In order to encourage private citizens to choose electromobility and active mobility, thereby achieving a cleaner and sustainable mobility, a new tax allowance is now available for the purchase of a new, fully electric vehicle, a new bicycle, a new electrically assisted pedal bicycle (pedelec) or a rechargeable hybrid electric passenger vehicle.
This tax deduction can be claimed when filing a tax return, or applying for a tax rebate or an annual adjustment.
Who is concerned
The following persons are eligible for the tax deduction for sustainable forms of transport:
- natural persons paying tax in Luxembourg;
- residents or non-residents.
Applicants must be at least 18 years old, and the vehicle for which the tax deduction is being claimed must be new and exclusively for private use.
How to proceed
Amount of tax allowance for sustainable forms of transport
Private citizens can apply for a tax allowance for sustainable forms of transport in the amount of:
- EUR 5,000 for the purchase of a zero-emissions personal vehicle that is fully powered by electricity or a hydrogen fuel cell, and registered after 1 January 2017. The vehicle must seat no more than 9 people, including the driver;
- EUR 2,500 for the purchase of a rechargeable hybrid electric passenger vehicle whose emissions do not exceed 50g CO2/km. The date of first registration of the vehicle must be after 31 December 2017;
- EUR 300 for the purchase of an electrically assisted pedal bicycle with a DC power output of no more than 0.25 kW, with the power supply being progressively reduced as the vehicle gains speed, and cut off entirely when it reaches 25 km/h;
- EUR 300 for the purchase of a bicycle.
Applying for the tax allowance
To receive the tax allowance for sustainable forms of transport, citizens must:
- file a tax return (for residents or non-residents); or
- apply for a tax rebate (for residents or non-residents), or;
- file for an annual adjustment (for residents or non-residents).
They must also attach proof of payment of the receipted invoice, which must be in their name.
Combination of tax allowances
Private citizens may combine the EUR 5,000 and the EUR 300 tax allowances.
However, they may not apply for such tax deductions more than once every 5 years.
Any subsidies and aid granted by other public authorities, whether in Luxembourg or abroad, are deducted from the tax allowance.
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