Netherlands: the EIA pays 40%, and the Energielijst has no code for a monitoring system
This is the page with the sharpest negative answer in the series. The Dutch energy tax deduction is generous and permanent. It also has no entry for the thing a monitoring vendor sells.
EIA: the mechanism, and the numbers that are certain
The Energie-investeringsaftrek (EIA) gives a 40% extra deduction from taxable profit on new business assets that appear on the Energielijst. It is permanent, not a call, so there is no deadline to miss — only a notification to make.
- Rate: 40% extra deduction, on top of normal depreciation.
- Minimum: €2,500 per bedrijfsmiddel (per asset), not per project.
- Annual maximum: €153 million per year, per the Belastingdienst 2026 page. The RVO Energielijst 2026 brochure states €155 million. The two official sources disagree; the tax authority's figure is the one used here, and the call documentation prevails.
- Notification: the investment must be reported to RVO in advance. Retrospective claims are not the design.
- Stacking: combinable with the kleinschaligheidsinvesteringsaftrek (KIA), but not with the milieu-investeringsaftrek (MIA).
- From 1 January 2026: investments in sole proprietorships and partnerships are aggregated for the annual maximum.
The finding that changes the conversation
Two examples of how measurement actually appears on the list, both read in the 2026 brochure:
- Code 210906 — Besparingssysteem voor klimaatinstallaties. The listed asset includes a (motion) sensor and a control unit, with a maximum of €1,000 per controller. The measurement is part of the saving system, not the point of it.
- Code 220804 — Verduurzaming bestaande luchtbehandelingskast. The listed asset includes air-flow measurement before and after, and meet- en regeltechniek, with a maximum of €3 per m³/h per installed fan. Again a component, again capped by reference to the host installation.
RVO separately documents an Energieregistratie- en bewakingssysteem (EBS) — described as consisting of „slimme meters en activiteiten“, smart meters and the activities around them. The page we read did not state EIA eligibility and gave no code. It is a concept page, not a listing. Do not cite it as proof of eligibility.
The practical consequence is a change of framing rather than an abandonment. In the Netherlands, metering gets funded when it is written into the specification of a listed energy-saving measure — the compressor, the air handling unit, the heat recovery — rather than presented as a system in its own right. Check the current Energielijst entry for the host measure before promising anything, because both the wording and the per-unit caps change from list to list.
SLIM funds the training, not the software — and it is closed for 2026
SLIM-mkb covers 60% of eligible costs. Individual SMEs may apply for €5,000 to €24,999 (€20,000 for agricultural enterprises); partnerships for €125,000 to €500,000 per application, with €200,000 per partner. It funds learning and development. That makes it a route to co-finance operator training on a new monitoring or MES system — never the system itself.
WBSO covers what you build, not what you buy
WBSO is described by RVO as a fiscal innovation scheme for companies carrying out development or research projects — a payroll-tax credit, which includes software development. That matters for one specific case: a plant that writes its own integrations around an MES or monitoring platform is doing development work with its own people. Buying an off-the-shelf system is not.
The Dutch schemes side by side
| Programme | What it funds | Rate | Ceiling | Status 22 Sep 2026 |
|---|---|---|---|---|
| EIA (Energie-investeringsaftrek) | New assets on the Energielijst; measurement and control only as components of a listed measure | 40% extra deduction | min €2,500 per asset; max €153m per year (Belastingdienst; RVO brochure says €155m) | Open, permanent — notify RVO in advance |
| MIA | Environmental investments | — | — | Open, but cannot be combined with EIA on the same asset |
| WBSO | Own development and research work, including software development | Not verified | Not verified | Open, permanent |
| SLIM-mkb | Training and learning — e.g. operator training on a new system | 60% | Individual €5,000–€24,999; partnerships €125,000–€500,000 | Closed for 2026; last individual window ended 7 Sep 2026; partnerships now by lottery |
Sources: belastingdienst.nl EIA 2026 page, RVO Energielijst 2026 brochure, rvo.nl WBSO page and uitvoeringvanbeleidszw.nl SLIM pages, all read 22 September 2026.
What a monitoring project can and cannot get funded here
- Cannot: claim the 40% EIA on a stand-alone energy-monitoring, submetering or energy-management system. There is no code for it on the Energielijst 2026.
- Can: claim the EIA on the measurement and control content of a listed measure, within that code's own cap — €1,000 per controller under 210906, €3 per m³/h per fan under 220804.
- Cannot: claim EIA and MIA on the same asset.
- Cannot: get a Dutch grant for the licence itself in 2026. There is no open national digitalisation grant in this study comparable to Digitalbonus Bayern or MID NRW.
- Can: co-finance the training that goes with a rollout at 60% under SLIM — in a 2027 window, since 2026 is closed.
- Possibly: claim WBSO on your own engineers' development work around the system. At a rate this page will not state, because we could not verify it.
The obligation that is coming anyway
RVO states that the amended Dutch legislation implementing the recast Energy Efficiency Directive is expected to apply from end 2026. Until then the existing EED audit obligation applies, alongside the separate energiebesparingsplicht and informatieplicht regime. The Dutch consumption thresholds and first-audit dates were not stated on the RVO pages we could open, so this page does not give them. What is safe to plan around: the audit and reporting duty is not going away, and it runs on measured consumption data — which is a reason to meter that has nothing to do with whether a tax code exists for it.
One sheet per country with the rate, the caps and the status, an eligibility checklist, and a budget model that applies the cap for you. Excel, no macros.
- Western Europe funding hub
- Belgium: the 40% deduction and the digital 20% trap
- Germany: EEW Modul 3 and the Digitalbonus
- Italy: iperammortamento and Nuova Sabatini
- Funding stack calculator: net cost after grant
Questions
- Can we claim the 40% EIA on an energy-monitoring system?
- Not as a stand-alone asset. The Energielijst 2026 contains no code for an energy-monitoring, submetering or energy-management system. Measurement and control appear only as components of other listed energy-saving assets, each with its own cap, such as 1,000 euros per controller under code 210906 and 3 euros per cubic metre per hour per installed fan under code 220804. Status as of 22 September 2026.
- What is the EIA annual maximum for 2026?
- The Belastingdienst 2026 page states 153 million euros; the RVO Energielijst 2026 brochure states 155 million. Two official sources disagree. We use the tax authority's figure, and the current call documentation prevails. For a project in the 30,000 to 300,000 euro range the annual cap is not the binding constraint anyway; the minimum of 2,500 euros per asset and the Energielijst code are.
- Does SLIM pay for an MES or monitoring system?
- No. SLIM funds training and learning at 60% of eligible costs, with individual SME applications between 5,000 and 24,999 euros. It is a route to co-finance operator training on a new system, not the system. All 2026 windows are closed; the last individual window ended 7 September 2026, and partnership applications are now selected by lottery.
- What are the WBSO rates?
- Not verified here. The RVO rate and calculation pages could not be read on 22 September 2026, so this page publishes no WBSO percentage or bracket threshold. What is established is the scope: WBSO is a payroll-tax credit for a company's own development and research work, including software development. It applies to your engineers building integrations, not to the purchase of an off-the-shelf system.
- So is there any Dutch money for a production-monitoring project?
- Not directly, on the evidence read for this study. The realistic Dutch route is to write the metering and control content into the specification of a listed energy-saving measure and claim the EIA on that, co-finance the operator training through a 2027 SLIM window, and check with your accountant whether your own development work qualifies for WBSO.
Sources
- Belastingdienst — Energie-investeringsaftrek 2026 (read 22 Sep 2026)
- RVO — Brochure EIA / Energielijst 2026
- RVO — Energieregistratie- en bewakingssysteem (EBS)
- RVO — WBSO scheme description (read 22 Sep 2026)
- Uitvoering van Beleid SZW — SLIM-mkb 2025–2029 (read 22 Sep 2026)
- Uitvoering van Beleid SZW — nieuwe aanvraagtijdvakken SLIM-mkb, 1 April 2026
- RVO — herziene EED-richtlijn, auditplicht (read 22 Sep 2026)
Published by TEEPTRAK SAS, which makes production-monitoring and OEE software. Every figure is sourced on the page. Funding rules, standards and reporting duties change: check the official documents before you budget or commit.