Key tips on energy, climate and mobility

The end of the year is a good time to consider the available tax facilities for sustainability in the areas of mobility and energy. Below, we have included some year-end tax tips for 2025 which can help individuals and businesses save money and contribute to sustainability goals. 

Energy investment allowance 

Companies investing in energy-efficient equipment or technology can benefit from the energy investment allowance (EIA). In 2025, this scheme allows a tax deduction of up to 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 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. 

Environmental investment allowance and random depreciation of environmental investments 

Companies investing in environmentally friendly assets can benefit from the environmental investment allowance (MIA). In 2025, this scheme offers a tax deduction of up to 45 per cent on eligible investments, 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). 

Random depreciation of environmental investments (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. 

Subsidy for large scale renewable projects 

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

Electric vehicles 

For businesses and individuals, several tax benefits support electric vehicle (EV) use, such as reduced additional tax liability (‘bijtelling’) for EVs and zero-emission commercial vehicles. To encourage the transition to zero-emission vehicles, a pseudo-final levy (‘pseudo-eindheffing’) is expected to take effect from 1 January 2027, for all passenger cars that are not fully emission-free and are made available by the employer for private use. Although this is still a proposal and would only take effect in 2027, it is advisable to review your mobility policy in a timely manner. The pseudo-final levy could represent a significant additional cost. More information about the pseudo-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, installing solar panels on a private home qualifies for VAT exemption, 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 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. 

Conclusion 

Stay updated on evolving tax regulations and sustainability subsidies, as the Dutch government regularly updates its tax incentives in line with climate objectives and overall sustainability goals. Consulting with a tax advisor familiar with Dutch energy and other sustainability measures can further enhance tax optimisation. You can find more in our dedicated Sustainable tax is responsible tax page.

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

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