An incentive for individuals who invest in equipment allowing for energy conservation

Tax credit in favour of sustainable development

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The tax credit in favour of sustainable development

Category: Practical guidelines
Chapter: Tax deductions

Whether you own or rent, you can take advantage of the tax credit in favour of sustainable development. It concerns certain installations made in your primary residence before 1st January 2005 and 31 December 2009.

Expenditures concerned

The tax credit in favour of sustainable development concerns expenditures for the purchase of :

low-temperature boilers and individual or collective condensing boilers

heat insulation materials

regulating devices for local or group heating

energy generating quipment that uses a renewable source of energy or heat pumps

Conditions

It applies to the price, all taxes included, of equipment and materials, not including labour, as long as the installation is performed by a company. If you purchase equipment directly and a company installs it, or if you do the work yourself, you will not be eligible for the tax credit. The invoice serves as proof and must
accompany your income tax return.
If you benefit any other government assistance (Ademe, territorial authorities, etc.), you must delete it from the amount of expenditures before applying the percentage.

Expenditure limit

For a same taxpayer and a same residence, the total amount of expenditures that open access to the tax credit must not exceed :

€ 8 000 for a single person

€ 16 000 for a couple

An additional € 400 per dependent

Equipment and materials

Amount of the tax credit

In the primary residence, new or old. Solar, wood, or other biomass powered heating and boilers

Boiler with an efficiency rate exceeding or equal to 70%

Solar, wind, hydraulic or other biomass power generating systems, etc.

Heat pump

The source of energy of which is water, air, or the ground, with a COP>3.3

Low-temperature boiler

Individual or collective

For heating or domestic hot water production

15% for expenditures made between 1st January 2005 and 31st December 2009

Condensing boiler

Individual or collective, for heating or domestic hot water production

25% for installations made in primary residences, the latter of which were completed more than 2 years ago

40% for installations made before the end of the 2nd year following the purchase of a residence built before 1st January 1977

Insulating materials

According to their thermal resistance R for ground floors, walls, roofs, insulating shutters, heat protection, or their surface film conductance Ug or Uw for glazed surfaces.