Key tips on energy, climate and mobility

The tips are based on the Tax Plan 2027 as announced by the Dutch government on Budget Day. The Dutch House of Representatives and the Dutch Senate still have to vote on the Tax Plan 2027.   

Energy investment allowance  

Companies investing in energy-efficient equipment or technology can benefit from the energy investment allowance ('EIA'). In 2026, this scheme allows a tax deduction of 40 per cent on eligible investments, reducing taxable profit. The scheme covers equipment like high-efficiency boilers, heat pumps, solar panels, and energy management systems. The 2027 Tax Plan proposes to increase this percentage to 45.5 per cent as of 1 January 2027. 

The main conditions for applying EIA are:  

• The asset must be new;  
• The amount of energy investments must be at least € 2,500 per asset;  
• The asset must be on the energy list; and  
• The asset must be reported to RVO in a timely manner (the main rule is that a notification must be made within three months after the obligation to purchase has been entered into).  

We advise you to review planned energy saving investments and make eligible purchases before the end of the year to take advantage of this allowance. If the increase from 2027 Tax Plan is adopted and the asset is also on the 2027 Energy List, it may be beneficial to enter into the investment starting of 2027. Also consider the impact on the small-scale investment deduction (‘kleinschaligheidsinvesteringsaftrek’ or ‘KIA’). The EIA cannot be combined with the environmental investment allowance ('milieu-investeringsaftrek' or 'MIA').

Environmental investment allowance and arbitrary depreciation of environmental investments  

Companies investing in environmentally friendly assets can benefit from the environmental investment allowance ('milieu-investeringsaftrek ' or 'MIA'). In 2026, this scheme offers a tax deduction of 27, 36 or 45 per cent (depending on the category on the environmental list), reducing taxable profit. Eligible items include equipment for reducing CO2 emissions, waste processing, and energy-efficient vehicles. 

The main conditions for applying MIA are:  

• The asset must be new;  
• The amount of environmental investments must be at least € 2,500 per asset;  
• The asset must be on the environmental list; and  
• The asset must be reported to RVO in a timely manner (the main rule is that a notification must be made within three months after the obligation to purchase has been entered into).  

Arbitrary depreciation of environmental investments ('willekeurige afschrijving milieu-investeringen' or 'Vamil') is a tax advantage for entrepreneurs investing in environmentally friendly assets. Vamil allows 75 per cent of an investment to be depreciated at any time. The remaining 25 per cent of the investment is depreciated regularly. With Vamil, a liquidity and interest advantage can normally be achieved because tax payments can be deferred. It may also be advantageous to make the arbitrary depreciation in the year(s) in which high profits are made.  

We advise you to check the eligible investments on MIA / Vamil list and consider completing these purchases before the end of the year to benefit from MIA / Vamil deduction in the current tax year. Note that the environmental list is updated annually; if you consider postponing, check whether the asset is still on the 2027 list. 

Subsidy for large scale renewable projects  

The subsidy for large-scale renewable projects ('Stimuleringsregeling Duurzame Energieproductie en Klimaattransitie' or ‘SDE++’) supports large renewable energy projects, focusing on CO2 reduction. Eligible projects include renewable electricity, heat production, and CO2 saving technologies. 

New final levy on fossil-fuel company cars 

From 1 January 2027, employers will be subject to a final levy of 12 per cent of the vehicle's list price if they make non-fully emission-free passenger vehicles available to employees for private use. For this purpose, commuting is regarded as private use. The levy is born entirely by the employer. 

A transitional arrangement applies to vehicles that were already made available to employees on 31 December 2026. This transitional regime will remain in effect until 1 January 2031. Before entering into or renewing lease agreements, employers should assess the financial impact of this measure. Organisations are advised to identify which non-fully electric vehicles are currently available to employees, which lease contracts expire during 2026 and 2027, and what additional employer costs may arise as result of this new final levy.

Solar panels purchase and installation  

For the purchase and installation of solar panels on business premises a rate of 21 per cent of VAT is due. The entrepreneurs can claim VAT return. However, the supply and installation of solar panels on or near a private home is subject to the 0 per cent VAT rate from 1 January 2023, making it easier to install solar energy systems at a lower cost.  

Entrepreneurs that invested in solar panels on their business premises should make sure to claim back the VAT on purchase and installation costs. 

Home sustainability mortgage deduction  

Homeowners investing in energy-saving improvements like insulation, HR++ glass, or heat pumps may qualify for mortgage interest deductions if costs are financed through a sustainability loan, provided the loan qualifies as an owner-occupied home debt (among other things spent on improving the own home and repaid at least on an annuity basis within 30 years). In 2026 the interest is deductible at a maximum rate of 37.56 per cent; 38.16 per cent has been proposed for 2027.

Want to know more about the above year-end tips?  

Would you like to know more about any subject from these year-end tips? Your Forvis Mazars tax advisor is more than happy to assist you further.