Tax Credits for Home Owners in France
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Country / region |
France |
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Name of programme |
Crédit d’impôt pour la Transition énergétique (CITE) (meaning Tax credit for the energy transition) |
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Type of incentive |
Tax credit |
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Eligible technologies |
Solar thermal systems providing hot water and/or heating, as well as heat pumps and wood boilers. The tax credit also subsidizes energy efficiency measures, like thermal insulation, double-glazing, etc. |
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Applicable sectors |
Residential sector, eligible for building owners as well as house and flat tenants |
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Regulation of tax credit |
Applicants can deduct 30 % of the investment costs of a solar thermal system, excluding installation costs, with their next tax return (other public fundings have to be deducted from the total investment). People who do not pay taxes receive a subsidy equal to the amount of the tax credit. |
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Maximum amount |
Once during a period of five years; the amount that can actually be deducted ranges from a maximum of EUR 8,000 for a single person and a maximum of EUR 16,000 for a married couple (+EUR 400 per dependant). The tax credit is calculated on the basis of an investment limit of :
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Requirements for system / installation |
Installation requires the CSTbat collector certificate or Solar Keymark and companies must both sell and install a system (self construction is not an option). The system must have a minimum energy efficiency : EU Energy label with A grade for the system, collectors with a minimum productivity and hot water tank with reduced heat losses. The installer must have an RGE qualification (RGE=Reconnu Garant de l’Environnement). |
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Finance provider |
The tax credit application has to be sent to the fiscal authorities, along with the invoice of the installer or supplier of the solar thermal system |
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Effective date |
1st January 2005 |
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Expiration date |
31st of December 2016 |
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Website |
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Last review of this tabloid |
March 2016 |
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Contact |
Enerplan |
