MIA/VAMIL
MIA/VAMIL: Environmental Investment Deduction
With MIA you get up to 45% extra deduction on eco-friendly investments. VAMIL allows 75% arbitrary depreciation. A powerful fiscal benefit for sustainable entrepreneurs.
What are MIA and VAMIL?
MIA offers an extra deduction of 27%, 36% or 45% depending on the environmental category. VAMIL allows 75% accelerated depreciation, providing a liquidity advantage. Note: 27 investment categories expired in 2026.
Who are MIA/VAMIL for?
- Entrepreneurs investing in eco-friendly assets
- Self-employed and SMEs with sustainable plans
- Agricultural sector businesses
- Industry, construction and transport entrepreneurs
Conditions
- Investment on RVO Environmental List
- Report to RVO within 3 months
- Minimum €2,500 per asset
- Asset must be new
- Note: 27 categories expired in 2026
How much MIA/VAMIL benefit?
- MIA category I: 45% extra deduction
- MIA category II: 36%
- MIA category III: 27%
- MIA budget 2026: €135 million
- VAMIL: 75% arbitrary depreciation
- VAMIL budget 2026: €20 million
How to apply for MIA/VAMIL?
1
Check Environmental List
We verify your investment qualifies.
2
Make the investment
Place the order for the eco-friendly investment.
3
Report to RVO
We report within 3 months digitally.
4
Tax processing
Deduction and depreciation processed in your return.
How does Zandwijken help?
We check the current Environmental List, handle timely reporting to RVO, and process the fiscal benefits in your tax return.