More money for energy-efficient investments in 2023

Entrepreneurs will have more opportunities to invest in energy-efficient technologies with tax benefits in 2023. This year, €249 million is available for this purpose through the Energy Investment Allowance (EIA) scheme. This is an increase of €100 million compared to 2022.

With the EIA scheme, the government supports energy-efficient investments. And gives a boost to energy saving, reducing CO2 emissions and applying renewable energy. Companies investing in techniques that are on the Energy List can deduct 45.5% of the investment costs from their profits through the EIA. This reduces their taxable profit and thus makes the investment cheaper for them.

Changes Energy list 2023

Every year, the Energy List is updated. For 2023, energy techniques have been added and removed. The requirements of some techniques have also been tightened. The Energy List 2023 thus focuses mainly on the economical use of energy and the avoidance of greenhouse gas emissions. This is of great importance given current geopolitical developments and high energy prices.

Influence of higher energy prices

The 2023 Energy List takes into account the influence of significantly higher energy prices on the payback periods of energy investments. Some investments have been removed because their payback periods are considerably shorter. Financial support from the government is therefore no longer necessary; the entrepreneur soon notices the financial benefit of a lower energy bill. Examples include LED lighting, the transmission line for supplying gaseous CO2 to greenhouse horticulture companies and energy-efficient cooling of server rooms.

In addition, new investments have been included in the Energy List 2023. For example, for electrification, utilisation of residual heat and CO2 emission reduction. In this way, the energy transition (transition from fossil fuels to sustainably generated energy) is further supported.

Large and small investments

For more than 25 years, the EIA has been a solid financial incentive for Dutch companies. More and more entrepreneurs are making use of the EIA. Energy investments from €2,500 already qualify, with a maximum of €136 million in 2023.

The increased budget for 2023 supports energy-efficient investments totalling €2.3 billion.

Rvo.nl