Bonus depreciation 2026: eligible investments

Quick answer. In 2026, the bonus depreciation scheme still active applies to clean-energy heavy goods vehicles and light commercials (Article 39 decies A of the French tax code). The exceptional deduction reaches 20% of the pre-tax price for a gross vehicle weight of 2.6 to 3.5 tonnes, 60% from 3.5 to 16 tonnes and 40% above 16 tonnes, for acquisitions until 31 December 2030.

You are planning to renew your fleet, buy a van or a CNG-powered truck, and you have heard about "bonus depreciation" without knowing whether it still exists or what it is worth. The question is fair: most schemes created in recent years (robotics, industrial equipment, SME digital transformation) have lapsed. In 2026, the reference scheme is the one for clean-energy heavy vehicles. We offer you a clear marker on what remains, who can benefit, at what rate, and how to apply it without error.

This article is informational and does not replace a review of your situation: the eligibility of a specific vehicle, its powertrain and the acquisition date must be checked with the documents in hand.

The French term "suramortissement" refers to an exceptional deduction, that is, an additional tax expense on top of ordinary book depreciation. The mechanism is extra-accounting: it does not go through a depreciation entry, but through a deduction line on form 2058-A of your tax return.

In practice, you depreciate the asset normally in your accounts, and you also deduct, for tax purposes only, a percentage of its original value. This deduction is spread on a straight-line basis over the asset's normal useful life. On a vehicle depreciated over five years, the bonus depreciation is therefore spread across five financial years.

Three consequences matter:

• The deduction does not change the depreciable base or the net book value of the asset. Your book depreciation remains calculated on the actual acquisition price.
• It does not affect the calculation of future capital gains. If you resell the vehicle, the gain is determined on the net book value, with no add-back of the deduction already taken.
• In the event of disposal before the end of the useful life, the deduction is limited pro rata to the holding period. You keep only the portion matching the months during which the asset was in the business.

Our reading. Bonus depreciation is not a tax credit and does not generate a refund. It is a deduction that reduces taxable income. Its effect therefore depends directly on your tax rate: at the standard corporate income tax rate, the real saving amounts to roughly a quarter of the deduction. On a loss-making year, the benefit is carried forward, not lost, but deferred in time.

The only broadly applicable bonus depreciation still in force in 2026 concerns heavy goods vehicles and light commercials running on a clean energy source. It is set out in Article 39 decies A of the French tax code and applies to acquisitions made until 31 December 2030.

Eligible energies#

The vehicle must use, as its powertrain energy, one of the following sources:

• natural gas for vehicles (CNG);
• biomethane fuel;
• ED95 fuel;
• electric power;
• hydrogen;
• type 1A dual fuel;
• B100 fuel, where the powertrain uses it exclusively.

A conventional diesel or petrol powertrain gives no entitlement. It is the nature of the energy used that determines eligibility, irrespective of the use or sector of activity.

Rates by weight class#

The deduction rate depends on the vehicle's gross vehicle weight rating (GVWR). The heavier the truck, the higher the rate, within the upper band.

The calculation base is the vehicle's pre-tax acquisition value. For a retrofit operation, that is, the conversion of an existing vehicle to an electric or hydrogen powertrain, the base is the cost of the conversion excluding financial charges.

Who can benefit#

The scheme is open to businesses falling under industrial and commercial profits (BIC), agricultural profits (BA) or corporate income tax, and taxed under an actual-profit regime. Businesses on the micro regime, which do not deduct their actual expenses, are excluded by construction.

2026 watch point. The 2026 Finance Act considered, through a draft Article 13, narrowing this bonus depreciation to zero-emission vehicles only. That measure was not adopted. The scheme is therefore maintained as is for 2026, with its energy scope and rates unchanged. We are nonetheless monitoring this closely, as a narrowing could resurface in a future finance act.

Take a road haulage company subject to corporate income tax, which acquires in 2026 a 19-tonne CNG truck for a pre-tax value of 120,000 euros, depreciated over eight years.

The GVWR exceeds 16 tonnes: the applicable rate is 40%. The total exceptional deduction therefore amounts to 48,000 euros, spread on a straight-line basis over the useful life.

This example is simplified and given for illustration. The truck's book depreciation remains calculated on 120,000 euros: the bonus depreciation comes on top, on the tax return only, without affecting the accounts. If the company resells the vehicle after four years, it keeps only the portion of the deduction matching those four years.

Across successive finance acts, several targeted bonus depreciation schemes coexisted: industrial equipment, robotics and additive manufacturing, software and equipment for SME digital transformation. Most of these schemes have lapsed and can no longer be used for 2026 investments. We invite you to be cautious if older documentation still mentions them.

A neighbouring scheme remains for ships using decarbonised propulsion or liquefied natural gas, at Article 39 decies C of the French tax code. Its scope is specific to the maritime sector and its terms follow their own conditions. We do not quote a rate here for that scheme, which deserves a dedicated analysis if your activity is concerned.

The underrated risk. The most frequent error we encounter is not a wrong rate, but a confusion between lapsed and active schemes. Applying a disappeared industrial bonus depreciation exposes you to an add-back in the event of an audit. Before retaining a deduction, always check that the text is still in force at the acquisition date.

The deduction is not automatic: it requires rigorous tracking and traceable supporting documents. Here is the procedure.

1. Check the vehicle's eligibility: powertrain among the listed energies, GVWR, and acquisition date before 31 December 2030.
2. Determine the base: pre-tax acquisition value, or the cost of the conversion excluding financial charges in case of retrofit.
3. Apply the rate matching the GVWR band (20, 60 or 40%) to obtain the total deduction.
4. Spread it on a straight-line basis over the asset's normal useful life.
5. Report the annual portion on the deduction line of form 2058-A of the tax return, for each financial year.
6. Keep the supporting documents: invoice, registration certificate stating the energy, and the spread calculation, in case the tax authority requests them.

Checklist before retaining the deduction:

• the powertrain does appear in the list of eligible clean energies;
• the GVWR is documented and matches the correct band;
• the business is taxed under an actual-profit regime (not the micro regime);
• the spread period matches the book depreciation period;
• any disposal during the period has been prorated.

Within our firm, registered with the French Institute of Chartered Accountants (Ordre des experts-comptables), we factor bonus depreciation into the preparation of the tax return and into our investment trade-offs, in line with your fleet project and your tax position. We cross-check the vehicle's eligibility, the acquisition timing and the real effect on your result before any decision. For groups, the trade-off is coordinated with the strategy of the holding company and, for growing structures, with the steering of the outsourced finance department.

This deduction is assessed alongside the other tax parameters of the year, notably the applicable corporate income tax rate and the tax return deadlines. It also fits into the overview of measures applicable from 1 January 2026 and, for innovative companies, can combine with the regimes linked to the 2026 JEI reform. For Paris-based business owners, our chartered accountancy team in Paris 8 tracks these schemes across successive finance acts.