Energy Investment Allowance - EIA support for battery storage

The Netherlands supports business investment in battery storage through the Energy Investment Allowance (EIA), a national tax incentive for energy-saving technologies and renewable energy investments. Under the EIA, eligible businesses can deduct 40% of qualifying investment costs from taxable profit, delivering an average net tax advantage of around 10%. The scheme applies to technologies listed on the annual Energielijst and is open to entrepreneurs liable for income tax or corporate income tax, including taxable public organisations, foundations and associations. The 2025 EIA budget was EUR 431 million. Battery storage is explicitly eligible under the 2025 Energielijst, including batteries for stationary storage of sustainably generated electricity and market-linked storage of surplus electricity. Eligible stationary battery systems must generally use non-lead batteries and meet minimum power and capacity thresholds, such as at least 5 kW and 15 kWh under the listed storage categories. RVO’s 2025 EIA annual figures also show that battery investments increased by 66%, with total battery-related investment exceeding EUR 1 billion. 

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