KIA, MIA, Vamil and EIA: which investment deduction applies to your hospitality business?

KIA, MIA, Vamil and EIA: which investment deduction applies to your hospitality business?

Are you investing in your lunchroom, restaurant or catering business? As an entrepreneur in the Netherlands, you can significantly reduce your tax bill through the Dutch investment deduction schemes. In this article we explain the four most important ones: the KIA, MIA, Vamil and EIA. We cover how they work, what they mean for your hospitality business and what you need to do yourself.

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1. Small-scale investment deduction (KIA)

The KIA (kleinschaligheidsinvesteringsaftrek) is the most widely used investment scheme for Dutch entrepreneurs. You deduct an additional percentage of your investment in business assets from your taxable profit, on top of the regular depreciation. This applies to virtually all business assets: kitchen equipment, point-of-sale systems, refrigeration units, furniture and vehicles used for professional transport.

KIA 2025

KIA 2026

Key points for the KIA

• Each business asset must have a minimum value of €450 (excluding VAT) to qualify.
• The KIA also applies to second-hand business assets.
• The decisive moment is when you enter into the payment obligation, not when you actually pay. If you sign a quote in December, the investment counts for that tax year, even if you pay in January.
• If you sell or transfer a business asset within 5 years, part of the KIA you claimed may be reclaimed by the tax authority through the disinvestment addition.

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2. Environmental investment deduction and Vamil (MIA/Vamil)

If you invest in new, environmentally friendly business assets that appear on the Environmental List (Milieulijst) published by RVO, you can claim the MIA and/or Vamil in addition to the KIA.

• Energy-efficient refrigeration and freezing equipment
• Heat pumps and heat recovery systems
• Circular or biobased interior components

MIA (Milieu-investeringsaftrek)

You deduct an additional percentage of the investment amount from your taxable profit, on top of your regular deductions. Depending on the asset, the rate is 27%, 36% or 45%. The applicable percentage is listed per asset on the RVO Environmental List.

Vamil (Willekeurige afschrijving milieu-investeringen)

You may depreciate 75% of the investment costs at a moment of your own choosing, rather than spreading it evenly over the asset's useful life. This creates a liquidity and interest advantage: you reduce your taxable profit in the year that suits you best.

Conditions for MIA and Vamil

• The asset must appear on the RVO Environmental List (Milieulijst).
• It must be a new asset, not second-hand.
• The minimum investment per asset is €2,500.
• You must register the investment with RVO within 3 months of signing the quote or purchase agreement. Missing this deadline means losing the right to MIA and Vamil.
• MIA and Vamil can be combined with the KIA, but not with the EIA for the same asset.

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3. Energy investment deduction (EIA)

The EIA (Energie-investeringsaftrek) applies to investments in energy-efficient or sustainable business assets listed on the RVO Energy List (Energielijst). In both 2025 and 2026, the deduction is 40% of the investment amount, on top of your regular depreciation.

• Professional induction kitchen equipment
• Energy-efficient dishwashers and combi-steamers
• Energy-efficient drinks refrigeration (label A to D)
• LED lighting for the business premises
• Solar panels
• Insulating glazing (HR+++ or triple glazing)

Conditions for the EIA

• The asset must appear on the RVO Energy List, or demonstrably meet the general energy-saving standard.
• It must be a new asset, not second-hand.
• The minimum investment per asset is €2,500.
• You must register the investment with RVO within 3 months of entering into the obligation.
• The EIA can be combined with the KIA, but not with the MIA for the same asset.

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Which scheme applies to which investment?

EIA and MIA cannot be combined for the same asset. Both can be combined with the KIA.
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What do you need to do yourself?

KIA
No separate application is required. The deduction is processed in your income tax or corporate tax return. Your accounting software tracks your business assets and shows which bracket you fall into.

EIA and MIA/Vamil
These schemes require you to actively register the investment with RVO via rvo.nl, using eHerkenning level 2+. This must be done within 3 months of signing the quote or purchase agreement. Missing this deadline means losing the right to the deduction. After RVO approval, the deduction is processed in your tax return.

We handle the processing in your tax return. Let us know as soon as you are planning an investment and we will make sure everything is registered and filed correctly and on time.

Do you have questions about which schemes apply to your specific investment? Contact Sarabel.