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Green industry investment tax credit (C3IV)

Tax credit for companies making strategic industrial investments in green sectors: batteries, solar panels, wind turbines, heat pumps, renewable energy and recycled materials.

Measure originators

InitiatorGVT
Bruno Le Maire
Gouvernement
General rapporteurEPR
Jean-René Cazeneuve
Ensemble pour la République
General rapporteurLR
Jean-François Husson
Les Républicains
Impact on public finances
Costs 500 m €/yr2024 estimate · State
Source of the estimate: Assemblée nationale - Avis sur le PLF 2024 (n° 1719, tome I), article créant le C3IV (Official figure)

A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.

Effective date
1 January 2024

Measure impact

C3IV extended to 31 December 2028 (originally due to end in 2025). Enacted on 19 February 2026 as part of the 2026 budget bill (PLF 2026). Since 27 May 2026 (Article 39 of the Loi de finances pour 2026 (2026 budget act)), the base rate has fallen from 20% to 15% (20% or 35% in regional-aid zones) and the scheme has been extended to 31 December 2028.

Sources

BOFIP - Crédit d'impôt industrie verte (C3IV)Official
11 March 2024
Décret n° 2026-763 du 9 août 2026Official
11 August 2026

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
7 / 7 steps
Completed
19 February 2026

President of the Republic signature

Promulgation

Publication au Journal officiel

Extension du crédit d'impôt industrie verte de 3 ans supplémentaires
Source
Completed
14 March 2024

Publication in Official Journal

Publication
Décret relatif aux modalités d'application du crédit d'impôt
Source
Completed
1 January 2024

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Green industry tax credit effective January 1, 2024
Source
Completed
30 December 2023

President of the Republic signature

Promulgation

Publication au Journal officiel

Actors
Parlement
Promulgation of LFI 2024 with green industry tax credit
Source
Completed
29 December 2023

President of the Republic signature

Promulgation

Publication au Journal officiel

Publication au JO du 30 décembre 2023
Source
Completed
21 December 2023

Debate and vote

Parliamentary process

Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)

357 voix pour, 116 contre, 9 abstentions, 73 absents
Source
Completed
12 December 2023

Debate and vote

Parliamentary process
191 voix pour, 103 contre, 8 abstentions, 43 absents
Source