This is an English summary of a Dutch government scheme. Official communication, forms, and decisions are in Dutch — the full Dutch page is the source of record.
EIA gives companies an extra deduction on taxable profit for investments in energy savings and renewable energy, starting from €2,500 per investment. Combinable with other sustainability schemes.
Amounts
| Category | Amount | Notes |
|---|---|---|
| Deduction rate | 45.5% | On investment cost, on top of normal depreciation |
| Minimum investment | €2,500 | — |
| Maximum per year per company | €136 million | — |
| Tax benefit (25.8% corporate tax rate) | 11.7% of investment | = 25.8% × 45.5% |
Conditions
- The investment appears on the 2026 Energy List (Energielijst, published by RVO)
- The investment is made by a Dutch company (subject to corporate income tax)
- Filed within 3 months of placing the order
- The investment is a capital asset (not maintenance or like-for-like replacement)
- No overlap with MIA for the same investment
Application process
1
1. Check the Energy List
Find your investment on the current Energy List (PDF on rvo.nl). Every item has an EIA code.
2
2. Collect the quote/invoice
The invoice must state the EIA code and/or a generic description of the asset.
3
3. File within 3 months
Submit via eLoket on rvo.nl within 3 months of placing the order.
4
4. RVO issues a statement
Statement within 12 weeks — then apply it in your corporate income tax return.
⚠️ Common mistakes
- The investment is no longer on the Energy List — it's revised annually
- Filed too late (> 3 months after ordering) → rejection
- EIA code missing from the invoice → requires explanation to the Tax Authority
- Replacement investments that aren't 'significantly' more energy-efficient than what they replace
Deadlines & opening dates
EIA is an ongoing scheme. File within 3 months of placing the order. The EIA budget can theoretically run out — historically that has rarely happened.
FAQ
What's the difference between EIA and MIA?
EIA covers energy savings and renewable energy. MIA covers environmental investments (waste, water, biodiversity). Solar panels + heat pump = EIA. Electric company car = MIA + Vamil.
Does EIA apply to sole traders and freelancers?
Yes, if subject to income tax. The deduction then applies through Box 1 rather than corporate tax — the tax benefit depends on your bracket rate.
Can I combine EIA with BMKB financing?
Yes. EIA is a fiscal deduction, BMKB is a government-backed loan guarantee. No overlap.
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Detail pages below are in Dutch.