Home / Advice and subsidy / EIA and LED lighting
Many websites, including our own until recently, state that the EIA ended in 2022. That is incorrect. The program will continue through 2026 with a deduction of 40% and a budget of €460 million. However, generic LEDs are no longer on the Energy List, which makes the question of which route you can take more important than the percentage.
For site and light mast projects, there is one realistic route: generic code 310000, with a payback period of between 5 and 25 years. Below is what that code specifies exactly, how the calculation works, and where the boundary lies with the energy-saving obligation.
Updated on August 13, 2026 · verified against RVO and the Tax and Customs Administration
| Status | exists, runs in 2026 |
| Deduction | 40% of the investment |
| Net benefit according to RVO | average 10% |
| Budget 2026 | €460 million |
| Minimum per asset | €2,500 |
| Maximum investment | €153 million |
| Report | within 3 months |
| Used Business Equipment | excluded |
Please note: area lighting has No separate code on the 2026 Energy List. The only explicit lighting code is for stage and theater lighting.
With a subsidy, you receive a cash payment. Under the EIA, you may deduct an additional 40% of the investment from your taxable income, which reduces your tax liability. Your benefit is therefore 40% times your tax rate, not 40% of the investment. RVO therefore calculates an average benefit of 10%. That difference is what the entire market overlooks.
| Investment (example) | €100,000 |
| Additional Deduction from Profits, 40% | €40,000 |
| Corporate Income Tax, 25.8% | 25,8% |
| Net benefit | approximately €10,320 |
| In other words, on the investment | approximately 10% |
Example with an investment of €100,000, a deduction of 40%, and a corporate income tax rate of 25.8%. For an individual entrepreneur in the top income tax bracket, the benefit increases. Without taxable income, there is nothing to realize in that year.
The first question is not how much you receive, but whether you can actually cash in on the scheme. A tax deduction requires taxable profit; a subsidy does not. As a result, the EIA is ruled out by definition for associations, municipalities, and other parties without corporate income tax, even though they read everywhere that “LED falls under the EIA.”.
| Who you are | BOSA | DUMAVA | EIA | MIA and Vamil |
|---|---|---|---|---|
| Amateur sports club or foundationno corporate income tax | Yes, but no longer for lighting; counter 2026 closed | Yes, this is the route for field lighting | No, no taxable profit to deduct | No, same reason |
| Commercial sports operatorcorporate income tax liable BV | No | Limited, depending on real estate status | Yes, via code 310000 | Yes, provided it is on the Environmental List |
| Company with its own groundsBV or NV | No | No | Yes, this is the only route | Yes, provided it is on the Environmental List |
| Municipality or governmentdoes not pay corporate income tax | No | Yes, for public real estate | No | No, same reason |
| Care, education, or culturedepending on the tax position | No | Yes | Only if subject to corporate income tax | Only if subject to corporate income tax |
If you are a sports club or manager of community real estate, your route is on subsidy for sports lighting. As of August 13, 2026.
The EIA only works if your investment falls under a code on the Energy List. Generic LED was removed from it years ago because it has become standard technology. That sounds like bad news, but it is exactly what you need to know before making a budget.
Only spot and floodlight luminaires and DMX drivers are eligible, with a power factor of at least 0.90. For a theatre or event venue, this is the direct route.
There is no code for area lighting, outdoor lighting, public lighting, or sports field lighting.
“The payback period of the investment must be at least 5 years, but no more than 25 years.”
The little word “bij”. In or near existing commercial buildings. That “near” is precisely what area lighting on a business park within reach of this code.
The lower limit of 5 years. An investment that pays for itself too quickly is excluded. That feels counterintuitive, but it is the core of the scheme: the EIA is intended for investments that you would not make without a tax incentive.
SPP = investment ÷ (annual energy consumption × energy price old situation − annual energy consumption × energy price new situation)
In other words: the investment divided by the annual savings in euros. Those savings follow from the capacity of the old and the new installation, the number of operating hours, and your kWh price. We provide precisely those four figures with a lighting plan; checking whether the outcome falls within the window of 5 to 25 years is part of RVO and your advisor.
A replacement project with explicit assumptions: the existing poles, foundations, and cabling will remain in place, and only the luminaires will be replaced. This shows how the payback period turns out and where it lands within the 5 to 25-year window. This is a calculation example and not a commitment: the assessment rests with RVO and your advisor.
| Old situation, 12 light points of 2,000 W | 24.0 kW |
| New situation, 12 light points of 1,200 W | 14.4 kW |
| Operating hours per year | 4.000 |
| Previous consumption | 96,000 kWh |
| New consumption | 57,600 kWh |
| Annual savings | 38,400 kWh |
| At €0,248 per kWh excluding VAT | about €9,523 |
| Investment, luminaires including installation | €50,000 |
| Payback period | approximately 5.3 years |
| Code window 310000 | 5 to 25 years |
| Falls within the window | yes, just above the lower limit |
Assumptions: twelve existing poles, each with one light luminaire that will remain in place; old system: 2,000 W per light luminaire; new system: 1,200 W; 4,000 operating hours per year with twilight switching, €0.248 per kWh excluding VAT, investment of €50,000 for the luminaires, including installation. Each of these figures varies by project, and the investment is significantly higher when new poles or new groundwork are required.
A payback period of just over five years falls within the 5- to 25-year range specified by code 310000, but it is close to the lower limit. This is typical for a replacement project: the savings are significant relative to the investment, since the poles and cabling remain in place. If the poles are in use for more hours, your kWh price is higher, or the investment is lower, the payback period drops below five years and the investment falls outside the scope of the code, even though the energy-saving obligation may then require it.
With a deduction of 40% and a rate of 25.8%, the tax benefit on this investment amounts to approximately €5,160, or just over 10%. This is in addition to,not instead of,the annual savings on your energy bill of approximately €9,500. For a project involving new poles, both the investment and the payback period increase; in that case, you’ll likely fall in the middle of the range.
In a light pole project, the pole often accounts for 40 to 60% of the project cost, so this factor determines half of your calculation. RVO states that this refers to the purchase price, including costs paid to third parties to get the asset ready for use, such as installation costs. Land costs and maintenance costs are excluded.
It is not clear from the published documents exactly where the line is drawn regarding masts, foundations, and earthwork. We do not make any determinations on this matter. Please coordinate this with RVO or your tax advisor on a project-by-project basis before including it in a budget. That is more accurate than citing a percentage that later turns out to be incorrect.
In a replacement project where the existing masts, foundations, and cabling remain in place, that question does not arise: then it is about the luminaires and the installation, and both of those are on the side that counts.
| Purchase price of the light luminaires | counts |
| Third-party costs incurred to get the equipment up and running, such as installation | counts |
| Land Costs | does not count |
| Maintenance costs | does not count |
| Masts, Foundations, and Earthwork | open question, coordinate with RVO |
The two systems are completely out of sync in terms of timing. Anyone who wants to review both tracks must carefully plan the timing of the order. No one in the market explains this, and it’s the mistake that costs the most money.
Practical implication: Check the grant application process first, because the application must be submitted before the contract is awarded. The tax filing can still be done afterward, but only within three months of entering into the obligation. Once the deadline has passed, it’s too late.
If your company is subject to the energy-saving obligation, you must implement all energy-saving measures with a payback period of five years or less. On the List of Recognized Measures by RVO explicitly lists outdoor lighting and area lighting, with parking lots, sports fields, advertising lighting, and other outdoor lighting listed as applications. Reporting takes place once every four years.
That means part of the discussions about subsidies are actually about an obligation. That is not bad news: a measure that pays for itself within five years is, by definition, a measure that makes money.
So they practically connect with each other without overlap. Roughly speaking: if the replacement pays for itself within five years, it is probably not an EIA issue but a legal obligation. If it takes longer, the EIA comes into the picture.
This is the logical consequence of two published thresholds, and not a rule pronounced by RVO. Have your own situation assessed before drawing conclusions from it.
These schemes exist and operate via the Environment List, not the Energy List. They cannot be combined with the EIA for the same operating asset. For lighting itself, the Environment List is of little use; where opportunities lie is in circular aspects, such as detachable poles, material reuse, or reusing existing foundations.
We have not gone through the Environment List line by line and therefore do not mention any codes or percentages. The fact that it exists does not mean that it applies in your case.
Local schemes for sustainability exist, and since 2026 DUMAVA may be combined with non-central government subsidies up to full cost coverage. We have not cataloged these schemes and therefore do not mention any by name. Your province, municipality, and environmental service are the sources for this information.
We do not sell a tax advantage. We provide relief, and the technical substantiation on which a notification or tax return is based.
What we know is on this page, including the part that does not help us sell: that there is no proprietary code for area lighting. We answer short questions within two working days. If it concerns the list, the code, or your tax return, we refer you to RVO, the Tax and Customs Administration, or your accountant.
With a lighting plan, we supply the old and new wattage, the operating hours, the calculated savings, and the specification. Those are precisely the four figures used to calculate the payback period for code 310000. We do not state whether your investment qualifies; RVO does that.
If JEL executes the project, we will guide the process from start to finish: which route, which documents, in what order, and their timely submission, including the three-month notification period. We do that as part of an assignment, not as a separate service.
Without a lighting plan, no one can substantiate a notification or application: the wattage, operating hours, and calculated savings have to come from somewhere. That is the part we specialize in. If you are an association or manager of community real estate, your route is at subsidy for sports lighting.
“I am happy to help you with the practical side of the application and will answer your questions within two working days. For brief questions, I can also be reached by phone.”
If your question is about your own tax return or profit position, your accountant is the right place. If it is about lighting, power, and savings, we can help further.
Yes. The program provides for a deduction of 40% from investment costs and has a budget of €460 million for 2026. The fact that many websites,including our own until recently,state that the program ended in 2022 is because those websites have not been updated.
Not via a dedicated code: the 2026 Energy List contains no code for area lighting, outdoor lighting, public lighting, or sports field lighting. The only explicit lighting code is 210508 for stage and theatrical lighting. For sites and masts, the generic code 310000 remains, with a payback period of between 5 and 25 years.
Technical facilities for energy saving in or near existing commercial buildings, with the condition that the payback period is at least 5 and at most 25 years. The word “near” is important here: it brings facilities on the grounds surrounding the building within the scope of the code.
Because the EIA is intended for investments you would not make without a tax incentive. If a measure pays for itself within five years, the legislator assumes you would do it anyway; under an energy-saving obligation, that measure is even mandatory.
40% deduction multiplied by your tax rate. With a corporate income tax rate of 25.8%, that amounts to approximately 10.3% of the investment; RVO calculates an average benefit of 10%. For a self-employed individual in the top income tax bracket, the cost increases significantly. Without taxable income, you’ll end up with nothing left in that year.
Within three months of entering into the investment commitment; for purchase costs, within three months of the order date. This is calculated from the signed order and not from delivery or invoice. The deadline is strict.
This cannot be determined from the published documents, and we do not comment on it. RVO refers to the purchase price plus the costs incurred with third parties to get the asset ready for use, such as installation; land costs and maintenance are excluded. Since the mast often accounts for 40 to 60% of the project cost, this is a matter that should be discussed in advance with RVO or your tax advisor.
Not on the same asset; RVO is explicit about that. In a project with multiple components, it can differ per component, but your accountant determines which allocation is defensible.
No. An association without taxable profit cannot cash in a deduction. For you, BOSA and DUMAVA are the routes; those are on our page about subsidy for sports lighting. Multiple suppliers and even consultancy firms suggest EIA to associations, and that is incorrect.
The obligation requires you to implement measures with a payback period of five years or less, and the Recognized Measures List explicitly includes outdoor and area lighting, along with parking lots and sports fields. Reporting takes place once every four years. The EIA begins precisely where those five years end.
First investigate the subsidy route, because the application must be submitted before the assignment is given. The tax notification can be done afterwards, within three months of entering into the obligation. Whoever reverses the order loses the subsidy and is left only with the deduction.
The moment of the investment commitment is decisive, therefore the signed order. This means that the Energy List of that year also applies, even if delivery does not take place until the following year.
Because those pages have not been updated. 45.5% was the rate through 2023; since 2024, it has been 40%. Two suppliers still list 45.5% and state in the same text that the regulation has not existed since 2023. We therefore include a date and a source link with each figure.
We do not provide tax advice and do not evaluate reports. What we do do: state what justification is needed in your case, what we will supply of that, and where you can inquire whether your investment falls under a code. Reply within two business days.
JEL Products supplies lighting and lighting plans, not tax or subsidy advice. The final assessment rests with RVO, the Tax and Customs Administration, and your own accountant or advisor. This page was updated on August 13, 2026; the Energy List, percentages, and deadlines are determined annually.
