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The EIA (Energy Investment Allowance) is a tax incentive: on top of regular depreciation, you receive an extra 40% deduction on investments in energy conservation and sustainable energy. For private limited companies (BVs), this directly reduces the corporate income tax assessment. Ceiling 2024: €136 million per company per year; minimum €2,500 per investment. Only for investments listed on the RVO Energy List — prior notification required and updated annually. Below: how it works, which investments qualify, and how Saskia's small solar roof and heat pump together yield €80,000 in EIA.
The short answer
- What: an additional 40% tax deduction on energy saving/sustainability investments.
- Legal basis: art. 3.42 Income Tax Act / art. 8 Corporate Income Tax Act.
- Energy List: RVO publishes annually; only investments appearing on it.
- Threshold: minimum €2,500 per investment.
- Ceiling: €136 million per company per year (2024).
How does the EIA work for tax purposes?
For a qualifying investment of €50,000:
- Standard depreciation: €50,000 over useful life (e.g. 10 years = €5,000/year).
- EIA deduction: 40% × € 50,000 = € 20,000 — directly in the year of investment.
- Tax saving (corporate tax 25.8%): € 20,000 × 25.8% = € 5,160 lower corporate tax.
For SME BVs with a BV structure: direct liquidity gain. For self-employed entrepreneurs: deduction on the income tax return, comparable effect.
The Energy List
RVO publishes the Energy List annually — only investments appearing on it qualify. Categories:
- Lighting (LED, daylight systems).
- Heating and climate control (heat pumps, high-efficiency boilers).
- Insulation of buildings and pipes.
- Process efficiency (frequency converters, compressed air management).
- Renewable energy (solar panels, solar water heater, small-scale wind).
- Electric transport (charging infrastructure for business use).
- Heat recovery.
The list is revised every year — what qualified in 2023 may have been removed in 2024. Always check the current list before purchasing.
Investments that do NOT qualify
- Investments for housing (owner-occupied or rental properties).
- Investments that are already legally required (e.g. minimum insulation in new buildings).
- Investments prior to notification to RVO (3-month limit).
- Second-hand installations (EIA already applied for by previous owner).
Application procedure
- Investment plans: check Energy List for codes.
- Purchases: order/invoice date.
- Report to RVO: within 3 months of the order — via eLoket.
- Statement: RVO issues EIA statement with code and amount.
- Corporate income tax return: 40% deduction in the year of investment.
- Retention obligation: retain documentation for 7 years (RVO conducts random checks).
Stacking with other schemes
EIA can be combined with:
- MIA/Vamil: for specific environmental investments — different list, different percentages.
- SDE++: for energy production — note the cumulation rules.
- BMKB guarantee: for bank financing of investment.
- Regional energy subsidies: province or municipality.
Not stackable with EIA: subsidies that already subsidize the same investment (no double subsidy). MIA and EIA for the same investment: choose one, not both.
Saskia's investment
Saskia's cleantech startup invests €60,000 in solar panels + €40,000 in a heat pump for a business premises. Both on Energielijst:
- Total investment: €100,000.
- EIA deduction 40%: €40,000.
- Corporate tax saving (25.8%): €10,320.
- Effective: investment reduced by 10.3%.
On top of regular depreciation over 10-25 years. Combining with EIA + provincial solar panel subsidy not always possible — advisor checks.
Pitfalls
- Reporting too late: no entitlement after 3 months.
- Incorrect code: investment does not match reported code → rejection.
- Statutory investment: no EIA.
- Cumulation: stacking with MIA/SDE++ is often not possible.
- Second-hand: usually not qualifying.
Honest recommendation
For every SME with an investment in energy conservation or sustainable energy: an EIA application is almost always worthwhile — 40% extra deduction for €0 effort (simple RVO form). Most important: check the Energy List in advance and report within 3 months. For larger investments or combination with other schemes: a subsidy advisor pays off. Retain documentation for 7 years for random checks.
For other topics: subsidies overview, VEKI and SDE++.
Frequently Asked Questions
Energy investment deduction: tax facility (Art. 3.42 Income Tax Act / Art. 8 Corporate Income Tax Act). On top of regular depreciation, an additional 40% deduction on investments in energy conservation and sustainable energy. For BVs: directly reduces the corporate income tax assessment.
Only investments on the annual RVO Energy List: lighting, heating, insulation, process efficiency, renewable energy, electric transport, heat recovery. The list is updated annually — check the current version before purchasing.
Minimum €2,500 per investment. Ceiling of €136 million per enterprise per year (2024). Between those limits: 40% additional deduction on top of regular depreciation.
Make investment → report to RVO via eLoket within 3 months → RVO issues EIA statement → 40% deduction in corporate tax/income tax return. Retention period of 7 years for sample checks. Simple procedure, no substantive review.
No double subsidy for the same investment. EIA and MIA: choose one per investment. EIA and BMKB guarantee: combinable. EIA and regional energy subsidies: case by case. SDE++ has its own cumulation rules.
After 3 months from the contract date: EIA no longer possible. Strict limit. For investments with multiple installments: report for each installment within your own 3-month period.
With a €100,000 qualifying investment and a corporate tax rate of 25.8%: a direct tax saving of €10,320. Effective investment reduction of 10.3%. Scales up on larger amounts — tens of thousands to millions of euros for industrial companies.
