Knowledge & advice
Subsidy for a business air conditioner: energy investment allowance (EIA)
Investing in CO2 reduction and sustainable energy
Are you interested in CO2 reduction, energy-efficient technologies or sustainable energy? Then you can make use of the “Energy Investment Allowance” (Energie-investeringsaftrek) scheme.
With the E.I.A. you can deduct up to 40% of the investment costs from your taxable profit.
Budgets
The subsidy budget for 2025 is €431 million and in 2026 the E.I.A. budget will be €470 million.
Who benefits from the E.I.A.
- Entrepreneurs who are subject to income tax or corporation tax.
- Entrepreneurs who invest in a new business asset that is on the Energy List and meets the specific requirements
- Entrepreneurs who have not previously used this business asset
Which costs qualify for this subsidy
- Advice costs
- Purchase costs
- Installation costs
- Costs for necessary adjustments for implementation
Which products qualify
From 2024, air-to-air heat pumps with a thermal output of 12 kW or more qualify for the E.I.A. This equipment must have an SCOP of at least 4. A minimum of €2500 must be invested.
