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Income Tax - Energy Transition Tax Credit (ISCED) 

Verified 07 avril 2022 - Legal and Administrative Information Directorate (Prime Minister)

If you before 1to January 2021 You can benefit from an Eco-Transition Tax Credit (ETC) for insulation work on your primary home or expenses to reduce energy consumption.

It is granted under resource conditions.

  Warning : this device shall be deleted for expenditure made since 1to January 2021 and replaced by MaPrimeRénov energy transition premium.

You can take advantage of it if you meet the following 2 conditions:

  • Housing is your main dwelling
  • You meet resource requirements

  Please note : the CITE shall be allocated without any resource condition for the installation of a charging station for an electric vehicle.

Your 2019 earnings must be senior a value that depends on the number of people in the household.

2019 minimum reference tax income (RFR) to benefit from the CITE (for expenses incurred in 2020)

Household component

Ile-de-France

Other

1

€25,068

€19,074

2

€36,792

€27,896

3

€44,188

€33,547

4

€51,597

€39,192

5

€59,026

€44,860

Per additional person

+ €7,422

+ €5,651

  FYI : if your income is less than these values, you can benefit from MaPrimeRénov energy transition premium paid by Anah.

In addition, your 2019 earnings must not exceed a ceiling, which depends on your family quotient.

Reference Tax Income (RFR) 2019 maximum to benefit from the CITE for expenses incurred in 2020

Family quotient shares

Max RFR

1

€27,706

1re half part

+ €8,209

2e half part

+ €8,209

Additional half share from 3e

+ €6,157

Example :

A couple with a child living in a Parisian area make up a 3-person home.

The RFR of the torque to benefit from CITE must be at least €44,188.

However, the RFR of this torque shall not exceed €50,281.

This corresponds to the situation of 2,5 shares of quotient, namely: €27,706 + €8,209 + €8,209 + €6,157.

Attention: this example concerns a couple that is not in a share increase family quotient.

  Please note : if your income exceeds the maximum ceiling, you can benefit from CITE for your expenses for insulation of walls and roof.

The Energy Transition Tax Credit (ETITC) applies to expenditures on insulation of housing or equipment that reduce energy consumption.

Housing must be your main dwelling and have been completed for more than 2 years (at the start of the work).

Work Date

The tax credit applies to expenditure paid in 2021 at the latest.

You have to justify accepting a quote and paying a deposit in 2019 or 2020.

Work

The work must be done by a company that carries out all the work or subcontracts part of it to another company. For most work, the company must be RGE certified.

Consult the list of works drawn up by Ademe for details of the works concerned.

Work involved (non-exhaustive list):

  • Replacing single-glazed windows with double-glazed windows
  • Equipment for heating or hot water production using wood, solar or other biomass
  • Non-air heat pumps
  • Closed fireplaces and interior fireplace inserts
  • Energy performance diagnosis, when not required (1 per unit per 5-year period)
  • Thermal insulation materials (excluding windows or doors)
  • Deposition of a fuel tank
  • Installing a dual-flow VMC
  • Electric vehicle charging system

The tax credit is based on the work performed (lump sum amounts, including installation) and cannot exceed 75% of the value paid by the owner.

However, the tax credit is capped at:

  • €2,400 for a single person
  • €4,800 for a couple subject to joint taxation

And the ceiling is increased by €120 per dependant (€60 per child in alternate residence).

This limit is calculated over a period of 5 years of the 1to January 2016 to December 31, 2020.

Keep your receipts, as the tax authority can claim them (invoice from the company that supplied the materials/equipment and carried out the work).

If the tax credit exceeds the amount of tax you must pay, the excess is returned to you.

The 2022 2021 income tax return commenced on April 7, 2022.

The deadline varies depending on whether you file your return on paper or online.

Online Declaration

Deadline to file your tax return online

Department

Reporting deadline

1 to 19

Tuesday 24 May 2022 at 23:59

20 to 54 (including 2A and 2B)

Tuesday 31 May 2022 at 23:59

55 to 974/976

Wednesday 8 June 2022 at 11.59pm

Non-residents

Tuesday 24 May 2022 at 23:59

2022 Online 2021 Income Statement

Ministry of Finance

Paper Declaration

The tax return must be filed before Thursday 19 May 2022 at 23:59, including for foreigner residents.

  FYI : CITE is cumulative with zero-interest eco-lending.