Our practical sheets

Our practical sheets

The sustainable development tax credit: general case

Tax credits


Owners, tenants, and free occupants can benefit from an income tax credit for expenses incurred to improve the environmental quality of their homes.
As of January 1, 2014, lessors can no longer benefit from this tax advantage.

Buildings concerned

The property must be located in France.
It must be used as a principal residence, i.e. the place where the individual usually and effectively resides.
The tax authorities accept that the property must be used as a principal residence within 6 months of the date of payment of the invoice for the work or the completion of the property.

Expenses covered

This tax credit applies to expenses paid from January 1, 2005 to December 31, 2015.
For expenses incurred as of 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 CGI lists the equipment, materials and appliances eligible for this tax credit.
As of January 1, 2014, the following are no longer eligible for the tax credit: photovoltaic panels and rainwater recovery and treatment equipment. Still eligible are condensing boilers, double-glazed windows, insulating shutters (under certain conditions), roof insulation, stoves, heat pumps, etc.