Taxation06 January 2026

Charging Station Tax Credit 2026: The Complete Guide

Everything you need to know about the tax credit for the installation of an electric charging station in 2026. Ceiling of €500, conditions and controllable terminals.

Samuel HAYOT
4 min read

Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.

Charging Station Tax Credit 2026: The Complete Guide

Updated March 2026 - The transition to electric mobility is accelerating. To support households and businesses, the State has perpetuated and strengthened support systems for the installation of charging systems. The tax credit for charging stations, initially scheduled to expire at the end of 2023, has been extended and adapted to the flexibility challenges of the electricity network.

The 2026 Device: €500 per Terminal

Since the Finance Act for 2024, the amount of the tax credit has been increased to encourage the installation of more efficient terminals.

1. What is the amount?

In 2026, the tax credit is equal to 75% of the expenses incurred (purchase and installation), within the limit of €500 per charging system.

  • For a couple subject to joint taxation, the ceiling is €1,000 (two limits).
  • This amount is fixed, regardless of the household's income level.

2. The Major Condition: The Controllable Terminal

Please note, to benefit from the aid in 2026, the terminal must be controllable. This means that it must be able to modulate the charging power or schedule charging during off-peak hours to relieve the electricity network during peak consumption.

Who can benefit from it?

The scope of application is broad and not limited to owners.

  • Beneficiaries: Owners, tenants or occupants free of charge.
  • Type of accommodation: Primary residence or secondary residence (only one secondary residence per taxpayer).
  • New or old accommodation: All accommodation is eligible, regardless of seniority.

Technical and Administrative Conditions

Using a Qualified IRVE professional

It is a sine qua non condition. The installation must be carried out by a company with IRVE (Electric Vehicle Charging Infrastructure) qualification. If you install the terminal yourself, you lose the benefit of the tax credit.

Mandatory information on the invoice

For the tax administration to validate your request, the professional's invoice must mention:

  • The location of the installation.
  • The technical characteristics of the terminal (in particular its controllable nature).
  • The respective share of equipment and labor.

How to declare in 2026?

The tax credit is deducted from the income tax due for the year in which the expenses were paid.

  • If the amount of the tax credit exceeds that of your tax, the excess is refunded to you by bank transfer during the summer.
  • Keep your invoices for at least 3 years in the event of an audit.

Hayot Expertise Advice: In co-ownership, the tax credit can be combined with the Prime Advenir, which can cover up to 50% of the cost of a collective or individual installation. Combining the two often makes it possible to reduce the remaining liability by more than 80%.

Other Aid: VAT Reduced to 5.5%

In addition to the tax credit, the installation of a charging station in a home completed more than 2 years ago benefits from the VAT rate reduced to 5.5% (instead of 20%). This rate applies to both equipment and labor.

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Conclusion: A profitable and sustainable investment

With a tax credit of €500 and VAT at 5.5%, the net cost of installing a controllable terminal in 2026 has become very accessible. It is an asset not only for your daily comfort but also for the enhancement of your real estate assets (green value).

📞 Need advice on ecological investments and their tax impacts? We support individuals and SCIs in optimizing their tax credits.

(Official sources: Article 200 quater C of the General Tax Code (CGI), Finance Law for 2024, Implementing decrees on controllable terminals)

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Article written by Samuel HAYOT

Chartered Accountant, registered with the Institute of Chartered Accountants.

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