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Innovation1 credit

Calculate EIA, MIA, Vamil and KIA — deduction, tax saving and net investment

Per scheme, calculate what an investment yields in tax terms: the 40% energy investment allowance, the environmental investment allowance in three categories plus the liquidity benefit of accelerated depreciation, and the small-scale investment allowance with its growth, plateau and phase-out zones — for income tax at your marginal rate or for corporate income tax at the true marginal rate across both brackets.

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eia-mia-vamil v1.0.0 · vintage 2026.1 · draft free
Example outcome
Tax saving (EIA)€ 9,900
EIA allowance — 40% on € 50,000€ 20,000
Marginal income tax rate — 49.5%49.5%
Net investment — effective benefit 19.8%€ 40,100
sha256 a3f19c47e8b2d05f6c91a4e7d23b8f50…

Who it’s for

01Entrepreneurs planning an investment who want to know what an asset costs net once the allowance is taken into account.
02Accountants and tax advisers who want to set the three schemes side by side for a client facing an investment decision.
03Sustainability advisers and installers who want to substantiate the tax benefit of an energy or environmental investment in a quotation.

What the tool does

✓ A 40% energy investment allowance on the investment, with the € 2,500 minimum per asset✓ An environmental investment allowance in three categories — 45%, 36% and 27% — optionally with accelerated depreciation over 75% of the investment✓ Vamil as the present value of the liquidity benefit, over the useful life and discount rate you enter✓ A small-scale investment allowance with its three zones: 28% in the growth zone, a fixed amount on the plateau and a 7.56% phase-out above it✓ Two tax routes: income tax at your own marginal rate, or corporate income tax at the marginal rate the deduction actually spans✓ Net investment and effective benefit as a percentage of the investment, separately per scheme
01 — Form
Case and key figures — a handful of fields.
02 — Draft
Full outcome layout, free.
03 — Pay and receive
Via Mollie, VAT/VIES handled.
04 — Report
Certified PDF + public hash.

An allowance is not the same as a saving

A 40% allowance sounds like a 40% discount, but it reduces profit — what you actually save is the allowance times the rate that profit would have been taxed at. For a sole trader at 49.5%, a € 20,000 allowance yields € 9,900; for a company it depends where the allowance falls in the brackets. If the allowance crosses the bracket boundary, the effective rate is a blend of both percentages, and the tool computes that blend exactly rather than assuming a single rate.

With the small-scale allowance the surprise lies elsewhere: the benefit is not linear. Up to the first boundary the allowance rises with the investment, then it becomes a fixed amount, and above the second boundary it tapers back to zero. Just past a zone boundary, a larger investment can therefore give a smaller allowance. The tool shows which zone you are in and what that means, and records each outcome with the tool version and the dataset vintage the percentages and boundaries come from.

Frequently asked questions about this tool

Can I combine EIA, MIA and KIA?
The tool computes the three schemes separately; there is no combined outcome. In practice EIA and MIA exclude each other for the same asset, while the small-scale allowance applies to your total investment for the financial year and can therefore sit alongside them. The report carries the stacking note from the source, but the amounts are per scheme and must not simply be added together.
How is the corporate income tax rate determined?
As the true marginal rate of the allowance: the tool computes corporate income tax with and without the allowance and divides the difference by the allowance. If the allowance crosses the bracket boundary, that yields a blended percentage. If the allowance exceeds your taxable profit, the part above that profit yields nothing — loss relief across years is not modelled.
Are there maximum investment amounts?
The dataset holds maxima for EIA and MIA, but the calculation does not apply them as a ceiling: an investment above them still yields the full allowance in the outcome, with a warning attached. For KIA it is different — above the maximum the tool gives no outcome, because the zone calculation puts the allowance at zero there.
Is the Vamil amount an extra saving?
No, it is a liquidity benefit. Accelerated depreciation brings the deduction forward: you depreciate sooner and therefore pay less tax sooner, but more in the years after. What the tool shows is the present value of that shift, at the discount rate you enter. If you enter 0%, the source computes with 5%; the report states the percentage used.
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Calculate EIA, MIA, Vamil and KIA — deduction, tax saving and net investment — Jurical