Incentive MeasuresIncentive Measures

To stimulate investments in business assets, the government has created the KIA. This is an additional deduction on taxable profit for investments in general business assets. This means you pay less income or corporate tax as an entrepreneur.

Thanks to this deduction scheme, you can deduct part of the invested amount from your profit. The percentage of the deductible amount depends on how much you have invested that fiscal year.

The KIA is only suitable for financial lease and direct purchase of assets.

To qualify for the small-scale investment allowance (KIA) in 2025, you must invest an amount between EUR 2,901 and EUR 392,230 in business assets for your company. The table shows the new percentages for the KIA.

If you drive an electric car, you receive a 100% discount on motor vehicle tax in the Netherlands until 2025, also known as ownership tax (HSB). After 2025, this discount will be phased out. This is an incentive measure that applies to all electric cars, both business and privately purchased cars. This is an extra benefit with financial lease. With full operational lease, these costs are already included in the monthly rate.

For a passenger car, the amount of BPM is determined by the CO2 emissions of a vehicle. For a delivery van, camper or motorcycle, this is determined by a percentage of the catalog price. If a delivery van is purchased by a company, they can reclaim the BPM from the government and the car is therefore BPM-free. If a vehicle has emissions of 0 grams/km, as with an electric or hydrogen-powered (delivery) car, the BPM is EUR 0 and therefore does not need to be reclaimed.

The Environmental Investment Allowance was created to help entrepreneurs do business more sustainably. Companies that want to reduce their energy bill by, for example, using solar panels, deploying electric transport, installing LED lighting or better insulating their building can submit a request to the Tax Authority for the Environmental Investment Allowance. With MIA, you receive up to 36% investment allowance on top of the regular investment allowance you can already enjoy as an entrepreneur.

There is a complete overview from the Netherlands Enterprise Agency where you can see exactly what you need to meet to qualify for an investment allowance.

Hydrogen cars currently enjoy 36% investment allowance on top of the regular investment allowance on cars up to EUR 50,000. BEVs (Battery Electric Vehicles) enjoy a MIA discount of 27% on an amount up to EUR 40,000. However, for electric commercial vehicles and delivery vans, a ceiling of EUR 75,000 applies in both cases.

The arbitrary depreciation of environmental investments (also called Vamil) means that 75% of the investment costs may be depreciated at any time. This can therefore also be in the year of purchase.

Apart from the national rules mentioned above, there are also regulations and subsidies per municipality and province to stimulate sustainable business. Many cities, for example, want to allow fewer polluting cars in their city centers and therefore offer extra discounts on electric commercial vehicles. Many municipalities also install free public charging stations if you can demonstrate that you drive a lot electrically.

As an entrepreneur, you have the option to include the charging station in your MIA benefit. This must be within the set limits for the MIA and the amount for the charging station included in the MIA may not exceed EUR 2,500. However, it is permitted to make a separate MIA application for the installation of a charging station that costs more than EUR 2,500.