The sustainable development tax credit

The Sustainable Development and Energy Savings Tax Credit was created as part of the 2005 Finance Act.
This measure aims to strengthen the incentive of the tax system in favour of the main dwelling’s equipment.
It is now focused on equipment using renewable energy and the most energy-efficient equipment.
It should enable the wide dissemination of sustainable energy equipment in order to contribute to the achievement of France’s energy savings and renewable energy targets with the aim of reducing our greenhouse gas emissions by a factor of 4 by 2050.
The finance laws for 2006 and 2009 have complemented some of the measures originally planned.

What are the expenses involved in this measure?

These are the expenses of acquiring certain equipment provided by the companies that carried out the work and which were the subject of an invoice, under the conditions specified in Article 200 quater of the general tax code.
This includes:

  • heating equipment (condensation boilers),
  • insulation materials,
  • heating control devices,
  • Equipment using renewable energy,
  • non-air/air heat pumps whose essential purpose is heat production,
  • equipment to connect to certain heat networks powered by renewable energy or cogeneration facilities.

For more information, visit the energy and sustainable development section of the government’s website: