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Written by:
Nico Koppel


Investment allowance 2019

The Dutch investment allowance regime has been designed as an incentive for entrepreneurs to invest in operating assets. It comprises the following constituent schemes:

  • the “KIA” or small-scale investment allowance scheme,
  • the “EIA” or energy investment allowance scheme, and
  • the “MIA” or environmental investment allowance scheme.

“KIA” or small-scale investment allowance scheme

This scheme is available for small-scale investments in 2019 in an aggregate amount of 2,300 to 318,449 euros subject to a 450 euro minimum per operating asset. The “KIA” investment allowance amounts to 28 percent of the amount invested from 2,300 euros upwards. It is capped at 15,863 euros, as the allowance achieved for an amount invested in the 57,321 to 106,150 euro range. As soon as the value of the investment surpasses the latter “trigger point” of 106,150 euros, the “KIA” allowance will start falling off by 7.56 percent of the excess and will ultimately cease to apply altogether as soon as the aggregate investment has totalled (or exceeded) 318,449 euros.

“EIA” or energy investment allowance scheme

This scheme is available for energy investments in 2019 at a rate of 45 percent of the amount invested. The list of eligible operating assets has been revised. The maximum investment amount for which “EIA” allowance would be available has been fixed at 122 million for 2019. Admission to the “EIA” scheme is conditional upon a minimum investment per operating asset of at least 2,500 euros. Reference is made to the web site of the Netherlands Enterprise Agency (or, as it is known in Dutch), for an up-to-date list of “EIA”-approved operating assets.

“MIA” or environmental investment allowance scheme

Although the “MIA” rates as such have not changed, the same cannot be said for the actual list of “MIA”-approved investments in operating assets. The following “MIA” rates apply:

  • category I: 36.0 percent,
  • category II: 27.0 percent,
  • category III: 13.5 percent.

Eligibility for the “MIA” scheme is conditional upon the investment per operating asset amounting to at least 2,500 euros, to an aggregate maximum of 25 million euros for the year as a whole.

“Vamil” or Arbitrary Depreciation of Environmental Investments scheme

Entrepreneurs have the option in addition to the “MIA” scheme of applying for the “Vamil” scheme for environmental investments, which allows premature depreciation of environmental investments for up to 75 percent of the asset’s acquisition cost (with the remaining 25 percent having to be depreciated in the regular fashion). Here too reference is made to the web site of the Netherlands Enterprise Agency (= for an up-to-date list of “MIA” and/or “Vamil”-approved operating assets.

Dutch version: Investeringsaftrek 2019

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