Milieu-investeringsaftrek en Vamil (MIA/Vamil)
Tax benefit for environmental investments, liquidity and faster depreciation.
MIA/Vamil can support sustainable buildings, circular assets, clean mobility, environmental technologies and other investments on the Environment List. It is relevant when an energy or sustainability decision has a broader environmental benefit than energy savings alone.
2026 MIA budget
EUR 135 million (RVO, page checked 17 August 2026)
2026 Vamil budget
EUR 20 million
MIA deduction
Up to 45% of eligible investment costs
Vamil depreciation
Up to 75% arbitrary depreciation
Reference date: Checked 2 September 2026 against RVO; RVO page content dated 17 and 19 August 2026. Always verify the current rules, budget status and deadlines with RVO before submitting an application or making investment commitments.
Where the opportunity is
- Sustainable buildings and environmental performance improvements.
- Clean mobility and equipment where listed.
- Circular economy and environmentally innovative investments.
- Projects where liquidity timing matters as much as direct deduction.
Key conditions to check
- The asset must be on the Environment List valid at the commitment date.
- RVO applies a minimum investment amount; check the current Environment List conditions.
- The asset must be new and meet all list requirements.
- The investment must be reported within 3 months after signing the purchase agreement or placing the order.
Do not let the subsidy choose the technology.
COMCAM can compare MIA/Vamil with EIA, SDE++, DUMAVA or other routes and prevent double-counting or choosing a fiscal route that does not fit the project economics.
Common pitfalls
- Using the wrong Environment List year.
- Overlooking permits, certificates or exact technical requirements.
- Comparing subsidy percentages without calculating net tax and liquidity effect.
Practical next steps
- Check the 2026 Environment List code.
- Calculate MIA and Vamil effect separately.
- Compare with alternative subsidy routes.
- Secure technical documentation before applying.
Want to test whether MIA/Vamil fits your project?
COMCAM reviews your energy data, investment plan, timing, subsidy fit and operational constraints before you commit to a solution.