Country / region
Name of programme
Crédit d’impôt pour la Transition énergétique (CITE) (meaning Tax credit for the energy transition)
Type of incentive
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.
Residential sector, eligible for building owners as well as house and flat tenants
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.
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 :
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).
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
1st January 2005
31st of December 2016
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