EIA 2026 — 40% extra deduction for energy savings in your SME
EIA: 40% extra investment deduction on top of KIA for SME energy-saving investments > €2,500. Notify RVO within 3 months. Energy List explained.
EIA (Energy Investment Deduction) is a tax facility for SMEs investing in technology on the Energy List (published by RVO, updated annually). For 2026: 40% of the investment is deductible from fiscal profit directly. Threshold: minimum €2,500 per technique, maximum €157M/year per enterprise. Examples: LED industrial lighting, heat pumps ≥5 kW thermal, insulation above Building Code minimum, energy-efficient motors, heat recovery. Apply: within 3 months of order confirmation via Mijn RVO. Approval letter is filed with your VPB/IB return. Difference from MIA: EIA targets energy savings, MIA broader environment (water, circularity). Same investment cannot get BOTH EIA + MIA simultaneously — pick the better.