MIA and Vamil: tax benefits for environment-friendly techniques

Learn more about tax benefits for environment-friendly techniques
MIA and Vamil: tax benefits for environment-friendly techniques

As an entrepreneur, it is possible that you'd like to apply environmentally friendly technologies, it also has financial advantages. The Ministry of Infrastructure and Environment, the Environmental Investment Deduction and the random depreciation of environmental investments (Vamil) are created to stimulate environmentally friendly technologies.

Lower financial barriers

The Ministry of Infrastructure and the Environment encourages the MIA and the Vamil arrangements with environmentally friendly investments. The inclusion of the technology in the Environmental List lowers the financial threshold for entrepreneurs who are considering buying this innovative technology.

MIA and Vamil, a brief explanation

The MIA and the Vamil are often combined, but they are two separate schemes. With the MIA you can benefit from an investment deduction of up to 36% of the investment. That comes on top of your usual investment. Vamil allows you to amortize 75% of investment costs on a date of your favor.

Terms and Conditions

The asset must be included in the Environmental List 2016. Each asset has been given a code on the Environmental List. With the codes A, B, C or F Vamil is possible. Is your eco-friendly and innovative technology not under one of the descriptions on the Environmental List? No problem.  Anyone can offer suggestions for adapting definitions or adding new definitions. If your proposal is accepted, the (adjusted) definition appears in the next Environment List. The Environmental List is updated annually.

  • If the code begins with F or G, 36% of the investment eligible for investment. With code A and D it’s 27% and code B and E are eligible for 13.5%.
  • The investment may be charged extra to the taxable profit. This way you will pay less income tax or corporation tax for one or more years. For some assets capping is applied; this means that there is a maximum amount.
  • The purchase costs per asset are a minimum of € 2,500.
  • The obligation was entered in 2016, and reported within 3 months of commissioning.
  • For new equipment only; no 2nd hand, showroom models or assets that came about through self-assembly.

Read the brochure about the MIA / Vamil:

Brochure MIA / Vamil including the Environmental List
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