In short
- Does charging count?
- Public charge points only
- Do measured kWh from a home charger count?
- No
The scheme
- Name
- TIRUERT
- In English
- Incentive tax for renewable energy in transport
- Who earns
- Operators (aménageurs) of charge points open to the public. Charge points reserved for residents (a home, a condominium) and a company's own fleet on its own site are excluded.
- Who may bundle
- An agrégateur may work for an operator, never for a household.
- What it is worth
- About 260 to 400 euros per MWh (not confirmed).
Other rules for charging
- Employer reimbursement of home charging
- Electricity for a fully electric company car is not a benefit in kind until 31 December 2027; the employer shows the real cost, and no meter is required.
- Other schemes and rules
- IRICC replaces TIRUERT during 2027 or at the latest on 1 January 2028 (budget bill 2027, article 24, not yet adopted); it keeps the rule for charge points open to the public and adds private charging of trucks and buses only. The tax credit for a home charge point was not extended for 2026; ADVENIR funds collective residential, on-street and heavy-vehicle charging.
What Plugchoice does here
For an operator of public charge points, Plugchoice runs next to the existing back office and exports the sessions per charge point as CSV, Excel or PDF for the operator's own filing.
Sources
- Code général des impôts, art. 300 bislegifrance.gouv.fr/codes/article_lc/LEGIARTI000053189823
- Décret n° 2017-26 du 12 janvier 2017legifrance.gouv.fr/loda/id/JORFTEXT000033860620
- DGEC, dispositions législatives IRICC (2025-05-12)consultations-publiques.developpement-durable.gouv.fr/IMG/pdf/20250512_-_dispositions_legislatives_iricc.pdf
Last checked on 18 October 2026