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The energy transition tax credit: general case

Tax credits


Owners, tenants, and free occupants can benefit from an income tax credit for expenditures made to improve the environmental quality of their homes.
Since 2014, lessors can no longer benefit from this tax advantage.

Buildings concerned

The building must be located in France.
It must be assigned to the principal residence, i.e. the place where the individual usually and effectively resides.
The tax administration admits that the assignment as a principal residence must be effective within 6 months from the date of payment of the invoice for the work or the completion of the housing.

Expenses concerned

This tax credit applies to expenses paid from January 1, 2005 to December 31, 2019.
For expenditures made after January 1, 2013, the tax credit is reserved for those made in housing completed more than two years ago.
Article 18 bis of Annex IV of the General Tax Code lists the equipment, materials and appliances that qualify for this tax credit.
The following remain eligible

  • - high energy performance boilers (with accepted estimate and payment of a deposit by December 31, 2018), and very high energy performance (retained within the limit of a ceiling set by order) other than those operating on oil, micro-cogeneration gas boilers with a maximum power output of 3 kilovolt-amperes per housing ;
  • - the removal of a tank;
  • - expenses for the acquisition of thermal insulation materials for glass walls, provided that these materials replace single-glazed walls (subject to a ceiling set by decree)