Entrepreneurs will have more opportunities next year to invest in energy-efficient technologies with tax benefits. In 2026, €460 million will be available for this, an increase of €29 million compared to 2025. In this way, the government provides a strong incentive through the Energy Investment Allowance (EIA) for energy savings, CO2 reduction, and sustainable economic growth.
Tax Benefits on Investments
The Energy List is the basis of the Energy Investment Allowance. This list includes various innovative, energy-saving, and sustainable energy technologies. Companies investing in assets on the Energy List can deduct 40% of the investment costs from their taxable profit, thus gaining tax benefits.
Changes in the Energy List
Entrepreneurs apply for the tax benefits at the Netherlands Enterprise Agency (RVO). In consultation with the ministry, RVO updates the list annually. For 2026, some assets have been added and removed. Also, the requirements for certain investments have been adjusted to align the Energy List with market developments.
Solar Panels and Batteries
Entrepreneurs receive additional tax benefits for investments in small-scale solar energy installations. The abolition of the net metering scheme (from 2027) mainly affects the payback periods of these small systems. Entrepreneurs with a small consumer connection can offset electricity they feed back into the grid against their consumption using the net metering scheme, which reduces their energy bill. This will no longer apply from 2027.
Broader Conditions
Therefore, the conditions for tax benefits on solar panels have been expanded on the Energy List. The maximum combined peak power increases from 55 kilowatts (kW) to 100 kW.
The conditions for tax benefits on electricity storage have also been broadened: entrepreneurs now receive tax benefits for more types of batteries. Batteries with liquid lead-acid are much less efficient and no longer qualify for tax benefits.
Sustainability and Circularity
In 2026, entrepreneurs also receive tax benefits for investments in sustainability and investments that maximize the use and reuse of raw materials and materials (circularity). For example, the Energy List now includes the sustainability of existing air handling units, which entrepreneurs can use to ventilate, cool, and heat their business premises. Renovating an existing unit reduces energy consumption and extends its lifespan.
Deduction Expansion
The list now also includes renewable, bio-based insulation materials. These materials are more expensive, so entrepreneurs receive more tax benefits through the EIA for renewable (bio-based) insulation than for conventional insulation.
From 2026, the Energy List includes almost exclusively heat pumps using halogen-free refrigerants, which are less harmful to the environment. A specific type of heat pump with a halogen-free refrigerant now also qualifies for tax benefits when used in new commercial buildings.
No More Tax Benefits
Entrepreneurs will no longer receive the Energy Investment Allowance in 2026 for heating boilers that run on fossil fuels and are intended as the main heating source.
New Innovative Technologies
The Energy List also includes several new innovative technologies:
- An electrically powered agricultural drone;
- An adsorption dryer with an integrated heat pump;
- A system for energy-efficient aeration of wastewater;
- A sun-tracking system that concentrates light on a solar panel with a mirror and lets the remaining light pass through to the underlying greenhouse;
- An aerodynamic truck cabin that reduces air resistance and saves fuel.
- Ministry of Climate and Sustainable Growth
- Ministry of Finance