Clean Vehicle Tax Credits

We'll help you determine whether your purchase of an electric vehicle (EV) or fuel cell vehicle (FCV) qualifies for a tax credit based on whether you are:

• Planning to buy a new clean vehicle

• Looking to claim a credit for a new clean vehicle you already bought

• Planning to buy or already bought a used clean vehicle

• Buying a vehicle for business use

This page covers rules before and after changes under the Inflation Reduction Act of 2022.

Planning to Buy a New Vehicle for Personal Use

Credits under these rules are available through 2032.

• How the credit works and qualified vehicles

• Check to see if the vehicle you are interested in qualifies

Already Bought a New Vehicle for Personal 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 New Vehicle for Business Use

Two credits are available for vehicles purchased or leased for business use.

• Clean vehicle credit under IRC 30D (sole proprietorships and other business entities): How the credit works and qualified vehicles

• Commercial clean vehicle credit under IRC 45W (businesses and tax-exempt organizations): How the credit works and qualified manufacturers

Buying a Used Vehicle

This credit is available for individuals only.

• How the credit works and qualifying makes and models

Sellers, Dealers and Manufacturers

• Seller or dealer requirements

• Manufacturer requirements

Related

• Frequently Asked Questions About the New, Previously Owned and Qualified Commercial Clean Vehicles Credit 

• About Form 8936, Qualified Plug-In Electric Drive Motor Vehicle Credit

• Credits and Deductions Under the Inflation Reduction Act of 2022