Subsidy on LED lighting in 2026
Many companies want to switch to LED lighting by 2026 because energy consumption can be reduced and maintenance often decreases. Only there is one misconception we still often hear: “There must be an LED subsidy.” In practice, 2026 is mostly about tax deductions and financing, not a direct subsidy pot specifically for LED lighting.
In this article, we list the schemes most relevant in 2026 for companies looking to replace or upgrade their business lighting. We also explain when a scheme fits or doesn’t fit, so you can choose the right route more quickly.
Subsidy on LED lighting in 2026
For standard LED lighting in offices, retail and warehouses, the Small Scale Investment Allowance (KIA) is usually the most practical route. In addition, BMKB-Groen can be interesting if you want to (partially) finance the investment. Other schemes such as EIA and MIA/Vamil are especially relevant in 2026 if LED lighting is part of a broader sustainability effort and if the chosen measure is explicitly listed.
Small business deduction (KIA).
What is the small business deduction?
The KIA is a tax deduction for entrepreneurs who invest in business assets. LED lighting often falls under this in practice because it is an investment in your business. You process the KIA through your income tax or corporate tax return.
When will you be eligible in 2026?
In 2026, the KIA applies to total investments of €2,901 through €398,236. Above that, the deduction expires, and from € 398,237 there is no more KIA.
Who is the KIA for?
The KIA is available to Dutch taxpaying companies based in the Netherlands and subject to income tax or corporate income tax. This means that both sole proprietors and corporations can take advantage of this tax deduction to support their investments in LED lighting.
How high is the Small Business Deduction in 2026?
The Internal Revenue Service is publishing a graduated scale for 2026. Here are the outlines:
Investment amount in 2026 – KIA Deduction
- €2,901 to €70,602 = 28% of the investment amount
- €70,603 to €130,744 = Fixed amount: €19,679
- €130,745 to €398,236 = €19,769 minus, 7.56% of the portion above €130,744
- From €398,237 = 0%
Practical with new LED lighting
KIA is about your total investments in that year. So if you purchase other business assets in 2026 in addition to lighting, that could affect the KIA. That makes it smart to check in advance with your accountant about your investment year.
In practice
A company replaces office and warehouse lighting at a cost of €45,000 in 2026. In the same year, it also invests €15,000 in other assets. The total investment in 2026 is then € 60,000. This falls into the KIA bracket where 28% deduction applies.
The KIA is then 28% of €60,000 = €16,800 additional deduction from profits. The actual tax benefit depends on the tax rate. As an indication: at 19% corporate tax rate, it is about € 3,192. At 25.8%, it is about €4,334.
What you can do with this as an entrepreneur: your LED project becomes slightly cheaper for tax purposes, without a separate application. You process this through the tax return.
BMKB-Green scheme
What is the BMKB Green scheme?
BMKB-Groen is not a subsidy, but a guarantee scheme. In short, the government helps financiers to provide easier loans for green investments. This can be interesting if you don’t want to pay for the switch to LED (or broader sustainability efforts) entirely from your own resources.
BMKB Green for LED lighting
BMKB-Groen is applicable to green investments, including business assets on the EIA energy list and the modification or replacement of business premises to at least energy label C. In many situations, LED lighting is primarily one measure within such a larger package.
Important to know: BMKB-Green does not automatically entitle you to EIA. An EIA application is assessed separately.
In practice
An SME wants to invest €120,000 in sustainability. Led lighting is one component, along with, for example, an upgrade of controls and some building measures. The company wants to finance this, but the bank normally requires more collateral.
With BMKB-Groen, the bank can have a large part of the credit risk secured. As an indication: at 75% guarantee, this involves € 90,000 on a loan of € 120,000. The entrepreneur pays a one-time commission for this. As an example, a 2% commission on that part of the guarantee is € 1,800.
What you can get from this as an entrepreneur: not so much “free money,” but a greater chance of securing financing, sometimes with more lenient terms.
Energy investment allowance (EIA).
What is the Energy Investment Deduction?
EIA is 40% in 2026 and applies to new business assets on the 2026 Energy List, with a minimum investment amount of €2,500 per asset. EIA can be combined with KIA, but not with MIA.
EIA and LED lighting
In practice, this is where things often go wrong. The EIA deals only with what’s on the Energy List, and the 2026 Energy List, moreover, explicitly states that lighting-specific conservation systems are not eligible.
What this means. Standard “replacing fixtures with LED” is usually not an EIA route in 2026. EIA can, however, become relevant if you invest in other energy-saving techniques that are on the list, and lighting is part of the overall plan.
Pay attention to the reporting deadline: For EIA, you must report to RFO on time. For purchase costs, this is within 3 months after you have entered into the investment commitment, i.e., from the moment you commission or order.
In practice
A company invests €80,000 in a technology that is on the Energy List, for example an energy-saving installation. The LED lighting is also replaced, but that LED replacement itself is not EIA-eligible in this example. Only the investment that is on the Energy List counts.
The EIA is 40% in 2026. That means 40% of € 80,000 = € 32,000 additional deduction from profits. As an indication, at 19% corporate tax, the benefit is about €6,080. At 25.8%, the benefit is about €8,256.
What you can do with this as an entrepreneur: if your technique does appear on the list, it can be a hefty additional deduction.
MIA/Vamil
When is MIA/Vamil interesting?
MIA/Vamil is for environmentally friendly business assets that are on the 2026 Environmental List. You can deduct up to 45% extra with MIA, depending on the category. Vamil is about random depreciation.
For regular LED lighting in commercial buildings, MIA/Vamil is usually not the standard route. However, it can be relevant for specific solutions that are actually on the Environmental List, or for projects where circularity and environmental impact are demonstrably part of the investment.
Note: You also report MIA/Vamil to RVO, and here too the basic reporting deadline is within 3 months of the investment obligation.
In practice
A company does not opt for standard lighting, but for a solution that is demonstrably environmentally friendly and is on the Environment List. The investment is €50,000.
Suppose this category entitles you to 45% MIA. Then the additional deduction is 45% of € 50,000 = € 22,500. As an indication: at 19% corporate tax, the benefit is about €4,275. At 25.8%, the benefit is about €5,805.
In addition, Vamil can provide a cash flow advantage because you can write off up to 75% of the investment faster. As an example, you can then write off €37,500 earlier instead of spread over several years. Your total deduction does not become “more,” but you bring it forward, so you feel tax benefits sooner.
What you can do with this as an entrepreneur: this is especially interesting if you consciously choose a solution that is on the Environment List, and if you make a profit so you can use the deduction.
Conclusion
In 2026, there is usually no separate subsidy pot for standard LED lighting. For most companies, the KIA is the most practical route because LED lighting simply counts as an investment in business assets. BMKB-Green is especially interesting if you want to finance the investment and can substantiate it as a sustainability project. EIA and MIA/Vamil are especially relevant if your measure is explicitly on the lists and you report on time, within 3 months of the investment obligation. The biggest financial gain usually comes from the energy savings themselves. The schemes then help to make this investment just that little bit easier to complete.
Need advice for your business lighting?
Do you want to know which regulations in 2026 best suit your premises and plans, and how to substantiate this neatly to your accountant or financier? Send us your situation (type of space, current luminaires, burning hours and what you want to improve). Then we will take a look and make a practical proposal for business lighting that is technically and financially sound.
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