In the Netherlands, current tax deductions can amount to a benefit of over 62% on the investment when buying an electric cargo bike, including VAT deduction. Below is a summary of the tax deductions:
The environmental investment allowance (MIA) on the electric cargo bike for business use. The entire purchase amount can be considered for 36% and offers the possibility of reducing profits. The three simple conditions can be found via this link: MIA & VAMIL Environmental List code A 3119.
Accelerated Depreciation of Environmental Investments (VAMIL) the entrepreneur receives, depending on the tax rate applicable to the company. The first year 75% can be depreciated and the following year the remaining 25% may be depreciated. The conditions can be found at MIA & VAMIL for entrepreneurs.
Small scale investment allowance (KIA), this scheme applies to the investment on, among others, the electric cargo bike as a business asset. It is deductible up to 28% from taxable profit, saving the entrepreneur on income tax. Source: tax authorities' KIA scheme.
Note: The Dutch government is planning to change the rules on the maximum allowed dimensions of electric cargo bikes. More information on these proposed rules can be found here. For 2025, the Dutch LEV framework has been amended so that our two-wheel business cargo bikes are now eligible within the MIA, KIA and VAMIL framework. For Family bikes, this subsidy is no longer possible. The minimum unladen weight must be 75 kg for our business bikes. For this, our Tender models and Cargo XL models with cargo combination are eligible.