Abbreviated form of legal source(s)
Loi de finances 2021
Summary
This measure is a tax credit of 75% of the amount spent on the installation of an electric vehicle charging station, up to a limit of €300 per charging system.
This tax credit is aimed at reducing part of the cost of installing a charging station via the income tax return. The payment of the charging station tax credit takes place in the year following the installation, the invoice being proof of this.
Addressees
Owners, renters, or free-of-charge occupants. The benefit of the tax credit is limited, for the same property, to a single system of charges for a single, widowed or divorced person and to two systems for a couple subject to joint taxation.
Competent authority
Tax office ("Direction Générale des Finances Publiques")