Netherlands to Increase Tax Relief for Green Business Investments

Netherlands to Increase Tax Relief for Green Business Investments

2026-09-15 green

The Hague, Tuesday, 15 September 2026.
As part of its 2027 tax plan, the Dutch government proposes raising the Energy Investment Allowance to 45.5%, significantly lowering the cost of sustainable business upgrades.

A Strategic Fiscal Boost for Green Investments

To accelerate the transition toward a sustainable economy, the Dutch government is proposing a notable increase in the Energy Investment Allowance (Energie-investeringsaftrek or EIA) [1][2]. Under the new Belastingplan 2027, which is officially being presented today on Prinsjesdag, Tuesday, 15 September 2026, the deduction rate is set to rise from 40% to 45.5% effective 1 January 2027 [1][2][3]. This adjustment represents a relative increase of 13.75% in the tax deduction rate, significantly lowering the net cost for businesses investing in energy-saving and sustainable technologies [1][2]. The fiscal incentive specifically targets corporate investments in energy-efficient machinery, the verduurzaming (sustainability upgrades) of commercial properties, solar panels, heat pumps, smart energy management systems, and the electrification of corporate mobility [4].

For Dutch corporate leaders, the timing of these fiscal adjustments requires immediate strategic planning. Financial advisors at Countus emphasize that while the tax benefits of the EIA are highly attractive, companies should evaluate their complete business cases based on operational efficiency, energy cost reductions, and long-term business continuity rather than relying solely on tax incentives [4]. Because strategic consequences often manifest long before legislation is finalized, chief financial officers are urged to run multiple investment scenarios for the upcoming two years to optimize their capital allocation ahead of the 2027 fiscal year [1][4].

Corporate Leaders Weigh In on the Policy Shifts

The response from the Dutch corporate sector highlights both the necessity of adaptation and the inherent friction of shifting fiscal policies. Speaking at the Leadership in Finance Summit 2026, Aran van der Bie, the CFO of Dutch logistics provider Jan de Rijk Logistics, noted that “complete certainty rarely exists” (“volledige zekerheid bestaat zelden”), pointing to the need for businesses to remain agile amid regulatory transitions [1]. Conversely, Maarten Zwitserloot, the CFO of Beyonder, offered a more critical view of the political process behind these tax shifts, describing the policy negotiations as “horse-trading” (“koehandel”) [1]. Despite differing perspectives on the legislative process, both leaders highlight the pressure on modern CFOs to anticipate climate-focused policy changes [1].

Broader Fiscal Adjustments and Environmental Disincentives

The proposed Belastingplan 2027 does not rely solely on positive reinforcement; it also introduces stricter measures for fossil-fuel reliance. Starting in 2027, employers will face a new 12% pseudo-final levy (pseudo-eindheffing) on the catalog value of fossil-fuel company cars that are also used for private purposes [3]. To balance this, the government is considering the introduction of a “greentimer” regulation to support older electric vehicles, alongside a statutory anchoring of a €0.25 per kilometer travel reimbursement rate [2]. However, startups and small businesses must navigate a mixed fiscal landscape, as the government plans to reduce the startersaftrek (startup tax deduction) on 1 January 2027 before abolishing it entirely on 1 January 2028 [2][3].

Bronnen


Energy Investment Allowance Green Tax Incentives