MIA and Vamil — tax benefit for SME energy-saving investments

MIA (Environmental Investment Deduction) and Vamil (Accelerated Depreciation Environmental Investments) are tax facilities for SMEs investing in techniques on the Environment List. MIA: 27%, 36% or 45% extra deduction on top of normal KIA. Vamil: 75% direct depreciation in year of investment (liquidity benefit). For things like commercial solar beyond net-metering, home battery, heat pump >5kW, charging point, insulation above minimum Rd. Apply: via Mijn RVO + normal VPB/IB return. Deadline: report to RVO within 3 months of commissioning. Max €25M MIA per company. Combinable with EIA (Energy Investment Deduction) — but same investment cannot use both at once. EIA is pure energy saving, MIA broader environment.