The Netherlands offers fiscal subsidies meant to encourage more efficient energy use in buildings. Two main schemes are available: (i) the Energy Investment Allowance (Energie-investeringsaftrek) (EIA) and (ii) the Environmental Investment Allowance (Milieu-investeringsaftrek) (MIA). The EIA covers energy-saving measures or costs for energy research, energy advice or tailored advice, while the MIA covers sustainable renovation plans. Both schemes offer an approximate 11% net benefit of the investment.

The main tax scheme is the EIA, which provides incentives in the form of financial benefits to entrepreneurs who invest in energy-saving business assets and sustainable energy. The scheme applies to any entrepreneurs that pay income or corporate taxes in the Netherlands. Except for depreciation, the investment (i.e., purchase and production costs) of these business assets is 45.5% extra deductible of the fiscal gains (as of 2024). An application for the scheme can be submitted if (i) energy investments were made for a minimum sum of EUR 2,500, (ii) the business asset had not been in use before, (iii) the business asset is on the so-called "energy list" of energy-saving business assets and sustainable energy, and (iv) an EIA and an MIA have not been requested at the same time.