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Federal Tax Credits for New All-Electric and Plug-in Hybrid Vehicles Purchased Before 2023

Federal Tax Credit Up To $7,500!

All-electric and plug-in hybrid vehicles purchased new from 2010 through 2022 may be eligible for a federal income tax credit of up to $7,500. The credit amount will vary based on the capacity of the battery used to power the vehicle.

View requirements.

State and/or local incentives may also apply. Small neighborhood electric vehicles do not qualify for this credit, but they may qualify for another credit.

New credits available! Plug-in and fuel cell electric vehicles purchased after 2022 may be eligible for a new federal tax credit.

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Purchase Scenario
Vehicle Type

To be certified for the credit by the manufacturer, the vehicle must meet the requirements below (all vehicles listed above meet these requirements).

  • The vehicle must be made by a manufacturer (i.e., it doesn't include conventional vehicles converted to electric drive).
  • It must be treated as a motor vehicle for purposes of Title II of the Clean Air Act.
  • It must have a gross vehicle weight rating (GVWR) of not more than 14,000 lbs.
  • It must be propelled to a significant extent by an electric motor that
    • has a capacity of not less than 4 kilowatt hours
    • is capable of being charged from an external source of electricity

The following requirements must also be met for a certified vehicle to qualify:

  • The original use of the vehicle commences with the taxpayer—it must be a new vehicle.
  • The vehicle is acquired for use or lease by the taxpayer, and not for resale. (The credit is only available to the original purchaser of a new, qualifying vehicle. If a qualifying vehicle is leased to a consumer, the leasing company may claim the credit.)
  • The vehicle is used mostly in the United States.


According to guidance from IRS, if you purchase and take possession of a qualifying electric vehicle between August 17, 2022, and December 31, 2022, final assembly of the vehicle had to be completed in North America for the vehicle to qualify for the credit.

The U.S. Department of Energy has provided a list of Model Year 2022 and early Model Year 2023 electric vehicles that may meet the final assembly requirement. Because some models are built in multiple locations, there may be vehicles on the list that do not meet the final assembly requirement in all circumstances.

To identify the final assembly location for a specific vehicle, please search the vehicle's vehicle identification number (VIN) using the Alternative Fuels Data Center (AFDC) VIN Decoder.

The credit begins to phase out for vehicles at the beginning of the second calendar quarter after the manufacturer has sold 200,000 eligible plug-in electric vehicles (i.e., plug-in hybrids and EVs) in the United States as counted from January 1, 2010.


The new tax credits for vehicles purchased after 2022 remove the manufacturer phaseout. However, it will still apply to vehicles purchased prior to August 17, 2022, and vehicles purchased and placed into service between August 17, 2022, and December 31, 2022.

Fill out Form 8936Adobe Acrobat Icon, Qualified Plug-in Electric Drive Motor Vehicle Credit.

For vehicles acquired for personal use, report the credit from Form 8936Adobe Acrobat Icon on the appropriate line of your Form 1040, U.S. Individual Income Tax ReturnAdobe Acrobat Icon.

For vehicles purchased in 2010 or later, this credit can be used toward the alternative minimum tax (AMT).

If the qualifying vehicle is purchased for business use, the credit for the business use of an electric vehicle is reported on Form 3800Adobe Acrobat Icon, General Business Credit.


The information regarding vehicle eligibility for the Clean Vehicle Credit represents information from the IRS (see Manufacturers and Models for New Qualified Clean Vehicles Purchased in 2022 and Before). The information on this page should not be viewed as an official or legally binding document. Other requirements or exceptions may apply. For more detailed information, please consult an IRS tax representative and/or official IRS publications.

This website is administered by Oak Ridge National Laboratory for the U.S. DOE and the U.S. EPA.