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| Meta Title | Clean vehicle tax credits | Internal Revenue Service |
| Meta Description | Find out if your electric vehicle (EV) or fuel cell vehicle (FCV) qualifies for a tax credit based on type, purchase date and business or personal use. |
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| Boilerpipe Text | Update:
The New Clean Vehicle Credit, Previously-Owned Clean Vehicle Credit, and Qualified Commercial Clean Vehicle Credit are not available for
vehicles acquired
after Sept. 30, 2025.
The vehicle must be placed in service for you to claim the credit. If a vehicle is placed in service after Sept. 30, 2025, you must have acquired the vehicle on or before Sept. 30, 2025, to be eligible for the credit. You can demonstrate acquisition by entering into a binding written contract and making a payment on the vehicle on or before Sept. 30, 2025. A vehicle is placed in service when you take possession of the vehicle.
When you take possession of an eligible new clean vehicle or previously-owned clean vehicle the seller must give you information about your vehicle's qualifications. Sellers must also
register online
and report the same information to the IRS. If they don't, your vehicle won't be eligible for the credit.
This page covers changes under the
One, Big, Beautiful Bill
.
Buying a vehicle for business use
Details of the credit for new vehicles changed on Jan. 1, 2023.
Purchases in 2022 or earlier:
How the credit works
and
qualified makes and models
.
Purchases in 2023:
How the credit works and qualified vehicles
.
Buying a used vehicle
The Previously-Owned Clean Vehicle Credit applies only if the vehicle was
acquired
on or before Sept. 30, 2025. The Previously-Owned Clean Vehicle Credit is available for individuals only.
How the credit works
and
qualifying makes and models
Sellers, dealers and manufacturers
Register your dealership to enable credits for clean vehicle buyers
Seller or dealer requirements
Manufacturer requirements
Electric vehicle charging and the Alternative Fuel Vehicle Refueling Property Tax Credit
Installing an electric vehicle charger in your home can make charging an electric vehicle simpler, faster, and more convenient, while potentially increasing your home’s property value. This tax credit reduces the costs associated with such charging equipment and installation.
If you install qualified vehicle refueling and recharging property at your home, including electric vehicle charging equipment and place it in service before July 1, 2026, you may be eligible for the
Alternative Fuel Vehicle Refueling Property Tax Credit
.
Related
Treasury, IRS issue FAQs to address the accelerated termination of several energy provisions under OBBB
FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill
Frequently asked questions about the New, Previously Owned and Qualified Commercial Clean Vehicles Credit
About Form 8936, Clean Vehicle Credit
One Big Beautiful Bill Act of 2025 Provisions
Alternative Fuel Vehicle Refueling Property Credit
Refueling Infrastructure Tax Credit |
| Markdown | [Skip to main content](https://www.irs.gov/clean-vehicle-tax-credits#main-content)

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# Clean vehicle tax credits
- [English](https://www.irs.gov/clean-vehicle-tax-credits)
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### More In Credits & Deductions
- [Family, dependents and students](https://www.irs.gov/credits-deductions/family-dependents-and-students-credits "Family, dependents and students")
- [Clean energy and vehicle credits and deductions](https://www.irs.gov/credits-deductions/clean-vehicle-and-energy-credits "Clean energy and vehicle credits and deductions")
- [Clean vehicle credits](https://www.irs.gov/clean-vehicle-tax-credits "Clean vehicle credits")
- [New vehicles bought 2023 or after](https://www.irs.gov/credits-deductions/credits-for-new-clean-vehicles-purchased-in-2023-or-after "New vehicles bought 2023 or after")
- [New vehicles bought 2022 or before](https://www.irs.gov/credits-deductions/credits-for-new-electric-vehicles-purchased-in-2022-or-before "New vehicles bought 2022 or before")
- [Used vehicles](https://www.irs.gov/credits-deductions/used-clean-vehicle-credit "Used vehicles")
- [Commercial vehicles](https://www.irs.gov/credits-deductions/commercial-clean-vehicle-credit "Commercial vehicles")
- [Seller or dealer requirements](https://www.irs.gov/credits-deductions/clean-vehicle-credit-seller-or-dealer-requirements "Seller or dealer requirements")
- [Manufacturer requirements](https://www.irs.gov/credits-deductions/clean-vehicle-credit-qualified-manufacturer-requirements "Manufacturer requirements")
- [Home energy credits](https://www.irs.gov/credits-deductions/home-energy-tax-credits "Home energy credits")
- [Elective pay and transferability](https://www.irs.gov/credits-deductions/elective-pay-and-transferability "Elective pay and transferability")
- [Credit for builders of energy-efficient homes](https://www.irs.gov/credits-deductions/credit-for-builders-of-energy-efficient-homes "Credit for builders of energy-efficient homes")
- [Energy efficient commercial buildings deduction](https://www.irs.gov/credits-deductions/energy-efficient-commercial-buildings-deduction "Energy efficient commercial buildings deduction")
- [Advanced Energy Project Credit](https://www.irs.gov/credits-deductions/businesses/advanced-energy-project-credit "Advanced Energy Project Credit")
- [Alternative Fuel Vehicle Refueling Property Credit](https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit "Alternative Fuel Vehicle Refueling Property Credit")
- [Individuals credits and deductions](https://www.irs.gov/credits-and-deductions-for-individuals "Individuals credits and deductions")
- [Business credits and deductions](https://www.irs.gov/credits-deductions/businesses "Business credits and deductions")
**Update:** The New Clean Vehicle Credit, Previously-Owned Clean Vehicle Credit, and Qualified Commercial Clean Vehicle Credit are not available for [vehicles acquired](https://www.irs.gov/newsroom/faqs-for-modification-of-sections-25c-25d-25e-30c-30d-45l-45w-and-179d-under-public-law-119-21-139-stat-72-july-4-2025-commonly-known-as-the-one-big-beautiful-bill-obbb "FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB)") after Sept. 30, 2025.
The vehicle must be placed in service for you to claim the credit. If a vehicle is placed in service after Sept. 30, 2025, you must have acquired the vehicle on or before Sept. 30, 2025, to be eligible for the credit. You can demonstrate acquisition by entering into a binding written contract and making a payment on the vehicle on or before Sept. 30, 2025. A vehicle is placed in service when you take possession of the vehicle.
When you take possession of an eligible new clean vehicle or previously-owned clean vehicle the seller must give you information about your vehicle's qualifications. Sellers must also [register online](https://www.irs.gov/credits-deductions/register-your-dealership-to-enable-credits-for-clean-vehicle-buyers "Register your dealership to enable credits for clean vehicle buyers") and report the same information to the IRS. If they don't, your vehicle won't be eligible for the credit.
This page covers changes under the [One, Big, Beautiful Bill](https://www.irs.gov/newsroom/one-big-beautiful-bill-provisions "One, Big, Beautiful Bill provisions").
## Planning to buy a new vehicle
- A credit under section 30D (New Clean Vehicle Credit) is available only for vehicles [acquired](https://www.irs.gov/newsroom/faqs-for-modification-of-sections-25c-25d-25e-30c-30d-45l-45w-and-179d-under-public-law-119-21-139-stat-72-july-4-2025-commonly-known-as-the-one-big-beautiful-bill-obbb "FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB)") on or before Sept. 30, 2025. [How the credit works and qualified vehicles](https://www.irs.gov/credits-deductions/credits-for-new-clean-vehicles-purchased-in-2023-or-after "Credits for new clean vehicles purchased in 2023 or after").
- Check to see if the vehicle you are interested in [qualifies](https://fueleconomy.gov/feg/taxused.shtml "Federal tax credits for pre-owned plug-in electric and fuel cell vehicles").
## Already bought a new vehicle
Details of the credit for new vehicles changed on Jan. 1, 2023.
- Purchases in 2022 or earlier: [How the credit works](https://www.irs.gov/credits-deductions/credits-for-new-electric-vehicles-purchased-in-2022-or-before "Credits for new electric vehicles purchased in 2022 or before") and [qualified makes and models](https://www.irs.gov/credits-deductions/manufacturers-and-models-for-new-qualified-clean-vehicles-purchased-in-2022-and-before "Manufacturers and models for new qualified clean vehicles purchased in 2022 and before")
- Purchases in 2023: [How the credit works and qualified vehicles](https://www.irs.gov/credits-deductions/credits-for-new-clean-vehicles-purchased-in-2023-or-after "Credits for new clean vehicles purchased in 2023 or after")
## Buying a vehicle for business use
Details of the credit for new vehicles changed on Jan. 1, 2023.
- Purchases in 2022 or earlier: [How the credit works](https://www.irs.gov/credits-deductions/credits-for-new-electric-vehicles-purchased-in-2022-or-before "Credits for new electric vehicles purchased in 2022 or before") and [qualified makes and models](https://www.irs.gov/credits-deductions/manufacturers-and-models-for-new-qualified-clean-vehicles-purchased-in-2022-and-before "Manufacturers and models for new qualified clean vehicles purchased in 2022 and before").
- Purchases in 2023: [How the credit works and qualified vehicles](https://www.irs.gov/credits-deductions/credits-for-new-clean-vehicles-purchased-in-2023-or-after "Credits for new clean vehicles purchased in 2023 or after").
## Buying a used vehicle
The Previously-Owned Clean Vehicle Credit applies only if the vehicle was [acquired](https://www.irs.gov/newsroom/faqs-for-modification-of-sections-25c-25d-25e-30c-30d-45l-45w-and-179d-under-public-law-119-21-139-stat-72-july-4-2025-commonly-known-as-the-one-big-beautiful-bill-obbb "FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB)") on or before Sept. 30, 2025. The Previously-Owned Clean Vehicle Credit is available for individuals only.
- [How the credit works](https://www.irs.gov/credits-deductions/used-clean-vehicle-credit "Used Clean Vehicle Credit") and [qualifying makes and models](https://www.fueleconomy.gov/feg/taxused.shtml "Qualifying Makes and Models")
## Sellers, dealers and manufacturers
- [Register your dealership to enable credits for clean vehicle buyers](https://www.irs.gov/credits-deductions/register-your-dealership-to-enable-credits-for-clean-vehicle-buyers "Register your dealership to enable credits for clean vehicle buyers")
- [Seller or dealer requirements](https://www.irs.gov/credits-deductions/clean-vehicle-credit-seller-or-dealer-requirements "Clean vehicle credit seller or dealer requirements")
- [Manufacturer requirements](https://www.irs.gov/credits-deductions/clean-vehicle-credit-qualified-manufacturer-requirements "Clean vehicle credit qualified manufacturer requirements")
## Electric vehicle charging and the Alternative Fuel Vehicle Refueling Property Tax Credit
Installing an electric vehicle charger in your home can make charging an electric vehicle simpler, faster, and more convenient, while potentially increasing your home’s property value. This tax credit reduces the costs associated with such charging equipment and installation.
If you install qualified vehicle refueling and recharging property at your home, including electric vehicle charging equipment and place it in service before July 1, 2026, you may be eligible for the [Alternative Fuel Vehicle Refueling Property Tax Credit](https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit "Alternative Fuel Vehicle Refueling Property Credit").
## Related
- [Treasury, IRS issue FAQs to address the accelerated termination of several energy provisions under OBBB](https://www.irs.gov/newsroom/treasury-irs-issue-faqs-to-address-the-accelerated-termination-of-several-energy-provisions-under-obbb "Treasury, IRS issue FAQs to address the accelerated termination of several energy provisions under OBBB")
- [FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill](https://www.irs.gov/newsroom/faqs-for-modification-of-sections-25c-25d-25e-30c-30d-45l-45w-and-179d-under-public-law-119-21-139-stat-72-july-4-2025-commonly-known-as-the-one-big-beautiful-bill-obbb "FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB)")
- [Frequently asked questions about the New, Previously Owned and Qualified Commercial Clean Vehicles Credit](https://www.irs.gov/newsroom/frequently-asked-questions-about-the-new-previously-owned-and-qualified-commercial-clean-vehicles-credit "Frequently asked questions about the New, Previously Owned and Qualified Commercial Clean Vehicles Credit")
- [About Form 8936, Clean Vehicle Credit](https://www.irs.gov/forms-pubs/about-form-8936 "About Form 8936, Clean Vehicle Credit")
- [One Big Beautiful Bill Act of 2025 Provisions](https://www.irs.gov/newsroom/one-big-beautiful-bill-provisions "One, Big, Beautiful Bill provisions")
- [Alternative Fuel Vehicle Refueling Property Credit](https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit "Alternative Fuel Vehicle Refueling Property Credit")
- [Refueling Infrastructure Tax Credit](https://www.anl.gov/esia/refueling-infrastructure-tax-credit "Refueling Infrastructure Tax Credit")
Page Last Reviewed or Updated: 15-Dec-2025
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| Readable Markdown | **Update:** The New Clean Vehicle Credit, Previously-Owned Clean Vehicle Credit, and Qualified Commercial Clean Vehicle Credit are not available for [vehicles acquired](https://www.irs.gov/newsroom/faqs-for-modification-of-sections-25c-25d-25e-30c-30d-45l-45w-and-179d-under-public-law-119-21-139-stat-72-july-4-2025-commonly-known-as-the-one-big-beautiful-bill-obbb "FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB)") after Sept. 30, 2025.
The vehicle must be placed in service for you to claim the credit. If a vehicle is placed in service after Sept. 30, 2025, you must have acquired the vehicle on or before Sept. 30, 2025, to be eligible for the credit. You can demonstrate acquisition by entering into a binding written contract and making a payment on the vehicle on or before Sept. 30, 2025. A vehicle is placed in service when you take possession of the vehicle.
When you take possession of an eligible new clean vehicle or previously-owned clean vehicle the seller must give you information about your vehicle's qualifications. Sellers must also [register online](https://www.irs.gov/credits-deductions/register-your-dealership-to-enable-credits-for-clean-vehicle-buyers "Register your dealership to enable credits for clean vehicle buyers") and report the same information to the IRS. If they don't, your vehicle won't be eligible for the credit.
This page covers changes under the [One, Big, Beautiful Bill](https://www.irs.gov/newsroom/one-big-beautiful-bill-provisions "One, Big, Beautiful Bill provisions").
## Buying a vehicle for business use
Details of the credit for new vehicles changed on Jan. 1, 2023.
- Purchases in 2022 or earlier: [How the credit works](https://www.irs.gov/credits-deductions/credits-for-new-electric-vehicles-purchased-in-2022-or-before "Credits for new electric vehicles purchased in 2022 or before") and [qualified makes and models](https://www.irs.gov/credits-deductions/manufacturers-and-models-for-new-qualified-clean-vehicles-purchased-in-2022-and-before "Manufacturers and models for new qualified clean vehicles purchased in 2022 and before").
- Purchases in 2023: [How the credit works and qualified vehicles](https://www.irs.gov/credits-deductions/credits-for-new-clean-vehicles-purchased-in-2023-or-after "Credits for new clean vehicles purchased in 2023 or after").
## Buying a used vehicle
The Previously-Owned Clean Vehicle Credit applies only if the vehicle was [acquired](https://www.irs.gov/newsroom/faqs-for-modification-of-sections-25c-25d-25e-30c-30d-45l-45w-and-179d-under-public-law-119-21-139-stat-72-july-4-2025-commonly-known-as-the-one-big-beautiful-bill-obbb "FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB)") on or before Sept. 30, 2025. The Previously-Owned Clean Vehicle Credit is available for individuals only.
- [How the credit works](https://www.irs.gov/credits-deductions/used-clean-vehicle-credit "Used Clean Vehicle Credit") and [qualifying makes and models](https://www.fueleconomy.gov/feg/taxused.shtml "Qualifying Makes and Models")
## Sellers, dealers and manufacturers
- [Register your dealership to enable credits for clean vehicle buyers](https://www.irs.gov/credits-deductions/register-your-dealership-to-enable-credits-for-clean-vehicle-buyers "Register your dealership to enable credits for clean vehicle buyers")
- [Seller or dealer requirements](https://www.irs.gov/credits-deductions/clean-vehicle-credit-seller-or-dealer-requirements "Clean vehicle credit seller or dealer requirements")
- [Manufacturer requirements](https://www.irs.gov/credits-deductions/clean-vehicle-credit-qualified-manufacturer-requirements "Clean vehicle credit qualified manufacturer requirements")
## Electric vehicle charging and the Alternative Fuel Vehicle Refueling Property Tax Credit
Installing an electric vehicle charger in your home can make charging an electric vehicle simpler, faster, and more convenient, while potentially increasing your home’s property value. This tax credit reduces the costs associated with such charging equipment and installation.
If you install qualified vehicle refueling and recharging property at your home, including electric vehicle charging equipment and place it in service before July 1, 2026, you may be eligible for the [Alternative Fuel Vehicle Refueling Property Tax Credit](https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit "Alternative Fuel Vehicle Refueling Property Credit").
## Related
- [Treasury, IRS issue FAQs to address the accelerated termination of several energy provisions under OBBB](https://www.irs.gov/newsroom/treasury-irs-issue-faqs-to-address-the-accelerated-termination-of-several-energy-provisions-under-obbb "Treasury, IRS issue FAQs to address the accelerated termination of several energy provisions under OBBB")
- [FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill](https://www.irs.gov/newsroom/faqs-for-modification-of-sections-25c-25d-25e-30c-30d-45l-45w-and-179d-under-public-law-119-21-139-stat-72-july-4-2025-commonly-known-as-the-one-big-beautiful-bill-obbb "FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill (OBBB)")
- [Frequently asked questions about the New, Previously Owned and Qualified Commercial Clean Vehicles Credit](https://www.irs.gov/newsroom/frequently-asked-questions-about-the-new-previously-owned-and-qualified-commercial-clean-vehicles-credit "Frequently asked questions about the New, Previously Owned and Qualified Commercial Clean Vehicles Credit")
- [About Form 8936, Clean Vehicle Credit](https://www.irs.gov/forms-pubs/about-form-8936 "About Form 8936, Clean Vehicle Credit")
- [One Big Beautiful Bill Act of 2025 Provisions](https://www.irs.gov/newsroom/one-big-beautiful-bill-provisions "One, Big, Beautiful Bill provisions")
- [Alternative Fuel Vehicle Refueling Property Credit](https://www.irs.gov/credits-deductions/alternative-fuel-vehicle-refueling-property-credit "Alternative Fuel Vehicle Refueling Property Credit")
- [Refueling Infrastructure Tax Credit](https://www.anl.gov/esia/refueling-infrastructure-tax-credit "Refueling Infrastructure Tax Credit") |
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