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

Verified 01 January 2025 - Directorate for Legal and Administrative Information (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 2024 or 2025.

In 2024

Beneficiaries

The advantage you can enjoy depends on your situation:

Single person

The tax credit is limited to 1 charging system for the same housing.

You can therefore benefit from this advantage for 2 charging systems, 1 in your main residence and 1 in your secondary residence.

You must be domiciled for tax purposes in France.

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

Married or former couple

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

You can therefore benefit from this advantage for 4 charging systems, 2 in your main residence and 2 in your secondary residence.

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 occupying free of charge.

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, i.e. 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.

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

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

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

You have to report in 2025 the amount of expenses paid 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 2025

Beneficiaries

Single person

The tax credit is limited to 1 charging system for the same housing.

You can therefore benefit from this advantage for 2 charging systems, 1 in your main residence and 1 in your secondary residence.

You must be domiciled for tax purposes in France.

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

Married or former couple

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

You can therefore benefit from this advantage for 4 charging systems, 2 in your main residence and 2 in your secondary residence.

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 occupying free of charge.

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, i.e. 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 2025.

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 €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 2026 the amount of expenses paid in 2025.

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.

Who can help me?

Find who can answer your questions in your region

  • For general information

    Tax Information Service

    By telephone:

    0809 401 401

    Monday to Friday from 8:30 am to 7 pm, excluding public holidays.

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  • To contact the local service managing your folder

    Department in charge of taxes (treasury, tax department...)