Do you want to gain tax benefits for your company? With the Energy Investment Allowance (EIA) you pay less tax when you invest in energy-efficient technologies and sustainable energy.
The average tax reduction is 11%. And your investment lowers the energy bill.
The budget for the EIA (in Dutch: Energie-investeringsaftrek) in 2023 is € 249 million.
The EIA is a scheme for companies, not for private individuals, associations or foundations. The conditions to qualify for EIA are:
- You are an entrepreneur in the Netherlands, Aruba, Curacao, Sint Maarten or the BES Islands.
- You pay income tax or company tax.
- Your investment is included in the Energy List (referred to as ‘company resources’).
- The company resource meets the requirements for the Energy List.
- The company resource has not been used before.
- You report the company resource on time (main rule: within 3 months after the order to supply).
You can receive a tax deduction for clearly defined investments (specific) and for tailor-made investments (generic) that result in substantial energy savings. You can deduct 45.5% of the investment costs from the taxable profit. This is possible on top of the usual depreciation. These investments are described as ‘company resources' on the Energy List.
If your investment is not on the Energy List
If you can’t find your investment on the Energy List, you have 2 options:
- See if you can report the investment under a generic code.
- Try to include the investment in the Energy List of the following year. To do this, submit a proposal until 1 September 2023. This procedure is in Dutch and is called Leveranciersvoorstel voor Energielijst.
You can get a tax deduction for investments that are clearly described in the Energy List 2022 (pdf). We expect to publish the Energy List 2023 in the course of 2023. Until then, you can find information in the Dutch Energielijst 2023. The description can be found on the Energy List with a specific code. You can also get a deduction for customized investments that result in substantial energy savings. They are not on the Energy List, but must meet the savings standard. You report this with a generic code.
It is possible to deduct clearly defined investments (specific) from your income taxes, but also tailored investments (generic), resulting in major energy savings.
You can deduct 45.5% of the investment costs from the fiscal profits, on top of the usual depreciation.
Whether you have made all investment costs in a single year or have spread them out over several years, you provide details when you submit your tax form. Read how to incorporate EIA in your financial administration.
You must apply for EIA within 3 months after the commission is given. Your EIA application can only be submitted via ePortal. Read our how to apply page for more information.
If you have any questions, you can consult the FAQ.