Tax credit for adapting a vehicle to motor disability (2027-2029)
The amendment creates a section 1 ter in Article 200 quater A of the General Tax Code: a 25% tax credit on the purchase and installation of new equipment adapting a vehicle for driving or transporting a person with a motor disability (incapacity rate of at least 50%, need certified by a doctor), paid between 1 January 2027 and 31 December 2029, capped at €10,000 of expenses per household over five consecutive years. The vehicle price, maintenance and financing are excluded; aid received is deducted. A ministerial order sets the list of equipment. The credit applies only to amounts deducted from tax due and cannot be refunded.
Measure originators
No official estimate found for this measure.
Measure impact
Taxpaying households fitting a vehicle for a person with a motor disability (access, transfer, wheelchair securing, adapted controls) would recover 25% of the cost, i.e. at most €2,500 over five years. Adopted against the opinion of the finance committee and the Government.
Official references
Sources
Stated positions
Public statements by members of Parliament on this measure · 2 statements
« Il vise à réduire le reste à charge lié à l’adaptation d’un véhicule au handicap moteur. »
Translation: It aims to reduce the out-of-pocket cost of adapting a vehicle for a motor disability.
15 October 2026Parliamentary debate · assemblee-nationale.fr« Je soutiens cet amendement. Dans la grande couronne des métropoles, par exemple, où les transports du quotidien sont parfois insuffisants voire défaillants, il n’est absolument pas anecdotique de disposer d’un véhicule adapté. »
Translation: I support this amendment. In the outer suburbs of big cities, for example, where everyday transport is sometimes insufficient or failing, having an adapted vehicle is by no means trivial.
15 October 2026Parliamentary debate · assemblee-nationale.fr
These statements are quoted verbatim with their source and date. They are separate from votes: only votes count in the analysis of political orientations. A position may have changed since.
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Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne