The MIA encourages entrepreneurs to realize sustainable buildings and acquire environmentally friendly business assets. The scheme is open year-round and contributes to a sustainable future for the Netherlands.

It stimulates the market introduction and expansion of sustainably certified buildings and environmentally friendly measures, including:

• Sustainable real estate certified by a BREEAM or GPR certificate (assessment and certification systems for sustainability performance)
• Circular utility buildings
• Circular residential buildings
• Environmentally friendly applications such as green façades

Of course, there are more environmentally friendly investments that are eligible for subsidies. These are listed on the Environmental List.

Benefits and subsidy amount

Depending on the expected environmental impact and the availability of the asset, you can deduct 27%, 36%, or 45% of the investment amount from your taxable profit. This can result in a net tax benefit of over 11% on the investment costs.

Important terms

In 2025, €189 million is available for the MIA scheme.

Each investment has its own conditions, meaning specific requirements apply to every project. Some key conditions include:

• The application must be submitted within 3 months of entering into the investment commitment;
• The company must pay income or corporate tax in the Netherlands.
• The applicant must remain the owner of the property or asset for 5 years.

MIA Circular or BREEAM/GPR Certification

Would you like to learn more about the MIA scheme for circular buildings or buildings aiming for sustainable certification? Check out the options here:

MIA for circular buildings
MIA for BREEAM or GPR

Apply for a subsidy?

Van Draeckeburgh has over 20 years of experience in applying for the Environmental Investment Allowance (MIA). We are able to accurately estimate the expected benefits. Our advisors submit the applications on time. We ensure your project team stays on the right track to fully leverage the subsidy advantage while you benefit from maximum savings.

Would you like to know if the MIA offers opportunities for your project? Please feel free to contact us or start with the subsidy scan.