Knowledge · tax

Dutch tax incentives for dehumidification: EIA, MIA and Vamil

The Netherlands has three tax schemes that reward businesses for investing in energy-efficient and environmentally friendly equipment: the EIA, the MIA and the Vamil. They are Dutch schemes, for businesses that pay income tax or corporation tax in the Netherlands. This page explains what they are, and which two codes on the list of the Netherlands Enterprise Agency (RVO) concern dehumidification.

The three schemes in brief

Source: RVO. The EIA page was checked by RVO on 7 September 2026, the MIA and Vamil page on 3 September 2026.

The Energy List and the Environment List together form the Milieu- en Energielijst of RVO. Each investment on that list has a code with a description. Your investment has to match that description.

Who can use them?

According to RVO, the EIA is for all businesses that fall under Dutch income tax or corporation tax. MIA and Vamil are also for businesses, not for private individuals. If your business is not taxed in the Netherlands, these schemes do not apply to you; your own country may have similar schemes.

Code 210807: air handling unit for swimming pools

On the Milieu- en Energielijst 2026, code 210807 is an air handling unit for swimming pools. This code falls under the EIA. RVO describes it as follows (in Dutch):

Bestemd voor: ontvochtigen, ventileren en verwarmen van zwembaden.

Bestaande uit: een luchtbehandelingskast, voorzien van een warmtewisselaar ten behoeve van warmteterugwinning met een thermisch rendement (ηt) van minimaal 73%, een geïntegreerde warmtepomp, automatische regeling, (eventueel) warmtewisselaar voor het verwarmen van zwembadwater (badwatercondensor).

In plain English (our wording, not an official translation):

• Intended for dehumidifying, ventilating and heating swimming pools.
• The heat recovery has a thermal efficiency of at least 73%, determined according to EN 13053:2019.
• The heat pump is built into the unit, with automatic controls.
• A pool water condenser, which heats the pool water, may be included.
• The boiler, the pipework and the duct system (ducts, grilles, fittings, control dampers, fire dampers and accessories) do not count.
• For metering and control equipment that is not built into the unit, a maximum of € 5,000 per air handling unit counts towards the EIA.

Source: RVO, code 210807. Last checked by RVO on 17 December 2025.

Code 220304: system for dehumidifying horticultural greenhouses

Code 220304 is a system for dehumidifying horticultural greenhouses. This code also falls under the EIA. RVO lists five versions, a to e. Two of them involve heat recovery:

• Version c: dehumidifying by cooling, drying and reheating the greenhouse air with a heat pump. As components, RVO names among other things a complete unit with heat pump, fan, a heat exchanger in the incoming airflow and a heat exchanger in the outgoing airflow or for recovering the heat.
• Version e: dehumidifying, and possibly alternately extracting and supplying heat, where the recovered heat is used directly for reheating or stored in a buffer.

The other versions work with air from above the energy screen (a), with dry outdoor air (b) or with a hygroscopic solution (d).

Source: RVO, code 220304. Last checked by RVO on 17 December 2025.

Does this apply to the X-Cross?

That depends on the version and on your project. RVO assesses against the description of the code. Two codes apply to the X-Cross: the Blue Line for a swimming pool under 210807, and the Green Line in a greenhouse under 220304. The counterflow heat exchanger of the X-Cross reaches a thermal efficiency of 85%. The code requires at least 73%, determined according to EN 13053:2019. De Bekker Solutions confirms per project whether a unit qualifies, and under which code.

Other applications, such as industry and vertical farming, may fall under other codes. We look at that per project.

How to apply

1. Check whether your investment matches a code on the RVO list.
2. Apply to RVO. For the EIA, RVO states: for purchase costs within 3 months of the order date. If you incur costs to have the asset made, within 3 months after the quarter in which you incurred them.
3. Include the deduction in your Dutch income tax or corporation tax return. Your adviser can help.

We confirm per project whether a unit qualifies, and give you the technical data of the unit.