The Energy Investment Allowance (EIA): conditions and deadline

The Energy Investment Allowance (energie-investeringsaftrek, EIA) is a tax scheme for entrepreneurs investing in energy-efficient business assets and in renewable energy. You deduct an additional percentage of the investment from your taxable profit. In 2026 that percentage is 40%. The scheme has a minimum amount per asset, a ceiling per calendar year and a hard notification deadline of three months. A business that notifies too late loses the entitlement. All amounts and percentages mentioned in this article relate to the 2026 calendar year.

The short answer

The EIA is an additional deduction, not a subsidy and not a tax credit.
In 2026 the deduction is 40% of the investment amount.
The minimum investment amount is EUR 2,500 per asset (2026).
For 2026 a maximum investment amount of EUR 153 million per calendar year applies.
You notify the investment to RVO within three months of entering into the investment commitment.
The asset must appear on the Energy List (Energielijst) for the year concerned.

What the EIA is

The EIA is governed by the Income Tax Act 2001 (Wet inkomstenbelasting 2001) and works through to corporation tax. Alongside ordinary depreciation, you deduct an additional percentage of the investment from your taxable profit. The benefit therefore consists of a lower taxable profit, not of a payment.

The net benefit depends on your rate. With a deduction of 40% and a corporation tax rate, the benefit in practice comes to roughly one tenth of the investment amount. Your own rate position determines the exact outcome.

Conditions

Condition	Explanation (2026)
Tax liability	You are liable in the Netherlands to income tax or corporation tax.
New asset	The asset has not been used before.
Energy List	The asset matches a description on the Energy List for the year in which you enter into the commitment.
Minimum amount	At least EUR 2,500 per asset.
Maximum amount	No more than EUR 153 million of investment per calendar year.
Notification	Within three months of entering into the investment commitment, to RVO.

The 2026 Energy List is divided into categories, including business premises, processes, means of transport, renewable energy and energy advice. Technical requirements apply within each category. An asset that falls just short of the description does not qualify.

Who can use the allowance

The EIA is open to entrepreneurs who pay tax in the Netherlands on their profit. This covers the sole proprietorship and the general partnership (vennootschap onder firma) as much as the private limited company (besloten vennootschap). The legal form is not decisive. What matters is whether you use the asset for your business and whether you qualify as the investor for tax purposes.

Foundations and associations that are not liable to tax have no taxable profit and cannot use the allowance. For them, other instruments such as subsidies are often more suitable.

Requirements

What counts as an investment

The investment amount covers the acquisition cost of the asset and the costs needed to make the asset ready for use. Think of assembly and connection. Costs that cannot be attributed to the asset, such as general advisory fees, do not count in principle.

The Energy List does include a separate category for energy advice. Subject to conditions, advisory costs may then qualify after all, provided they relate to a notified investment.

The notification deadline: the main pitfall

The three-month period starts to run at the moment you enter into the investment commitment. That is usually the moment the purchase agreement is signed or the order is confirmed. Not the moment of delivery, payment or commissioning.

For assets you produce yourself, the starting point differs. The period then runs from the end of the calendar quarter in which the production costs were incurred.

The period is a limitation period. A late notification leads to refusal, even where the investment fully meets the substantive requirements. Record the moment the order is placed and monitor the deadline actively.

Overlap with other schemes

The EIA can in principle be combined with the small-scale investment allowance (kleinschaligheidsinvesteringsaftrek). Combination with the environmental investment allowance (milieu-investeringsaftrek) for the same asset is not possible. Caution is also called for where subsidies are involved. Subsidy amounts usually reduce the amount on which you obtain the deduction, and some schemes are mutually exclusive.

Assess in advance, therefore, which scheme yields the highest net benefit. That choice can often no longer be corrected afterwards.

Points to watch in practice

Annual changes. The Energy List is amended every year. Assets drop off the list or face stricter requirements. Test against the list for the year in which you enter into the commitment.
Budget. An annual budget applies. If it is exceeded, the scheme can be restricted or suspended. Notifying early in the year reduces that risk.
Substantiation. Keep quotations, technical specifications and invoices. RVO may request further information, and the Dutch Tax Administration (Belastingdienst) reviews the deduction when raising the assessment.
Splitting investments. For composite installations, the way the asset is delineated determines whether the minimum amount is met. Record that delineation in advance.
Ownership. Only a party that qualifies as owner for tax purposes can claim the allowance. With leasing, this requires attention.
Disposal. If you sell the asset within the statutory period, a disinvestment addition (desinvesteringsbijtelling) may follow.

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Application

The EIA and leasing

Under a finance lease, the lessee usually qualifies as the economic owner. In that situation the lessee can in principle claim investment allowances. Under an operating lease the lessor remains the owner and the lessee has no right to the deduction. A business wanting to claim the EIA must therefore assess in advance which form of lease is chosen and record this in the agreement. Our environmental law solicitors will review that classification in advance if you wish.

The procedure step by step

Check in advance whether the intended asset appears on the Energy List.
Record the moment the order is placed in writing.
Notify the investment to RVO digitally within three months.
Process the deduction in your return for the year in which you entered into the commitment.
Keep the supporting documents in your records.

Frequently asked questions

Do I get money back from the EIA?
No. The EIA reduces your taxable profit. The benefit shows up in a lower assessment. Without taxable profit, the deduction produces no immediate benefit in the year concerned, although loss relief may offer a solution.

Can I still notify once the three months have passed?
In principle, no. The deadline is hard. Only in exceptional situations, for instance where the delay is excusable, is there room for argument. Do not count on it.

Do these amounts apply in later years as well?
No. The deduction percentage, the minimum amount and the maximum amount are adjusted periodically. The amounts and percentages named in this article relate to 2026. For another year, consult the Energy List and the rules for that year.

Would you like certainty about the classification of your investment, the notification deadline or the interaction with other schemes? Please contact Law & More in Eindhoven or Amsterdam. We are glad to work alongside you and your adviser, in Dutch or in English.

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The Energy Investment Allowance (EIA): conditions and deadline