Owners of an electric car who have had a charging station installed in their home can benefit from a tax credit equal to 75% of the amount of expenses. This advantage concerns owners but also tenants and occupants free of charge.
In 2022, the State decided to give a little help to people who own an electric car. Since last year, people who own an electric car have benefited from a tax credit for the installation of a charging station in their home, equal to 75% of the amount of expenses (acquisition and installation), within the limit of 300 euros per device pos.
If you have benefited from bonuses or aid granted for carrying out work for the acquisition and installation of eligible equipment (advenir program, bonuses or subsidies paid by local authorities, etc.), you must deduct the amount of this aid, specifies the tax authorities in its annual income tax return brochure.
Conditions to respect
This measure concerns all installations carried out between January 1, 2021 and December 31, 2025. All taxpayers domiciled in France, whether they are owners, tenants or free hosts, can benefit from it. Likewise, this tax credit applies both to main residences than to secondary residences, located in the metropolitan departments and overseas departments. Please note, however: a secondary residence affected by rental, even seasonal, is excluded from this system.
The date taken into account for the tax credit is that of payment of the expense to the company which invoiced the work (for co-ownerships, it is the date of final payment of the work which is taken into account, and not that of the call(s) for funds). Thus, a taxpayer who has had an electric charging station installed in December 2023 but has paid the bill in January 2024 will only be able to declare the expenses giving rise to the tax credit in spring 2025, at the time of the 2024 income declaration.
Up to four installations
This advantage is limited a single charging system per person and per accommodation. A couple subject to joint taxation owning a secondary residence can thus benefit from it for the installation of four terminals. note that in the event of moving, a new tax credit may be granted for the new accommodation.
To benefit from it, taxpayers must declare the amount of expenses incurred during their income tax return, via form 2042 RICI, in the boxes 7ZQ / 7ZR for the main residence and huts 7ZS / 7ZT for the secondary residence.
If this device is more suitable for individual homes, people living in collective housing can also benefit from it. Each resident receives aid calculated on the share of expenses actually incurred.
2024 tax declaration: deadline, DGFiP transfer… Here is the official calendar