Tax credit created for the purchase and installation of an electric vehicle charging point

Article 53 of the 2021 Finance Act creates an income tax credit (Article 200 quater C of the General Tax Code) for the purchase and installation of an electric vehicle charging system paid between 1 January 2021 and 31 December 2023. It is available to owners, tenants and rent-free occupants, for their main residence and at most one second home. The credit equals 75% of the expenses, capped at €300 per charging system, with one system per dwelling for a single person and two for a jointly taxed couple. The work must be invoiced by the company supplying and installing the equipment. These expenses were previously covered by the energy transition tax credit, abolished at the end of 2020.