MIA and Vamil: environmental investment allowance and free depreciation
MIA and Vamil are two tax schemes for environmentally friendly investments. With the MIA (Milieu-investeringsaftrek, environmental investment allowance), you deduct an extra 27%, 36% or 45% of the investment from your profit. With Vamil (Willekeurige afschrijving milieu-investeringen, environmental investment depreciation), you may depreciate 75% of the investment at a time you choose. According to RVO, together the benefit can rise to well over 14% of the investment amount.
Both schemes are run by the Netherlands Enterprise Agency (Rijksdienst voor Ondernemend Nederland, RVO) . The investment must appear on the Environmental List , and you report it within 3 months of placing the order. If your investment is mainly about energy saving, also look at the EIA subsidy. An overview of all schemes is on subsidies and tax benefits with ISO 50001.
MIA is a real benefit: you pay less tax on an ongoing basis. Vamil is a timing benefit: you pay the same tax, but later. That gives you room in your cash flow.
MIA and Vamil in brief (2026)
| MIA | Vamil | |
|---|---|---|
| What | Extra deduction from your taxable profit | Free choice of when to depreciate |
| Percentage | 27%, 36% or 45% | 75% of the investment |
| Budget 2026 | €135 million | €20 million |
| Minimum | €2,500 per application | €2,500 per application |
| Maximum | €25 million per year | €25 million per year |
| Notification deadline | Within 3 months of order or purchase agreement | Same |
The MIA budget in 2026 is considerably lower than in 2025, when it was €189 million. Budgets and conditions are published by RVO, conditions for MIA and Vamil .
How do you read the code on the Environmental List?
Every technique on the Environmental List has a code with a letter. That letter determines which scheme you get and how much.
| Letter | MIA | Vamil |
|---|---|---|
| A | 36% | 75% |
| B | 27% | 75% |
| C | None | 75% |
| D | 36% | None |
| E | 27% | None |
| F | 45% | 75% |
| G | 45% | None |
The 2026 Environmental List has five main categories: raw materials and water use, food supply and agriculture, transport, climate and air, and construction and climate adaptation. New for 2026 are, among other things, climate-resilient and green layouts for industrial estates.
Worked example: MIA and Vamil together
A logistics company (BV) invests €200,000 in a technique with an A code: 36% MIA and 75% Vamil. Its profit is well above €200,000, so the rate of 25.8% applies. Without Vamil, the company would depreciate the investment on a straight-line basis over 10 years.
Step 1: MIA, the lasting benefit
| Calculation | Amount |
|---|---|
| MIA deduction: 36% × €200,000 | €72,000 |
| Tax benefit: 25.8% × €72,000 | €18,576 |
The MIA is on top of ordinary depreciation. You still depreciate the full €200,000.
Step 2: Vamil, the timing benefit
| Without Vamil | With Vamil | |
|---|---|---|
| Depreciation year 1 | €20,000 | €150,000 free + €5,000 ordinary = €155,000 |
| Depreciation years 2 to 10 | €20,000 per year | €5,000 per year |
| Total over 10 years | €200,000 | €200,000 |
| Extra deduction in year 1 | €135,000 | |
| Tax you defer in year 1 | 25.8% × €135,000 = €34,830 |
Over 10 years, you pay the same amount of tax. But in year 1 you keep €34,830 extra in cash, and you pay it back in later years through lower depreciation. The real benefit is the interest you save on that amount, or the investment you can make with it.
If your profit is below €200,000, your accountant applies 19% and both benefits are smaller.
What are the conditions for MIA and Vamil?
The most important conditions according to RVO:
- The investment matches a code on the Environmental List for the year in which you place the order.
- The asset is new. A vehicle counts as new if it has been used for less than 6 months and for no more than 6,000 km.
- You report within 3 months of signing the purchase agreement or placing the order.
- Maintenance, land, financial matters and permits do not count.
- Small and medium-sized businesses may include the costs of environmental advice, if the investment follows within 24 months and the advice recommends it.
- You declare that the total state aid stays within European limits.
Can you combine MIA and Vamil with the EIA?
Partly. This table shows what does and does not work together for the same costs.
| Combination | Allowed? |
|---|---|
| MIA and Vamil | Yes, if the code allows both (letters A, B and F) |
| EIA and MIA | No, not for the same costs |
| EIA and Vamil | Yes, Vamil remains possible alongside the EIA |
| MIA/Vamil and a subsidy | The subsidy is deducted from the investment costs, except operating subsidies |
| MIA/Vamil after SSEB or SWIM | No, in that case you are excluded |
If an investment appears on both the Energy List and the Environmental List, work through both routes. Often, the combination that gives the highest deduction percentage makes the decision.
Applying for MIA and Vamil: step by step
Find the code on the Environmental List
Look up the technique, read the conditions and note the letter. Make sure the quote matches the description.
Place the order
The date of the order or the signed purchase agreement starts the 3-month period.
Report to RVO
Report via eLoket (RVO’s online service) using eHerkenning (Dutch digital identity for businesses), either yourself or through your adviser with a chain authorisation (ketenmachtiging).
Decision and tax return
After approval, you include the MIA and the free depreciation in your tax return.
How do ISO 50001 and ISO 14001 help with MIA and Vamil?
Neither standard is a condition. They do help you find promising investments. Your environmental aspects in ISO 14001 show where you have the largest environmental impact, and the energy review in ISO 50001 points out your biggest users. With those lists, you can work through the Environmental List and the Energy List in a targeted way.
Common mistakes with MIA and Vamil
- Reporting too late. After 3 months the opportunity is lost, even if the investment fits perfectly.
- Seeing Vamil as a discount. Vamil does not reduce your total tax; it postpones the payment.
- Wrong list. The Environmental List for the year of the order applies, not the list for the year of delivery.
- Claiming both the EIA and the MIA. Choose one deduction per cost item.
- Reporting used machines. Second-hand business assets fall outside the scheme.
Further reading
- EIA subsidy with a worked example: the scheme for energy-saving investments
- Subsidies and tax benefits with ISO 50001: SDE++, ISDE and more
- ISO 50001 for production companies: where the largest savings are
- RVO: applying for MIA and Vamil : official application information