MIAVAMILregelingen

MIAVAMILregelingen refers to the Dutch tax incentive that combines Milieu-investeringsaftrek (MIA) with Voluntary Additional Depreciation of environmental investments (VAMIL). The regime is designed to stimulate businesses to invest in sustainable technologies and processes by offering tax advantages and flexible depreciation options.

How it works

For investments in environmentally friendly assets that appear on the official MIA list, a company can claim a deduction from taxable profits under MIA. In addition, VAMIL allows the business to determine when and at what rate to depreciate up to 75% of the investment, providing cash-flow planning flexibility. The remaining value is depreciated according to normal rules. The combination can significantly reduce current taxes and accelerate return on investment.

Eligibility and administration

The MIA/VAMIL regime is administered by the Netherlands Enterprise Agency (RVO) on behalf of the Ministry of Economic Affairs and Climate Policy. The eligible investments and their corresponding deduction rates are defined in the annual MIA list, which is updated periodically. To qualify, the investing company must be a taxable entity and the investment must be placed in service in the Netherlands. An application or designation from RVO is typically required to apply the MIA and VAMIL benefits to a given investment.

Scope and impact

Eligible categories cover a broad range of environmental improvements, including energy-saving equipment, cleaner production technologies, sustainable materials, water management, waste processing, soil remediation, and transport innovations. The regime is subject to annual budgetary allocations and regulatory updates, and not all investments qualify. The MIAVAMILregelingen is aimed at both small and large businesses seeking to improve environmental performance while achieving tax and depreciation advantages.