The MIA encourages entrepreneurs to create sustainable buildings and purchase environmentally friendly assets. Depending on the level of ambition, you can deduct up to 45% of the eligible investment costs from your taxable profit.
The subsidy
The subsidy scheme, open throughout the year, contributes to a sustainable future for the Netherlands. It encourages 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 homes.
▪ Environmentally friendly applications such as circular concrete.
Of course, more environmentally friendly investments are eligible for subsidies. Contact one of our subsidy consultants to explore whether your investment also qualifies for the MIA.
The benefits
Depending on the expected environmental effects and the commonality 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 up to 11% of the investment costs.
The conditions
Each investment has its own conditions, so specific regulations apply to each project. Some important conditions include:
▪ The application must be made within 3 months after entering into the investment commitment.
▪ The company must pay income or profit tax in the Netherlands.
▪ The applicant must remain the owner of the real estate or asset for 5 years.
MIA Circulair
For circular buildings, requirements include a materials passport, a reduced MPG calculation, and publication reports from the design and delivery phase. The project must also make a substantial contribution to the circular construction chain. Want to learn more about subsidy possibilities for MIA Circular? Click here.
MIA with BREEAM or GPR Certification
When you create a sustainably certified building, the MIA scheme can result in a substantial subsidy advantage. Want to learn more about subsidy possibilities for MIA with sustainability certification? Click here.
Why choose Van Draeckeburgh?
Your choice of Van Draeckeburgh can lead to quick returns because we have demonstrable expertise in incentive schemes for sustainable buildings. We are well-versed in all the requirements and can successfully submit and process your application with minimal effort on your part. Our advisors collaborate closely with subsidy providers, construction parties, certification bodies, and banks. This network is essential for submitting your applications correctly and maximizing benefits. Additionally, we ensure that everyone in the construction team meets all the conditions for subsidy approval in all aspects.