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

Verified 15 April 2026 - Public Service / (Prime Minister)

Did you make an install to an electric vehicle charging station in your main or secondary residence in 2025? You can benefit from a tax credit if you meet certain conditions. The tax credit is eliminated for expenses paid on or after 1er January 2026. We show you the information you need to know about your 2025 expenses to report in 2026.

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 second residence.

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 entered into a civil partnership 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 residence.

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 accommodation in which you install the charging system can be your home main or your residence secondary.

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

Warning  

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

Works 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 a capacity to modulate the power called or to program the recharging of the electric vehicle.

Works must be made by the company supplying the equipment (or by its subcontractor).

The invoice must contain the following information:

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

Expenses must be paid as of 1er January 2025.

Works must be invoiced and paid 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 must indicate the amount of your expenses on your tax return.

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

Keep your credentials expenses, because the tax administration 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.

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.

In 2026

You cannot benefit from the tax credit for your expenses paid in 2026.

Who can help me?

Find who can answer your questions in your region

  • For general information

    By phone:

    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 file

    Tax department (treasury, tax department...))