The energy investment deduction (EIA) in the Netherlands is a tax deduction scheme that encourages investments of companies in energy-saving and sustainable businesses, including wind energy on land, heat-power, biomass and photovoltaic solar power. The implementation is being done by the Dutch National Agency for Enterprising Netherlands (formerly NL Agency) in cooperation with the Tax Administration.
The energy investment deduction is 41.5% of eligible energy investment by 2015 with a minimum of 2,500 investment. The energy investment deduction is a maximum investment of € 118,000,000 per company per year.
The EIA works with a so-called Energy List, which lists a number of appropriate assets and examples in addition to a generic energy-saving standard. The list is updated on an annual basis. Each year, the budget is adjusted to the estimated demand for support. However, it happens that the EIA is prematurely closed due to budget overrun (more requests than where money was reserved). Also see
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