Income Tax - Installation of Electric Vehicle Chargers (Tax Credit)

Verified 01 January 2024 - Legal and Administrative Information Directorate (Prime Minister)

Settling an electric vehicle charging station in your primary or secondary residence? You can get a tax credit if you meet certain conditions. We'll tell you what you need to know.

The rules differ depending on whether the installation is carried out in 2023 or 2024.

In 2023

Beneficiaries

Single person

The tax credit is limited to a charging system for the same housing.

You must be domiciled for tax purposes in France.

You can take advantage of the tax credit if you are proprietor or tenant or free occupant.

Married or former couple subject to common taxation

The tax credit is limited to 2 charging systems for the same housing.

Warning  

you must be subject to common taxation.

You must be domiciled for tax purposes in France.

You can take advantage of the tax credit if you are proprietor or tenant or free occupant.

Housing concerned

The housing in which you settle the charging system may be your home principal or your residence secondary.

The tax credit is limited to one secondary residence per taxpayer (tax shelter).

Warning  

The secondary residence must not be used for rental, even if it is seasonal.

Work involved

The tax credit relates to expenses for acquisition and installation charging system for an electric vehicle.

The work must be carried out by the company supplying the equipment (or by its subcontractor).

The invoice must contain the following information:

  • Place where the work is carried out
  • Nature and technical characteristics of charging systems
  • Amount

The work must be invoiced before 31 december 2025 included.

You receive a tax credit equal to 75% the amount of expenditure.

The benefit is limited to €300 per charging system.

In order to receive the tax credit, you must include the amount of your expenses on your tax return.

You must report the amount of expenses paid in 2023 in 2024.

Keep your credentials of expenses, because the tax authority can ask you for them (company invoice).

If the amount of the tax credit exceeds the amount of tax owing, the excess will be returned.

Warning  

the tax credit is for the expenses you actually paid. If they are refunded to you within 5 years, you will have to return the tax credit. Except where reimbursement is made as a result of an accident occurring after the payment of expenses.

In 2024

Beneficiaries

Single person

The tax credit is limited to a charging system for the same housing.

You must be domiciled for tax purposes in France.

You can take advantage of the tax credit if you are proprietor or tenant or free occupant.

Torque

The tax credit is limited to 2 charging systems for the same housing.

Warning  

you must be subject to common taxation.

You must be domiciled for tax purposes in France.

You can take advantage of the tax credit if you are proprietor or tenant or free occupant.

Housing concerned

The housing in which you settle the charging system may be your home principal or your residence secondary.

the tax credit is limited to one secondary residence per taxpayer (tax shelter).

Warning  

The secondary residence must not be used for rental, even if it is seasonal.

Work involved

The tax credit is for expenses incurred in acquiring and installing a charging system for electric vehicles.

The charging system must be controllable. This means that it must be equipped with the ability to modulate the power demand or to program the charging of the electric vehicle.

The work must be carried out by the company supplying the equipment (or by its subcontractor).

The invoice must contain the following information:

  • Place where the work is carried out
  • Nature and technical characteristics of controllable charging systems
  • Amount

Expenses must be paid as of 1er January 2024.

The work must be invoiced before 31 december 2025 included.

Please note

If you provide proof of acceptance of a quotation and payment of a deposit between 1er january and december 31, 2023, followed by expenses paid in 2024, you can claim the tax credit for a non-controllable charging terminal. The benefit will be limited to €300.

You receive a tax credit equal to 75% the amount of expenditure.

The benefit is limited to €500 per controllable load system.

To qualify for the tax credit, you will have to show the amount of your expenses on your tax return.

You will declare in 2025 the amount of expenses paid in 2024.

Keep your expense documents, because the tax authority can ask you for them (company invoice).

If the amount of the tax credit exceeds the amount of tax owing, the excess will be returned to you.

Warning  

the tax credit is for the expenses you actually paid. If they are refunded to you within 5 years, you will have to return the tax credit. Except where reimbursement is made as a result of an accident occurring after the payment of expenses.

Income tax: 2024 income tax return for 2023

Published on 1 January 2024

This page is up to date for the 2023 tax return.

However, the forms, online services and information documents are not yet available for the 2024 campaign. They will be made available online as soon as they become available.

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