Article 39 of Law n°2026-103 of February 19, 2026, has renewed the tax credit for investments in the green industry (C3IV), initially established by Article 35 of Law n°2023-1322 of December 29, 2023 and codified under Article 244 quater I of the General Tax Code (CGI). This scheme aims to encourage industrial projects in four strategic sectors: batteries, wind power, solar panels, and heat pumps.
Eligible entities are industrial and commercial companies subject to a real tax regime, provided they meet strict cumulative conditions: the company must not be in difficulty, must comply with its tax and social obligations, and must not have transferred pre-existing activities or investments outside of France. Continuity of investment operation and compliance with environmental legislation are also required.
Eligible expenses cover the production of equipment for these sectors, the production of essential components, and the production or recovery of critical raw materials needed. Order of August 10, 2026, specifies the exhaustive list of these items.
It is important to note that the C3IV is intended for companies that will produce the concerned goods, not for those acquiring them. Therefore, purchasing and installing solar panels on a building, for instance, is not considered an eligible project.
The tax credit is calculated based on the cost of tangible and intangible investments. The base rate is 15%, increased by five or twenty points for projects located in regional aid zones or for small and medium-sized enterprises. The aid is capped based on other state or EU aid received for the same investment expenses.
To benefit from the C3IV, companies must obtain prior approval from the DGFiP, following the favorable opinions of ADEME and the DGE. The application must be submitted before work begins to c3iv@dgfip.finances.gouv.fr, using the dedicated form. The scheme applies to projects approved until December 31, 2028.
