings

For all buildings on the Environmental List, companies must now have the (BENG) energy performance calculation done by a qualified advisor. Also, for all industrial buildings with a sustainability certificate (according to the BREEAM or GPR standards), the maximum gross floor area (GFA) for which entrepreneurs receive tax benefits via MIA has been increased from 5,000 square meters to 7,000 square meters.

About MIA and Vamil

To be included on the Environmental List, investments must be environmentally friendly (above the legal standard) and innovative. For these investments, the investment costs for entrepreneurs are higher than the usual alternative in the sector. The tax benefits of the MIA and Vamil schemes reduce this difference, making it easier for these innovations to enter the market. This keeps the Environmental List aligned with market developments.

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On behalf of:
  • Ministry of Infrastructure and Water Management
In cooperation with:
  • Ministry of Finance