Energy Investment Deduction (EIA) for Entrepreneurs Grant

About this grant

The Energie-investeringsaftrek (EIA) is a Dutch tax incentive that lets businesses deduct 40% of the cost of qualifying energy-saving, CO2-reducing or renewable-energy investments from their taxable profit. Because the deduction can be offset against earlier and future years, it is also useful for companies that are not yet profitable. The scheme applies only to investments listed on the Energielijst (Energy List), which sets out coded descriptions of eligible equipment and technologies and the conditions each must meet. Businesses must check that their investment matches a code in the list for the year in which the order is placed or the purchase contract is signed. The list is updated annually, and stakeholders can propose new items to it. Applications are made online through RVO's application portal using eHerkenning. Acquisition costs must be claimed within 3 months of the order date, and production costs within 3 months of the quarter in which they were incurred. RVO usually decides within about 8 weeks, and approved applicants receive an EIA declaration for their tax return. The page notes sector examples including construction, horticulture, livestock farming, industry and transport, and the total programme budget is stated as EUR 460 million.

Eligibility

The EIA is open to all entrepreneurs who are subject to income tax or corporate income tax in the Netherlands. Public bodies, foundations and associations may also use it if they pay corporate income tax. Private individuals are not eligible. The investment must appear on the Energielijst and meet the conditions in its code description. Applicants must use eHerkenning at level 2+ with a mandate for RVO services at eH2+ to submit an application.

How it's scored

The page does not describe a scored or competitive assessment. Eligibility is determined by whether the investment matches a code on the Energielijst and whether the other statutory conditions are met. RVO issues a decision, usually within about 8 weeks of application, and the applicant must submit within the stated time limits.

Key requirements

• ✓Applicant must be an entrepreneur or business subject to Dutch income or corporate tax investing in an eligible energy-efficient or renewable energy technology listed on the RVO investment list
• ✓Investments must be made in qualifying equipment that meets the published technical criteria for the current year
• ✓Eligibility and submission deadlines vary by cost category, so the investment must be reported to RVO within the applicable window

Recent past awardees

Knowing who's won the last rounds tells you whether you're in the strike zone.

• Opti-flor

Frequently asked questions

Who can apply for Energy Investment Deduction (EIA) for Entrepreneurs?

Eligibility covers organisations in NL; sme, large-company, startup. See the eligibility criteria above for the full conditions.

Relevant sectors

About this sector

Energy efficiency funding covers building retrofits, industrial process upgrades, heat recovery, efficient equipment and demand reduction. It arrives as grants for audits and capital works, as support schemes run by agencies and utilities or as public tenders for retrofit and energy services. Applicants usually need a baseline of current energy use and a measured saving.