Netherlands Allocates 615 Million Euros for Green Business Tax Incentives in 2026
The Hague, Tuesday, 30 December 2025.
Dutch businesses will receive unprecedented government support for sustainable investments through expanded tax incentive programs totaling 615 million euros in 2026. The funding includes 155 million euros for environmental technologies through MIA/Vamil programs covering over 200 innovative green techniques, and 460 million euros for energy-efficient investments via the Energy Investment Allowance - a 29 million euro increase from 2025. New eligible technologies range from electric agricultural drones to organic nitrate production systems for greenhouse operations, while enhanced benefits support electric vehicle purchases up to 90% of investment costs.
Strategic Government Investment in Climate Action
The Dutch government’s allocation represents a substantial commitment to accelerating corporate sustainability initiatives through fiscal incentives. The Rijksdienst voor Ondernemend Nederland (RVO) administers these programs, which historically generate between 3 to 5 billion euros in annual environmental investments from businesses [1]. The MIA/Vamil program’s 155 million euro allocation specifically targets the Milieu-investeringsaftrek (Environmental Investment Deduction) and Willekeurige afschrijving milieu-investeringen (Accelerated Depreciation of Environmental Investments), providing tax advantages for companies investing in over 200 innovative environmental technologies listed on the Environmental List 2026 [1]. Meanwhile, the Energy Investment Allowance (EIA) receives 460 million euros, representing a 6.729 percent increase from the 431 million euros allocated in 2025 [3]. This enhanced funding structure demonstrates the government’s strategic approach to combining climate policy with economic incentives, encouraging Dutch businesses to adopt green innovations while supporting the country’s broader sustainability objectives.
Expanded Technology Coverage and Innovation Focus
The 2026 Environmental List introduces 12 new innovative technologies while modifying 78 existing investments and removing 27 outdated options, reflecting the program’s dynamic approach to technological advancement [1]. Notable additions include an electric mowing boat for water vegetation removal, a collection facility for paint residues and rinse water featuring wash station recycling, and an electric foundation machine for construction work [1]. The agricultural sector benefits from several targeted innovations, including an installation for organic nitrate production in greenhouse operations and an automatic measuring system for ammonia emissions in livestock facilities [1]. The program also encompasses an innovative weed control system, demonstrating the breadth of environmental challenges being addressed [1]. These technological additions align with the Netherlands’ commitment to supporting practical solutions that deliver measurable environmental benefits while maintaining commercial viability for adopting businesses.
Enhanced Electric Vehicle and Transportation Incentives
Transportation electrification receives significant attention in the 2026 program, with tax benefits for electric mobile vehicles increased to 90% of the investment amount, requiring a minimum investment of 25,000 euros [1]. The program expands eligibility for electric cargo bikes to include animal transportation, while charging lockers now qualify for tax benefits when used for electric hand tools [1]. However, the charging points for electric heavy vehicles and mobile equipment have been removed from the Environmental List, redirecting businesses toward the Subsidieregeling Private Laadinfrastructuur bij bedrijven (SPRILA) for government support [1]. These changes reflect a more targeted approach to transportation sustainability, prioritizing widespread adoption of electric vehicles while streamlining support mechanisms through specialized programs. The enhanced benefits structure particularly supports small and medium enterprises in transitioning their vehicle fleets to sustainable alternatives.
Agricultural and Building Sector Transformations
Agricultural investments receive streamlined support with reduced conditions for livestock facilities with lower environmental impact, including the elimination of requirements regarding the number of animal spaces [1]. However, certain agricultural technologies, including roughage mixing systems for ruminants and mulching equipment for organic soil coverage, have been removed from the eligible investments list [1]. The building sector sees significant changes with all Environmental List buildings now requiring energy performance calculations conducted by qualified advisors using BENG methodology [1]. Industrial buildings with sustainability certifications according to BREEAM or GPR standards benefit from increased maximum gross floor area eligibility, rising from 5,000 to 7,000 square meters [1]. These modifications demonstrate the program’s evolution toward more sophisticated environmental performance standards while maintaining accessibility for businesses across diverse sectors. The emphasis on professional assessment and certification reflects the government’s commitment to measurable environmental outcomes.