The MIA (in Dutch: Milieu-investeringsaftrek) and Vamil (Willekeurige afschrijving Milieu-investeringen) tax deduction schemes aim at stimulating investments in sustainable corporate assets.
Themes within the MIA and Vamil schemes are:
- use of resources and water
- food supply and agricultural production
- climate and air
- use of space
- built environment.
- To be eligible for a tax benefit via MIA or Vamil, the corporate asset must be included in the annual Environment List. The Dutch Ministry of Infrastructure and Water Management updates the list each year after consulting with the market.
- The MIA scheme offers entrepreneurs an investment deduction of up to 45% of the amount of the investment. The net tax benefit can amount to a maximum of 11.6%.
- The Vamil scheme allows entrepreneurs to deduct 75% of their investment expenses.
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