OpenInformation checked: 2 September 2026

Energie-investeringsaftrek (EIA)

Tax deduction for energy-efficient investments and sustainable energy assets.

EIA is often one of the most practical incentives for energy efficiency, heat pumps, control systems and other energy-saving technologies. It is a tax scheme, not a grant paid upfront: it lowers taxable profit when the investment qualifies and is reported on time.

2026 deduction

40% of eligible investment costs (RVO, page checked 2 September 2026)

2026 budget

EUR 460 million

Minimum per application

EUR 2,500 in purchase and production costs combined

Reporting deadline

Within 3 months after the order date; RVO usually decides within 8 weeks

Reference date: Checked 2 September 2026 against RVO; RVO page content dated 2 September 2026. Always verify the current rules, budget status and deadlines with RVO before submitting an application or making investment commitments.

Where the opportunity is

Energy-efficient equipment listed on the 2026 Energy List.
Generic energy-saving investments that meet the savings standard.
Measures that improve the business case for efficiency and CO2 reduction.
Combination with EPM® decisions around consumption profile and investment timing.

Key conditions to check

The asset must be new and meet the Energy List requirements.
The applicant must pay income tax or corporate tax.
The investment must be reported to RVO on time.
The asset must be eligible under the Energy List code or generic code.

COMCAM guidance

Do not let the subsidy choose the technology.

COMCAM can assess whether an investment is not only eligible for EIA, but also useful in the wider energy strategy: does it reduce peaks, improve flexibility, lower risk or support electrification?

Common pitfalls

Missing the 3-month reporting deadline.
Assuming a supplier's EIA claim is sufficient without checking the exact code.
Investing in efficiency without testing impact on profile, capacity and contract structure.