Tax credit for installing an EV charging point raised to €500 and limited to smart chargers
The 2024 Finance Act raises from €300 to €500 per charging system the ceiling of the income tax credit for buying and installing an electric vehicle charging system (Article 200 quater C of the General Tax Code) and limits it to smart (controllable) charging systems. It applies to expenses paid from 1 January 2024; the previous rules remain available, on request, for 2024 payments with a quote accepted and deposit paid in 2023.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
The Senate report estimates that the 67% higher ceiling could reduce revenue by about €15m more, for a credit estimated at €22m in 2024 for some 24,000 households. The credit ended for expenses paid after 31 December 2025.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
National Assembly has the final say
Si échec CMP
Debate and vote
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