Netherlands Allocates €155 Million for Green Business Tax Incentives in 2026

2026-01-06 green

The Hague, Tuesday, 6 January 2026.
Dutch companies can claim tax benefits on over 200 environmentally friendly technologies through expanded MIA and Vamil programs this year, with new additions including electric mowing boats and automated ammonia emission monitoring systems for livestock farms.

Record Investment in Environmental Innovation

The Dutch government has committed €155 million for 2026 to support the Environmental Investment Deduction (MIA) and Variable Depreciation Environmental Investments (Vamil) programs [1]. These tax incentive schemes enable businesses to claim financial benefits when investing in over 200 innovative and environmentally friendly technologies listed on the Environmental List 2026 [1]. The programs are administered by the Netherlands Enterprise Agency (RVO) and represent a strategic investment in climate and energy innovations [1]. Dutch companies typically invest between €3 billion and €5 billion annually in environmental projects through these MIA/Vamil programs [1][8], demonstrating the significant scale of green business investment in the Netherlands.

Major Updates to Environmental Investment List

The Environmental List 2026 underwent substantial revisions compared to 2025, with 12 new investments added, 78 investments modified, and 27 investments removed from the list [1][8]. Among the notable new additions are an electric mowing boat for removing vegetation from water surfaces, a collection facility for paint residues and rinse water that enables better reuse of painting equipment through wash station recycling, and an electric foundation machine for construction work [1]. The agricultural sector benefits from new innovations including an installation for organic nitrate production in greenhouse horticulture and an automatic measurement system for continuous ammonia emission monitoring in livestock buildings [1]. Additionally, an innovative system for weed control on paved surfaces has been included, reflecting the government’s commitment to sustainable urban maintenance practices [1].

Enhanced Benefits for Electric Mobility

For 2026, the tax benefit for electric mobile equipment has been significantly increased to 90% of the investment amount, with a minimum investment threshold of €25,000 [1][8]. The scope of eligible transport investments has also expanded, with entrepreneurs now able to claim tax benefits for electric cargo bikes when used for animal transport [1]. Furthermore, charging lockers can now qualify for benefits when used for charging electric hand tools and equipment [1]. However, charging points for electric heavy vehicles and mobile equipment have been removed from the Environmental List, though businesses can still access government support through the Private Charging Infrastructure for Companies (SPRILA) subsidy program [1].

Sector-Specific Changes and Building Standards

The building sector has seen important adjustments, with all buildings on the Environmental List now requiring energy performance (BENG) calculations to be conducted by qualified advisors [1][8]. For industrial buildings with sustainability certificates according to BREEAM or GPR standards, the maximum gross floor area eligible for MIA tax benefits has increased from 5,000 square meters to 7,000 square meters [1][8]. The agricultural sector faces new restrictions, with several investments no longer eligible, including roughage mixing systems for ruminants and mulch equipment for organic soil coverage in agriculture and horticulture [1][5]. Additionally, for 2026, businesses cannot combine MIA/Vamil tax benefits with subsidies from the Clean and Emission-Free Construction Equipment (SSEB) program or the Hydrogen in Mobility (SWIM) program [1][8], requiring companies to choose between different government incentive schemes.

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environmental investment tax incentives