BREEAM-NL subsidies and tax benefits: MIA and Vamil
A building with a BREEAM-NL certificate can deliver a tax benefit through the MIA (Environmental Investment Allowance) and the Vamil (flexible depreciation of environmental investments). These are two schemes run by the Netherlands Enterprise Agency (RVO) , linked to the annual Milieulijst (Environmental List) . Sustainable buildings with a BREEAM or GPR certificate appear on that list. A higher star rating generally brings a bigger benefit. BREEAM-NL itself is not a subsidy; the certificate is the entry point to these tax schemes.
Please note: this is not a direct subsidy where you receive money. These are tax benefits. You pay less profit tax and you may depreciate faster. For the exact conditions and codes, we always refer to the RVO , because these change every year.
What are MIA and Vamil?
The two schemes work alongside each other and can often be combined. One reduces your taxable profit, the other gives you a liquidity benefit.
| Scheme | What it involves |
|---|---|
| MIA | Environmental Investment Allowance: you deduct an additional part of the investment from your profit |
| Vamil | Random depreciation: you depreciate up to 75% of the investment at a moment of your choice |
The MIA reduces your taxable profit, so you pay less tax. The Vamil does not determine how much you deduct, but when. By depreciating faster, you pay tax later and keep more money in the short term.
How much does the MIA deliver?
The MIA has three deduction rates: 27%, 36% or 45% of the investment amount. Which rate applies depends on the environmental performance of the investment. A more sustainable building with a higher BREEAM level often falls into a higher category.
For 2026, the MIA percentages and the maximum reporting amounts for BREEAM and GPR buildings have remained the same as in 2025. New in 2026: for buildings with an industrial function, the maximum gross floor area has been increased from 5,000 to 7,000 m2. Source: RVO Milieulijst 2026 .
A worked example makes this concrete. Suppose you invest €1 million in a sustainable building that falls into the 45% category. You may then deduct €450,000 extra from your profit. At a tax rate of roughly 25%, that saves roughly €112,500 in tax. The exact calculation depends on your rate and situation.
What does the Vamil deliver?
With the Vamil, you depreciate up to 75% of the investment at your discretion. You choose when, within the rules. The net interest benefit can rise to more than 14% of the investment amount, according to the RVO. That benefit comes from depreciating earlier and therefore paying tax later.
In practice, you combine MIA and Vamil for the same building. The MIA lowers your profit, the Vamil improves your liquidity. Together, they make a sustainable building considerably more attractive than a standard building.
The most important conditions
The schemes contain many details, but three conditions always matter. Keep these in mind, or you will miss out on the benefit.
| Condition | What to check |
|---|---|
| Certificate | A valid BREEAM-NL or GPR certificate from an independent body |
| Star rating | The higher your rating, the higher the deduction rate often is |
| Timely reporting | Report to the RVO within three months of the investment commitment |
Reporting late means no benefit. The three-month deadline after entering into the investment commitment is strict. Therefore, arrange your step-by-step plan and your report in parallel, not afterwards.
Does LEED count too?
The Milieulijst links tax benefits to BREEAM-NL and GPR Gebouw, both Dutch certification schemes. A LEED certificate does not automatically give that link. If you work internationally and are unsure about your choice, first check the Milieulijst and discuss it with the RVO or your adviser.
Combining with other sustainability instruments
BREEAM focuses on the building. If you also want to address your organisation and your emissions, you often combine it with ISO 14001 for environmental management or the CO2 Performance Ladder for CO2 reduction. The latter is mainly relevant for construction tenders. Together, they give a complete sustainability story for tenants, investors and financiers.
Sources
- RVO - MIA and Vamil (official schemes)
- RVO - Milieulijst MIA/Vamil (current list and conditions)
- DGBC - BREEAM-NL (certificate and certification)