Everything you need to know about the Environmental Investment Allowance (MIA)

What is the environmental investment allowance (MIA)?

The Environmental Investment Allowance is a tax scheme that allows you to claim an additional deduction from your taxable profit when you invest in environmentally friendly business assets listed on the Environmental List. Depending on the type of investment, in 2026, you can benefit from an additional deduction of up to 45 per cent of the investment amount. The budget available for the MIA in 2026 amounts to €135 million.

The business assets eligible for the MIA are included on the Environmental List. This list is updated annually to align with new technologies and policy priorities. In 2026, a number of changes have been implemented once again, particularly in the areas of agriculture and horticulture and sustainable mobility.

Some examples of (new or amended) business assets in 2026 include:

• UV crop protection installations are being added
• Charging lockers for tools have also being included
• Firing installations with a thermal capacity of more than 50 megawatts
• Generators running on bio‑propane intended for power supply

In addition to additions, some business assets have been removed from the list:

• Charging points for electric heavy vehicles and machinery (now covered by SPRILA, the Subsidy Scheme for Private Charging Infrastructure for Heavy Vehicles, and SPULA for public zero‑emission truck infrastructure).
• Shore power connections on board inland vessels and on the quay.
• Electric buses, with only T100 buses (buses permitted to travel at 100 km/h) remaining eligible.

The MIA in combination with other investment incentives

In practice, a smart combination of MIA, Vamil and KIA can result in approximately 70 - 75% of the investment costs being deducted more quickly or additionally. Always have the calculations done in advance to determine which combination delivers the greatest net tax benefit in your specific situation.

The MIA can be combined with other tax investment incentives such as Vamil and KIA, provided they do not overlap in terms of the same environmental objective. This allows you to depreciate a large part of your environmental investment at random or benefit additionally from the small-scale investment allowance. However, for the same business asset, you cannot opt for both MIA/Vamil and EIA, and from 2026 onwards, a combination with SSEB (Clean and Emission‑Free Construction Materials Subsidy) and SWIM (Hydrogen in Mobility Subsidy Scheme) is no longer permitted.

Does your investment qualify for the MIA?

You are eligible for the MIA if, among other things, the following conditions are met:

• The investment amounts to at least €2,500 per business asset.
• The business asset is new and included (with the correct code) on the Environmental List 2026.
• You report the investment on time (within three months of entering into the investment obligation) to RVO via the digital portal.

Would you like to know more about the MIA?

Please contact one of our specialists. They will be happy to help you.

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