Companies invested € 5.7 billion in 2024 in innovative environmentally friendly business resources with tax benefits from the Environmental Investment Deduction and Arbitrary Depreciation of Environmental Investments (MIAVamil) schemes. A large part of this was invested in sustainable buildings (such as circular homes), electric commercial vehicles, and sustainable greenhouses. This is evident from the 2024 annual report of the Netherlands Enterprise Agency (RVO).
With the tax benefit of the MIAVamil, the government makes investing in innovative environmentally friendly business resources extra attractive.
Environmental List
The so-called Environmental List is a list of more than 200 business resources. If a company’s environmental investment meets the requirements of that list, the entrepreneur benefits from tax advantages.
Whether a business resource appears new on the Environmental List depends on various conditions. For example, it must have a significant environmental benefit (greater than the legal standard) and also be innovative. As a result, the business resource is often more expensive compared to what is common in the industry.
You can submit a proposal for the Environmental List 2026 until August 15, 2025. Submit your proposal.
Total tax benefit € 270 million
The total tax benefit that entrepreneurs received through these schemes is expected to amount to € 270 million. The Environmental List with business resources is adjusted annually. Due to the adjustments in 2024, some business resources provided less benefit. As a result, the total tax benefit for entrepreneurs is € 60 million lower than in 2023.
Circular construction, sustainable traffic and transport, and agriculture
- Circular construction involves maximizing (re)use of materials. Companies continued to invest heavily in circular and sustainable buildings with tax benefits in 2024: € 3 billion. Examples include circular (prefab) homes and sustainable buildings with a BREEAM or GPR certificate.
- Investments in traffic and transport (mobility) rose from € 1.3 billion in 2023 to € 1.6 billion in 2024. This primarily concerns the purchase of electric buses, vans, and trucks.
- Agricultural investments account for a small € 0.5 billion of the total investments with tax benefits. Entrepreneurs invested the most in sustainable greenhouses (Green Label Greenhouses).
Want to know more?
- Ministry of Infrastructure and Water Management
- Ministry of Finance