MIA Vamil: a guide for businesses
Direct answer
MIA Vamil is the common name for two Dutch tax schemes that reward investment in environmentally friendly business assets: the Environmental Investment Allowance (MIA) and the Arbitrary Depreciation of Environmental Investments (Vamil). The MIA gives an extra deduction from taxable profit on top of normal depreciation. Vamil lets you choose when to depreciate much of the investment. Both apply only to assets on RVO's current Environmental List (Milieulijst).
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- Practical next steps
MIA Vamil: scattered information versus Energy Intelligence
The Dutch government wants companies to choose environmentally friendly technology, even when it costs more than the standard alternative. Tax relief therefore exists for businesses that buy, for example, an electric van, a low-emission barn or a circular office building. For a facility manager or business owner weighing up such an investment, this relief can change the business case. The schemes run through the tax return, so no separate subsidy application is needed, only a timely notification to RVO.
- The MIA lowers your taxable profit with an extra deduction; the deduction percentage differs per category on the Environmental List and is set annually.
- Vamil gives no extra deduction but lets you choose the depreciation moment yourself, shifting profit and improving your liquidity.
- You notify RVO within three months of entering into the purchase commitment; the contract date counts, not the delivery date.
Insight
Traditional approach
Information is scattered across portals, documents, invoices or separate spreadsheets.
Modern approach
Data, context and interpretation are brought together into a clear decision picture.
Decision-making
Traditional approach
Choices are made based on averages, assumptions or occasional analyses.
Modern approach
Scenarios, KPIs and current measurement data make the trade-off more concrete and repeatable.
Follow-up
Traditional approach
Actions often stay non-committal or disappear into separate reports.
Modern approach
Follow-up actions, monitoring and reporting are linked to the same energy data.
How exactly do MIA and Vamil work?
The MIA is an extra profit deduction. You depreciate the asset as usual, but you may also deduct part of the investment amount from your taxable profit on top of that. As a result, you pay less income tax or corporate tax. The percentages differ per category on the Environmental List and are set annually, so always check the current list at RVO. Vamil works differently. You receive no extra deduction, but you may depreciate a large part of the investment at a moment you choose yourself. If you depreciate faster, you lower your profit in that year and pay the tax later. That creates an interest and liquidity advantage. Many assets on the Environmental List qualify for both schemes at the same time; the list indicates this per code.
- MIA: an extra deduction from taxable profit, on top of normal depreciation
- Vamil: choose the depreciation moment yourself and shift tax to later years
- Percentages and conditions are listed per code on the annual Environmental List
- Combining MIA and Vamil for the same asset is often possible
How do you register an investment?
The starting point is the Environmental List. RVO publishes a new list every year, usually at the end of December in the Government Gazette (Staatscourant). The list contains business assets with a code showing whether MIA, Vamil or both apply. The asset must be new and a minimum amount per asset applies. The list that is valid on the date you sign the purchase agreement is decisive, not the moment of delivery. You notify RVO of the investment within three months of entering into the commitment, through the digital eLoket. You then process the deduction or the arbitrary depreciation yourself in your income tax or corporate tax return. RVO assesses the notification; the Dutch Tax Administration ultimately decides on the fiscal application.
- First check whether the asset appears with a code on the current Environmental List
- The date of the purchase agreement determines which Environmental List applies
- Notify RVO through its eLoket within three months of entering into the commitment
- You then process the deduction or depreciation yourself in the tax return
How do MIA and Vamil relate to the EIA?
The Energy Investment Allowance (EIA) is a comparable scheme, but one aimed at energy saving and renewable energy. MIA and Vamil target broader environmental benefits, such as circular construction, low-emission agriculture and clean transport. For the same asset you cannot receive both EIA and MIA; you then choose one of the two. Combining the MIA with the small-scale investment allowance (KIA) is possible. Also weigh the limitations. The advantage only works if your company makes a taxable profit, the notification deadline is strict and the Environmental List changes every year. An asset that is on the list this year may be removed next year. Therefore plan the notification immediately when signing the purchase agreement and involve your accountant or tax adviser early in the process.
- EIA focuses on energy, MIA and Vamil on broader environmental benefits
- EIA and MIA cannot be combined for the same asset
- The MIA can be combined with the small-scale investment allowance (KIA)
- The advantage requires taxable profit and a timely notification
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