Source: Nieuwsfiets

The Dutch government has renewed its Environmental Investment Deduction (MIA) and Random Depreciation of Environmental Investment (Vamil) schemes for 2025, adjusting eligibility criteria to promote the use of electric cargo bikes, including those equipped with solar panels.

Effective from 30 December 2024, the changes introduce a weight-based requirement for eligible cargo bikes and expand support for solar-powered cargo bikes, reflecting the government’s ongoing commitment to sustainable urban transport solutions.

Key adjustments to the MIA and Vamil schemes

Previously, a minimum investment amount of €4,000 was required to qualify for subsidies. Under the updated rules, this requirement has been replaced by a minimum unladen weight of 75 kg for eligible cargo bikes. Additionally, a new category (A3120) has been introduced to cover cargo bikes with integrated solar panels.

These updated incentives are expected to make electric cargo bikes more accessible to businesses and individuals, particularly in urban logistics, where cargo bikes are increasingly used to reduce emissions and ease traffic congestion.

Understanding the MIA and Vamil incentives

The MIA allows businesses to deduct a percentage of their investment in environmentally friendly assets from their taxable profit. Depending on the type of cargo bike, companies can deduct up to 45% of the investment amount.

Meanwhile, the Vamil scheme provides businesses with flexibility in depreciating 75% of their investment at any time, allowing them to reduce their taxable profit when it is most financially advantageous. The remaining 25% is depreciated under standard rules.

Both MIA and Vamil schemes can be used together, providing significant tax benefits for businesses investing in sustainable mobility solutions.

New requirements for solar-powered cargo bikes

Cargo bikes equipped with solar panels are now eligible for higher MIA deductions under the F3120 category, provided they meet certain criteria. The solar panels must be permanently integrated into the bike and capable of producing a minimum total output of 400 Watt peak.

These higher deductions reflect the government’s focus on promoting innovative, energy-efficient transport solutions that reduce the carbon footprint of urban logistics.

Additional local incentives

In addition to national subsidies, regional and local incentive schemes are available in areas such as Overijssel, Amsterdam, and Maastricht, further encouraging the adoption of cargo bikes across the country.

Growing popularity of cargo bikes in the Netherlands

The popularity of cargo bikes is steadily increasing in the Netherlands, with nearly 400 businesses and organisations already using them, according to Fietsdiensten.nl. Companies are leveraging cargo bikes to improve last-mile delivery, reduce emissions, and avoid urban congestion charges.

These renewed subsidies are expected to further boost the adoption of sustainable transport solutions, helping businesses transition to low-emission alternatives in urban areas while benefiting from tax advantages provided by the MIA and Vamil schemes.

More information about the MIA and Vamil schemes can be found here.