Budget Day 2026 – Subsidy Changes

Additional budget for EIA subsidy

The EIA subsidy (tax deduction for energy-saving technologies listed on the Energy List) will receive a larger budget in 2026, increasing from €431 million in 2025 to €460 million.

Reduced budget for MIA subsidy

The budget for the MIA subsidy will decrease to €135 million, down from €189 million in 2025. The MIA is a tax deduction for investments in environmentally friendly technologies that are included in the Environmental List.

Energy/innovation schemes reopened in 2026:

• MOOI: Mission-driven Research, Development, and Innovation Scheme

• EKKO: Energy and Climate Research and Development Scheme

• DEI+: Demonstration Energy and Climate Innovation

Additional subsidy budget from truck levy

Revenues from the truck levy will be distributed across various subsidy schemes that contribute to a more sustainable, efficient, and innovative transport sector. The following budgets will be made available in 2026:

• AanZET (purchase of zero-emission trucks): €156 million

• SPRILA (advice on purchase of charging infrastructure): €66 million

• SWiM (purchase of hydrogen refueling stations and hydrogen vehicles): €10 million

SDE++ subsidy scheme 2026

In 2026, there will once again be an application round for the SDE++ subsidy. Applications can be submitted for producing renewable energy or implementing CO₂-reducing technologies. A budget of €8 billion has been allocated in 2026 to stimulate such projects. The SDE++ is an operating subsidy with a duration of 12–15 years.

Area-based approach to the heat transition

The area-based approach to the heat transition will take further shape in 2026 with the planned entry into force of the Municipal Heat Transition Instruments Act (Wgiw) on 1 July 2026. At the same time, research is being conducted into whether the switch to collective heating systems can be made more attractive by streamlining subsidy schemes for connection and in-building costs.

Additional budget for ISDE subsidy

In 2026, €522 million will be made available for investments in sustainable heating solutions under the ISDE subsidy. The subsidy percentages will remain unchanged in 2026. Energy-efficient ventilation will be added as a new component from 2026 onwards. Homeowners are expected to receive a fixed amount of €400 for this. The exact conditions for energy-efficient ventilation will be announced at a later stage.

WBSO budget continues to rise

The WBSO scheme (Promotion of Research and Development Act) will have a budget of €1.8 billion in 2026. The WBSO is a tax deduction on wage tax for employees engaged in so-called “research and development work.”

Contact

For more information, you can email sec@sparklingprojects.nl or reach us by phone at +31 55 540 1910.