When does the EIA apply?
You can apply the EIA on investments made in Dutch business assets or technologies that are energy-efficient or reduce CO₂ emissions. These business assets must be included on the Energy List: an annually updated list of technologies and devices that save energy or generate renewable energy. The Energy List contains two categories:
- Generic business assets: general technologies that can be used in many sectors, such as LED lighting, heat pumps or solar panels.
- Specific business assets: technologies that are only applicable in certain sectors or situations, such as a biomass gasifier, combined heat and power unit, or wind turbine.
Changes in business assets
In 2026, the list will include a number of promising additions, such as alternative solar panel systems as compensation for the abolition of the net metering scheme from 2027. At the same time, certain business assets will be removed, with gas-fired central heating systems as the main heating system being particularly notable.
Notable general additions as of 2026:
- Biobased insulation with low environmental impact
- Sun‑shading, possibly in combination with HR+++-glass
- Solar panel systems up to 100 kW instead of 55 kW
- Solar panels with dichroic mirrors allowing light transmission for greenhouses
- Small insulated electric boilers
- Halogen-free technologies: only heat pumps with halogen-free refrigerants are eligible
- ·Floor insulation in existing structures
Additional additions aimed at sector-specific investments (including transport, agriculture and horticulture):
- Hybrid electric ovens of 200 kW
- Storage of surplus heat with more benefit for additional systems
- Benefit of converting fossil‑fuel machinery to electric
- Drones for fertilisation and seeding
- Aerodynamic lorry cabins
- Mobile systems with flywheel technology
- Sustainability upgrades of existing air handling units
Business assets that have vanished:
- Batteries with a lead/acid combination; batteries with lead/gel will remain on the list
- Gas-fired central heating systems as the main heating system
- High‑frequency, high-efficiency chargers for traction batteries
Under what conditions can you apply for the EIA?
To qualify for the EIA, your investment must meet the following conditions:
- The business asset must be new and not previously used.
- The business asset must cost at least €2,500.
- You must report the business asset to the Netherlands Enterprise Agency (RVO) within three months of entering into investmentobligations.
- The business asset must meet the technical requirements set out in the Energy List.
Note: the EIA can be combined with the Small-scale Investment Allowance (KIA).
However, you cannot combine the EIA with the Environmental Investment Allowance (MIA) or the VAMIL scheme.
Aggregation rule for the EIA maximum amount
From 2026, an aggregation rule applies within the EIA scheme. Previously, a BV participating in a partnership (such as a CV) could make use of the maximum investment amount (€153 million in 2026) multiple times. Under the new rule, this is no longer possible. The new aggregation ceiling consists of:
- Investments within the enterprise itself
- Investments in enterprises that form part of a partnership
How much benefit does the EIA provide?
The EIA reduces your taxable profit and therefore your tax burden. This shortens the payback period of your investment. In addition, your energy bill decreases, and your ecological footprint becomes smaller. The EIA is therefore both financially and environmentally attractive.
The benefit depends on the percentage that applies to your business asset. This percentage can be as high as 40 per cent of the investment amount. The government sets this percentage annually.
Example calculation for 2026:
Suppose you invest €1,000,000 in 2026 in energy-saving technologies and qualify for the EIA. With a deduction percentage of 40 per cent, you may deduct €400,000 from your taxable profit. At a corporate tax rate of 25,8 per cent, this lowers your 2026 tax liability by €103,200.
How can you apply for the EIA?
Follow these steps when applying for the EIA:
- Report your investment within three months of entering into investment obligations to the RVO via eLoket using your eHerkenning.
- You will receive confirmation of receipt. Keep this on file in your administration.
- Include the EIA in your income- or corporate tax return.
- The Dutch tax authorities decide on your tax return and may request further information from the RVO.
Need help with your EIA application?
Do you require assistance with your EIA application? Our specialists are ready to support you with the expertise you need. Would you like to know more about the possibilities of sustainable investments? We would be happy to explore with you how to make your business more sustainable while optimally benefiting from tax incentives. We can also help you apply the correct investment facilities for your tax return.
Would you like to discuss these insights further? Get in touch with us.
Contact us
