Dutch Investment Deduction for BVs 2026: KIA, EIA, MIA & VAMIL

The Dutch tax system gives a BV (private limited company) four parallel investment incentives that allow part of an investment to be deducted from taxable profit on top of the regular depreciation. The aim is straightforward: encourage businesses to invest in productive assets, energy-saving technology and environmentally friendly equipment by offering a direct cash benefit through the corporate tax (vennootschapsbelasting, VPB) return.

For BVs in 2026, four schemes run side by side and can in many cases be stacked:

1. KIA — Kleinschaligheidsinvesteringsaftrek (small-scale investment deduction). The base scheme for almost every BV. 2. EIA — Energie-investeringsaftrek. 40% extra deduction for energy-saving assets on the Energielijst. 3. MIA — Milieu-investeringsaftrek. 27%, 36% or 45% deduction for assets on the Milieulijst (environmental list). 4. VAMIL — Willekeurige Afschrijving Milieu-investeringen. Allows 75% of an environmental investment to be depreciated in the first year.

The cash impact lands directly in the year of investment. A BV that invests €50.000 in a new production machine receives a KIA deduction of €14.000. At a 19% VPB rate that is €2.660 less corporate tax in the same year. Stack EIA on top and the benefit on a single investment can climb to €6.460.

The Kleinschaligheidsinvesteringsaftrek for BVs in 2026 follows a bracket structure based on the total investment amount per calendar year:

| Investment in 2026 | KIA | |--------------------|-----| | €0 – €2.901 | 0% (no KIA) | | €2.901 – €69.765 | 28% of investment amount | | €69.766 – €129.194 | flat €19.535 | | €129.195 – €387.580 | €19.535 minus 7,56% above €129.194 | | Above €387.580 | €0 (no KIA) |

Example: your BV invests €60.000 in qualifying new assets in 2026. KIA = 28% × €60.000 = €16.800. At 19% VPB, that saves €3.192 in corporate tax.

Second example: €150.000 invested. KIA = €19.535 − (7,56% × €20.806) = €17.962. At 19% VPB €3.413 in tax savings. Above €387.580 the deduction drops to zero — the assumption being that an investment of that scale no longer qualifies as "small-scale."

Important: the calculation is on the total of all qualifying investments per year per company, not per asset.

The Energie-investeringsaftrek is set at 40% of the investment amount for assets on the Energielijst, which is published and updated annually by the Netherlands Enterprise Agency (RVO). Typical qualifying assets include heat pumps, LED lighting with daylight control, solar installations above the SDE threshold, insulation above NEN-norms, and many specific industrial energy-saving installations.

Example: a BV invests €25.000 in an air-to-water heat pump that qualifies for the Energielijst. EIA = 40% × €25.000 = €10.000 extra deduction. At 19% VPB €1.900 of additional tax savings, on top of normal depreciation and on top of KIA.

Threshold and ceiling 2026: minimum €2.500 per asset, maximum €136 million per year per company.

Mandatory RVO notification. The investment must be reported digitally via the RVO eLoket within three months of the first purchase commitment. Late notification = full forfeiture of the EIA right.

The Milieu-investeringsaftrek works the same way as EIA but for assets on the Milieulijst (environmental list). The Milieulijst splits into three categories with different deduction rates:

| Category | Deduction 2026 | Examples | |----------|----------------|----------| | Category 1 | 45% | Fully electric delivery vans, battery storage, geothermal installations | | Category 2 | 36% | Hybrid machinery, biobased construction materials, rainwater systems | | Category 3 | 27% | Industrial LED, water treatment, sound insulation |

Example: a BV buys an electric delivery van for €55.000 listed in Milieulijst Category 1. MIA = 45% × €55.000 = €24.750. At 19% VPB €4.703 tax savings.

Threshold 2026: minimum €2.500 per asset.

RVO notification: within three months of the first purchase commitment, via eLoket.

MIA codes: every Category 1, 2 or 3 investment carries a specific 4-digit Milieulijst code. The code must be included in the RVO notification. FINEO generates the codes automatically based on the chosen investment category.

VAMIL is not a classical deduction but a depreciation accelerator. For investments on the Milieulijst, 2026 rules allow 75% of the purchase price to be depreciated freely (i.e. in the first year), with the remaining 25% following the normal straight-line schedule.

The benefit: liquidity. You deduct 75% of the investment from taxable profit in year one, rather than spreading it over five or ten years. Less VPB now, more VPB later — the total tax bill is the same, but cash works for the BV instead of for the Tax Office.

Example: a BV buys an electric delivery van for €55.000 (Milieulijst Category 1). Standard depreciation over 5 years = €11.000 per year. With VAMIL: year 1 €41.250 depreciation (75%), the remaining €13.750 across the rest of the useful life. At 19% VPB the year-1 liquidity gain is (€41.250 − €11.000) × 19% = €5.748.

Combined with MIA: VAMIL stacks with MIA on the same investment. Both 45% MIA deduction and 75% accelerated depreciation apply to the same asset — making electric delivery vehicles and battery storage the most fiscally attractive investment categories of 2026.

The four schemes can be combined, but not without limits. The 2026 stacking rules:

KIA + EIA: allowed on the same investment. You receive both 28% (or the bracket amount) and 40% of the investment.

KIA + MIA: allowed on the same investment. Example: an electric delivery van of €55.000 on the Milieulijst gives KIA 28% × €55.000 = €15.400 + MIA 45% × €55.000 = €24.750 = total deduction €40.150 — on top of normal depreciation.

EIA + MIA on the same investment: not allowed. An asset is either on the Energielijst or on the Milieulijst, never both.

EIA / MIA + VAMIL: VAMIL pairs only with MIA, not with EIA.

Top-tier combination: KIA + MIA + VAMIL on a Milieulijst Category 1 investment. This is the most fiscally attractive route for BVs that can invest in environmental assets.

KIA is processed automatically in the corporate tax return for the year of investment. No separate application, no RVO notification.

EIA, MIA and VAMIL do require an RVO notification via eLoket, within three months of the first purchase commitment. The "purchase commitment" is the date of the signed quote or purchase order, not the delivery date.

Three-step application flow:

1. Place the order. Note the order date as the anchor — your three-month window starts here. 2. Notify RVO via eLoket. Log in with eHerkenning level 3, enter investment category, amount, date and supplier. You receive a notification number. 3. Process in the VPB return. In the corporate tax return for the investment year, include the notification number and the EIA/MIA/VAMIL amount. RVO performs a retrospective audit.

FINEO's advice centre tracks the three-month window automatically once an investment is registered that may sit on the Energielijst or Milieulijst.

When a fixed asset is registered in FINEO — via invoice upload, manual entry or PSD2 bank feed — the system automatically detects whether the investment crosses the KIA threshold and whether the asset may sit on the Energielijst or Milieulijst.

What FINEO does automatically:

• Calculates KIA based on the year-to-date total of qualifying investments
• Detects investments potentially on the Energielijst or Milieulijst and proposes a category + RVO code
• Tracks the three-month notification deadline for EIA/MIA/VAMIL and sends reminders 30, 14 and 3 days in advance
• Generates an investment-deduction summary for the VPB return (KIA amount, EIA amount, MIA amount, VAMIL depreciation)
• Applies VAMIL automatically in the depreciation schedule once the RVO notification is confirmed
• Surfaces planned investments in the advice centre that could yield additional deduction if completed before year-end