{"id":11194,"date":"2026-09-09T10:30:00","date_gmt":"2026-09-09T08:30:00","guid":{"rendered":"https:\/\/stoerbikes.com\/nl\/?p=11194"},"modified":"2026-09-17T09:44:30","modified_gmt":"2026-09-17T07:44:30","slug":"mia-code-d3119-cargo-bike-cost-estimate-for-2026","status":"publish","type":"post","link":"https:\/\/stoerbikes.com\/en\/mia-code-d3119-bakfiets-rekenvoorbeeld-voor-2026\/","title":{"rendered":"MIA code D3119 cargo bike: sample calculation for 2026"},"content":{"rendered":"<p>With MIA code D3119, as a business owner in 2026, you may deduct a significant portion of the purchase price of an electric cargo bike from your taxable income. The Environmental Investment Deduction percentage for this category was 36% (RVO Environmental List, 2025). For an investment of \u20ac5,000, this results in an additional deduction of \u20ac1,800, on top of your normal depreciation.<\/p>\n<p>Would you like to know in black and white what that means for your company in net terms? Below, you can calculate it step by step using the <a href=\"\/en\/product\/cargox\/\">CargoX<\/a>, with a clear warning about where to check.<\/p>\n<h2>What is the MIA code D3119 for an electric cargo bike?<\/h2>\n<p>MIA code D3119 is the asset code on the Environmental List for an electric cargo bike used for business purposes. This code applies to investments eligible for the Environmental Investment Deduction (MIA), which allows you to deduct an additional percentage of the investment amount from your profits.<\/p>\n<p>The MIA is a program administered by the Netherlands Enterprise Agency (RVO). For the category that includes electric cargo bikes, a deduction of 36% applied in 2025 (RVO, 2025). RVO establishes a new Environmental List each year, so both the code number and the percentage may change annually.<\/p>\n<p>Therefore, always check the current Environmental List at <a href=\"https:\/\/www.rvo.nl\/subsidies-financiering\/mia-vamil\" rel=\"nofollow\">rvo.nl<\/a> at the time of purchase. That's the only way to be sure which percentage and which code apply to your purchase.<\/p>\n<h2>Who is eligible for the MIA on a cargo bike?<\/h2>\n<p>The MIA is intended for business owners who pay income tax or corporate income tax and use the cargo bike for business purposes. This includes self-employed individuals, limited liability companies (BVs), or employers who record the bike on their balance sheet.<\/p>\n<p>You must report the investment to RVO on time: within three months of entering into the investment commitment (RVO, 2025). If you report it too late, you will lose your right to the deduction, no matter how valid your purchase may otherwise be.<\/p>\n<p>Here are a few practical requirements:<\/p>\n<ul>\n<li>You have a business for income tax or corporate tax purposes.<\/li>\n<li>The asset is listed on the Environmental List under the appropriate code.<\/li>\n<li>You must submit your report within three months via RVO's eLoket.<\/li>\n<li>The investment meets the minimum investment amount specified in the Environmental List.<\/li>\n<\/ul>\n<h2>MIA D3119 Cargo Bike Cost-Benefit Analysis 2026: What Are the Benefits?<\/h2>\n<p>A sample calculation illustrates this. Suppose you buy an electric cargo bike with a purchase price of \u20ac5,000 (example amount, not a fixed price). With an MIA of 36%, you can deduct an additional \u20ac1,800 from your profit. At a tax rate of 37.48%, your net benefit from the MIA is approximately \u20ac675.<\/p>\n<p>This table compares the calculation examples side by side, so you can quickly see where the benefit comes from.<\/p>\n<table>\n<thead>\n<tr>\n<th>Section<\/th>\n<th>Amount (example)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Purchase price of a cargo bike<\/td>\n<td>\u20ac5.000<\/td>\n<\/tr>\n<tr>\n<td>MIA deduction 36% (code D3119)<\/td>\n<td>\u20ac1.800<\/td>\n<\/tr>\n<tr>\n<td>Net benefit at the 37.48% rate<\/td>\n<td>\u00b1 \u20ac675<\/td>\n<\/tr>\n<tr>\n<td>Reporting Deadline with RVO<\/td>\n<td>Within 3 months<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Please note: The MIA deduction reduces your taxable profit; it is not a direct subsidy paid into your account. Your actual benefit depends on your personal tax rate and your total profit for that year.<\/p>\n<p>\u201cBusiness owners are often put off by the code number, but in practice, it\u2019s just one extra line on your tax return,\u201d says an account manager at STOER Bikes. \u201cThe biggest risk isn\u2019t the calculation\u2014it\u2019s forgetting the reporting deadline.\u201d<\/p>\n<h3>Can MIA be combined with KIA and the VAT deduction?<\/h3>\n<p>Yes, you can often combine the MIA with the Small-Scale Investment Deduction (KIA) and, if you are subject to VAT, claim a VAT refund on the business portion. The KIA is a separate deduction that applies starting at a minimum annual investment amount (Dutch Tax and Customs Administration, 2025).<\/p>\n<p>Exactly how this stacking works varies depending on the situation and the legal form of the business. Work this out with your accountant or advisor and use the current thresholds at <a href=\"https:\/\/www.belastingdienst.nl\" rel=\"nofollow\">belastingdienst.nl<\/a>. You can read more about the broader tax route in our article on the <a href=\"\/en\/electric-cargo-bike-as-a-company-car-vat-and-depreciation\/\">electric cargo bike as a company vehicle<\/a>.<\/p>\n<h2>What changes took place in 2026 regarding cargo bikes and tax deductions?<\/h2>\n<p>Looking ahead to 2026, it is important to consider the Vamil scheme separately. While the MIA involves an additional deduction, the Vamil involves accelerated depreciation. The announced policy is that the Vamil will be restricted for standard electric cargo bikes and will primarily remain in place for models equipped with, for example, solar panels.<\/p>\n<p>Treat this as a proposed policy, not as an established right. RVO will publish the final 2026 Environmental List with the exact codes and conditions; be sure to check it before you buy or lease.<\/p>\n<p>The MIA rate itself can also fluctuate from year to year. So, if you\u2019re making a purchase in early 2026, don\u2019t blindly assume the 36% rate from 2025; instead, check the current rate on the new list.<\/p>\n<h2>Buying with MIA or leasing: which should you choose?<\/h2>\n<p>The MIA is a benefit associated with purchasing: you make the investment yourself and record the asset on the balance sheet. With an operating lease, you do not make the investment yourself, and the tax treatment is different, with a monthly payment that you report as an expense.<\/p>\n<p>Which option is better depends on your cash flow, your profits, and whether you want to handle depreciation yourself. This brief comparison will help you get started:<\/p>\n<table>\n<thead>\n<tr>\n<th>Aspect<\/th>\n<th>Shopping with MIA<\/th>\n<th>Operational lease<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Investment<\/td>\n<td>Self-funding<\/td>\n<td>Fixed monthly amount<\/td>\n<\/tr>\n<tr>\n<td>Utilizing MIA\/KIA<\/td>\n<td>Yes, through a tax return<\/td>\n<td>No, it's with the leasing company<\/td>\n<\/tr>\n<tr>\n<td>On the balance sheet<\/td>\n<td>Yes<\/td>\n<td>No<\/td>\n<\/tr>\n<tr>\n<td>Maintenance<\/td>\n<td>Take care of it yourself<\/td>\n<td>Often included<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Are you unsure which route to choose? Then take your time to compare the <a href=\"\/en\/leasing-an-e-bike-vs-buying-one-what-are-the-pros-and-cons\/\">Pros and Cons of Leasing vs. Buying<\/a>. If you want to see the monthly amount right away, you can <a href=\"\/en\/lease-request\/\">Apply for an operational lease<\/a> for the CargoX.<\/p>\n<p>The CargoX was developed and manufactured in the Netherlands, is CE-certified, and\u2014with a 100 kg payload, 92 Nm of torque, and a range of up to 80 km\u2014offers a serious transportation solution for business use as well. This makes the bike suitable for delivery and installation tasks as well as family transportation.<\/p>\n<h2>Frequently Asked Questions About MIA D3119 and the Cargo Bike<\/h2>\n<h3>What MIA percentage will apply to an electric cargo bike in 2026?<\/h3>\n<p>For the electric cargo bike category, the MIA in 2025 was 36% (RVO, 2025). RVO will set the percentage for 2026 in the new Environmental List. Check the exact percentage and code on rvo.nl just before you make the investment, as these may change annually.<\/p>\n<h3>How much of a tax benefit does MIA D3119 provide for a cargo bike?<\/h3>\n<p>With an investment of \u20ac5,000 and a 36% MIA, you can deduct an additional \u20ac1,800 from your profit. At a tax rate of 37.48%, your net benefit is approximately \u20ac675. The exact amount depends on your personal tax rate, your total profit, and whether you combine the MIA with the KIA and the VAT deduction.<\/p>\n<h3>How do I register a cargo bike for the MIA?<\/h3>\n<p>You must report the investment via RVO\u2019s eLoket within three months of entering into the investment commitment (RVO, 2025). Use the correct asset code from the current Environmental List and keep the invoice. Reporting late means you lose your right to a deduction.<\/p>\n<h3>Can I also get MIA if I lease the cargo bike?<\/h3>\n<p>With an operating lease, you don\u2019t make the investment yourself, so you don\u2019t directly benefit from the MIA; that benefit goes to the leasing company. If you want to benefit from the MIA yourself, the usual approach is to purchase the asset and record it on your balance sheet. Discuss this with your advisor.<\/p>\n<h3>Is the MIA the same as the VAMIL?<\/h3>\n<p>No. The MIA is an additional deduction from your profits, while the Vamil is a tax-free depreciation scheme. It has been announced that, starting in 2026, the Vamil for standard electric cargo bikes will be limited. Check the final terms and conditions at rvo.nl before assuming you qualify for both schemes.<\/p>\n<p>Would you like to know exactly what the MIA offers for your situation on a CargoX? <a href=\"\/en\/contact\/\">Get in touch<\/a> for a business invoice, or <a href=\"\/en\/lease-request\/\">Submit a lease application right away<\/a> . Always verify the tax amounts with your own accountant and the current Environmental List.<\/p>","protected":false},"excerpt":{"rendered":"<p>Met MIA-code D3119 mag je als ondernemer in 2026 een groot deel van de aanschafwaarde van een elektrische bakfiets extra van je fiscale winst aftrekken. Het Milieu-investeringsaftrek-percentage voor deze categorie stond op 36% (RVO Milieulijst, 2025). Bij een investering van \u20ac5.000 levert dat een extra aftrek van \u20ac1.800 op, bovenop je normale afschrijving. Wil je [&hellip;]<\/p>\n","protected":false},"author":15,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11194","post","type-post","status-publish","format-standard","hentry","category-algemeen"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.3 (Yoast SEO v28.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>MIA elektrische bakfiets 2026: hoeveel voordeel krijg je?<\/title>\n<meta name=\"description\" content=\"MIA elektrische bakfiets in 2026: bekijk de voorwaarden, code D3119 en bereken hoeveel fiscaal voordeel jouw zakelijke bakfiets oplevert.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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