The list of business assets for which MIA and vamil can be claimed, the miliegg list, for 2025 has been published. 32 posts have been dropped, 14 new ones added (see below).
MIA and Vamil
MIA stands for environmental investment allowance. This additional deduction from profits amounts to 45%, 36% or 27% of the investment amount, depending on the category the asset belongs to.
Vamil refers to the scheme under which 75% of the acquisition or production costs of environmental investments may be randomly depreciated.
Compared to the environment list 2024, 32 assets have been removed and 14 new assets have been added for 2025. If you want to qualify for MIA or Vamil for assets that are no longer on the environment list in 2025, you must have made the final investment commitment before 1 January 2025. For business assets that are new on the environment list, the final investment commitment must not have been made before 1 January 2025.
Concurrence
MIA and Vamil cannot be claimed from 2025 for investments to which one of the following sustainable mobility subsidy schemes applies:
- AanZET (Purchase Subsidy Zero-Emission Trucks);
- SPRILA (Subsidy Scheme for Private Charging Infrastructure at Businesses);
- STour (Subsidy Scheme for the Purchase of Emission-Free Touring Cars);
- SSEB (Clean and Emission-free Construction Equipment Subsidy Scheme).
RFO
From 1 January 2025, the objection and appeal procedure under the MIA and Vamil will be shifted from the Tax and Customs Administration to the Rijksdienst voor Ondernemend Nederland (RVO).
Although both MIA and Vamil must be effected in the income or corporate tax return, the investment must be notified to RFO:
- If the asset is purchased: within 3 months of entering into the final investment commitment (that is, for example, the moment the offer or purchase agreement is signed);
- if the asset is produced by the company: within 3 months of the end of the calendar quarter in which the costs of producing the asset were incurred.
If an environmental investment is not registered or registered late, the right to MIA and Vamil will be lost. One of the purposes of the registration procedure is to keep track of when the budget available for MIA and Vamil has been used up. For MIA, a budget of € 189 million is available in 2025; for Vamil € 20 million.
To avoid exceeding budgets, taxpayers may claim MIA for up to €25 million of investments in 2025. In addition, a maximum investment amount has been set for a number of business assets.
New business assets
Compared to 2024, the following 14 new assets are included:
| Code Environmental List 2025 | Asset |
|---|---|
| F 1216 | Windscreen washer fluid tank system |
| F 1308 | Collection and cash return system for reusable cups |
| F 2190 | Cultivation floor leak detection system |
| B 2203 | Disinfection system for in-situ disinfection of milking robots |
| F 2318 | Production and processing equipment for bio-based raw materials |
| A 2357 | Weed control machine using lasers |
| F 3120 | Electric cargo bike or cargo bike fitted with solar panels |
| F 3211 | Charging locker for charging lithium-ion batteries of bicycles, mopeds or motorcycles |
| F 3334 | Measuring system to carry out closed measurements on board a tanker |
| E 3520 | Electric or hydrogen-powered locomotive |
| F 3723 | Wireless charging point for electric bikes |
| F 4317 | Biogas generator to power local activities |
| F 5141 | Facade impregnation without PFAS, silicones, silanes and siloxanes |
| F 5347 | Treatment plant for greywater recycling |
Expired operating assets
Compared to 2024, the following 32 assets have expired:
| Code Environmental List 2024 | Asset | Reason |
|---|---|---|
| F 1210 | Variable packaging machine | Long on Environmental List, no longer innovative, short payback period |
| A 1282 | Ink or oil-saving printing system | Long on the Environment List, doubts about environmental benefit in practice |
| B 1445 | Eutectic freeze crystallisation plant for process or waste water | No notifications, investments can be reported under asset A 1600 |
| F 1661 | Waste separation plant based on watermarks or GPS trackers | No reports and none are expected |
| E 1790 | Smart waste bin with press mechanism | Short payback period and for the target group does not fit under AGVV given the polluter pays principle (Article 45, fifth paragraph AGVV) |
| B 2207 | Slurry cooling plant (adapt existing situation) | Few reports, technology is more likely to be applied to new barns and for this there are other assets |
| B 2219 | Permanent cover installation for silage bins | Long on Environmental List and few notifications |
| A 2221 | Sustainable pigsty (modify existing situation) | Merged with asset A 2220 |
| A 2231 | Sustainable poultry house (modify existing situation) | Merged with asset A 2230 |
| B 2299 | Underground cadaver cooling with natural refrigerant | No longer innovative |
| A 2310 | Outdoor growing system for outdoor crops | Long on the Environment List and no longer innovative |
| B 2341 | Facilities to prevent pollution from farmyard run-off at a livestock farm | Partly legally required, long on Environmental List and no longer innovative |
| B 2347 | Cubic boxes for flower bulbs that do not absorb moisture and chemicals | Few reports and no longer innovative |
| A 2350 | Mechanical weeding machine | Long on the Environment List and no longer innovative |
| B 2370 | Soil pressure-reducing tyre system in open cultivation | No longer innovative |
| F 2600 | Equipment for local processing of agricultural crops (forward integration) | Short payback period, not the intended reports and therefore almost exclusively negative opinions |
| B 2620 | High-pressure pasteurisation unit for fresh food preservation | Long on the Environment List and no notifications |
| A 2631 | Automatic food waste monitor | Payback period too short |
| A 2635 | Laser device for natural roasting of vegetables, fruit and potatoes | Long on the Environment List, no more innovation and short payback period |
| A 2690 | Ozone oxidation plant for disinfection of (storage) areas, air or products in agriculture and horticulture | Long on the Environment List, few notifications and no longer innovative |
| E 3101 | Electrically powered van | Too little extra cost so incentive no longer possible |
| E 3106 | Electric taxi with 9 seats or for wheelchair transport | Too little extra cost so incentive no longer possible |
| E 3114 | Electrically powered L7e-C vehicle or motorbike | Too little extra cost so incentive no longer possible |
| E 3118 | Speed-pedelec | No longer innovative and insufficient environmental gain compared to the mainstream alternative |
| A 3310 | Lead-free battery pack for vessels | Increasing (legal) obligations to sail electrically powered |
| F 3366 | Degassing plant for ship tanks | Ban on sailing degassing |
| E 3416 | Electric-powered forklift for outdoor use | No longer innovative and too low additional cost so incentive no longer possible |
| D 4208 | Vacuum medium-voltage switching system | Increasing legal obligations to phase out F-gases |
| A 4240 | Cooling system with water as refrigerant | No reports and none are expected |
| E 4485 | Dust collector | Doubts about additional price, high risk of free riders, AGVV makes incentive only (very) limited possible |
| A 5405 | Equipment for local production of hazardous substances (adapt existing situation) | Long on Environmental List, no notifications and none expected, alternatives on Environmental List |
| A 5406 | Equipment for continuous production of hazardous substances (adapt existing situation) | Long on Environmental List, no notifications and none expected, alternatives on Environmental List |