Income Tax - Installation of Electric Vehicle Charging Stations (Tax Credit)

Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Income tax: 2026 income tax return for 2025

This page is up to date at 1er January 2026.

However, forms, online services and information materials are not yet available for the 2026 tax year of the 2025 tax return. They will be put online as soon as they are available.

In addition, the draft budget law for 2026 could not be promulgated before 1er January 2026.

The law n°2025-1316 of 26 december 2025 The Special Authorizes the Government to Collect Taxes, Without Modifying the Scales, Until the Adoption of a Budget Law for 2026.

If the Finance Law for 2026 changes the rules presented on this page, the content will be updated after the publication of the Finance Law in the Official Journal.

Do you settle an electric vehicle charging station in your main or secondary residence? You can benefit from a tax credit if you meet certain conditions. We tell you what you need to know about your 2025 expenses to report in 2026.

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 second home.

You must be tax domiciled in France.

You can benefit from the tax credit if you are owner or tenant, or occupants free of charge.

Married or Past 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 second home.

Warning  

You must be subject to joint taxation.

You must be tax domiciled in France.

You can benefit from the tax credit if you are owner or tenant, or occupants free of charge.

Accommodation concerned

The dwelling in which you settle the charging system can be your dwelling main or your residence secondary.

The tax credit is limited to one second home per taxpayer, i.e. tax home.

Warning  

The second home must not be used for rental, even seasonal.

Work concerned

The tax credit relates to expenses for the acquisition and installation of a charging system for electric vehicle.

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 recharging of the electric vehicle.

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

The invoice must include the following information:

  • Location of the work
  • Nature and technical characteristics of controllable charging systems
  • Amount.

Expenses must be paid as of 1er January 2025.

Work must be invoiced before 31 December 2025 included.

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

The benefit is limited to €500 by controllable charging system.

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

You must report in 2026 the amount of expenditure paid in 2025.

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

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

Warning  

The tax credit is for expenses that you have actually paid. If they are refunded to you within 5 years, you will have to return the tax credit. Unless the reimbursement is made as a result of a claim that occurred after the payment of expenses.

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