2026 Clean Vehicle Tax Credit
The Clean Vehicle Tax Credit is not available for 2026: it ended after 2025-09-30.
Not available for 2026. This provision ended after 2025-09-30, so there is no 2026 figure to publish.
The New Clean Vehicle Credit is not available for vehicles acquired after Sept. 30, 2025.
Ended after 2025-09-30Source: Credits for new clean vehicles purchased in 2023 or after (IRS)Verified 2026-08-30
Compared with 2025
| Item | 2025 | 2026 | Change |
|---|---|---|---|
| Maximum credit | $7,500 | Discontinued | - |
Who it applies to
Nobody buying a new plug-in electric or fuel cell vehicle in 2026. The credit turns on when the vehicle was acquired, and every acquisition after September 30, 2025 is outside it. Someone who acquired a qualifying vehicle on or before that date is in a different position: the IRS page says the vehicle must be placed in service for the credit to be claimed, that acquisition can be demonstrated by entering into a binding written contract and making a payment on or before September 30, 2025, and that a vehicle is placed in service when you take possession of it. That is the case where the credit is claimed in the year possession is taken, on the return for that year.
What changed this year, and why
The credit ended part-way through last year, so 2026 has none of it. The IRS page for the credit states that the New Clean Vehicle Credit is not available for vehicles acquired after September 30, 2025, which means no vehicle acquired in 2026 qualifies whatever it is and whatever it costs. The $7,500 maximum shown on this site for 2025 applied to vehicles acquired on or before that date. One point of the IRS wording is worth keeping straight: the cut-off is on acquisition, not on delivery, and the page says that a vehicle placed in service after September 30, 2025 can still qualify if it was acquired on or before that date.
Common questions
- Can I get the clean vehicle tax credit in 2026?
- No, not for a vehicle acquired in 2026. The IRS states that the New Clean Vehicle Credit is not available for vehicles acquired after September 30, 2025.
- When did the new clean vehicle credit end?
- It ended for vehicles acquired after September 30, 2025. The date is about acquisition. A vehicle acquired on or before it can still be eligible when it is placed in service later, and the IRS page says so directly.
- I ordered a car before the cut-off but took delivery afterwards. Where does that leave me?
- The IRS page addresses exactly that case: if a vehicle is placed in service after September 30, 2025, you must have acquired it on or before September 30, 2025 to be eligible, and you can demonstrate acquisition by entering into a binding written contract and making a payment on or before that date. Possession is what places the vehicle in service.
- Does the used clean vehicle credit still exist for 2026?
- This page is about the new clean vehicle credit under section 30D and states only what the IRS page for that credit states. The used and commercial clean vehicle credits are separate provisions with their own IRS pages, and a claim about them belongs on a page that cites those documents.
- Why does this page show no figure?
- Because no document states one for 2026. This site publishes a number only when a government document states it in a sentence that can be quoted and checked, and here what the document states is that the credit is not available for vehicles acquired after September 30, 2025.
The credit ends for vehicles acquired after September 30, 2025
The New Clean Vehicle Credit ended on September 30, 2025. A vehicle is only eligible if you acquired it on or before that date. You can demonstrate acquisition by entering into a binding written contract and making a payment on the vehicle on or before September 30, 2025. Additionally, the vehicle must be placed in service (you must take possession of it). If you placed the vehicle in service after September 30, 2025, you still must have acquired it on or before September 30, 2025, to qualify. The IRS does not make exceptions for vehicles placed in service after that date without prior acquisition.
Update: The New Clean Vehicle Credit is not available for vehicles acquired after Sept. 30, 2025. The vehicle must be placed in service for you to claim the credit. If a vehicle is placed in service after Sept. 30, 2025, you must have acquired the vehicle on or before Sept. 30, 2025, to be eligible for the credit.
Credits for new clean vehicles purchased in 2023 or after (IRS)
The income limits, and the two years you may choose between
To qualify for the federal Clean Vehicle Tax Credit, your modified adjusted gross income (AGI) must fall within certain limits. The threshold is $300,000 for married couples filing jointly or a surviving spouse, $225,000 for heads of households, and $150,000 for all other filers. You have a choice of which year's income to use: you may use your modified AGI from the year you take delivery of the vehicle or from the year before, whichever results in the lower figure. If your modified AGI falls below the applicable threshold in either of those two years, you meet the income requirement and can claim the credit. This flexibility means that a taxpayer whose income spikes in one year but was lower the year before can still qualify by choosing the more favorable year.
In addition, your modified adjusted gross income (AGI) may not exceed: $300,000 for married couples filing jointly or a surviving spouse $225,000 for heads of households $150,000 for all other filers You can use your modified AGI from the year you take delivery of the vehicle or the year before, whichever is less. If your modified AGI is below the threshold in 1 of the 2 years, you can claim the credit.
Credits for new clean vehicles purchased in 2023 or after (IRS)
The sticker price ceiling the vehicle must stay under
A vehicle's manufacturer suggested retail price (MSRP) must stay below certain caps to qualify for the Clean Vehicle Tax Credit. For vans, sport utility vehicles, and pickup trucks, the MSRP cannot exceed $80,000. For all other vehicles, the cap is $55,000. The MSRP is the retail price suggested by the manufacturer and includes factory-installed options, accessories, and trim. It excludes destination fees. Importantly, the MSRP is not necessarily the price you actually pay for the vehicle. You can verify your vehicle's MSRP on the window sticker along with other qualifying information such as weight, battery capacity, and final assembly location. If the vehicle's MSRP exceeds the applicable cap, it does not qualify for the federal credit regardless of other factors.
In addition, the vehicle's manufacturer suggested retail price (MSRP) can't exceed: $80,000 for vans, sport utility vehicles and pickup trucks $55,000 for other vehicles MSRP is the retail price of the automobile suggested by the manufacturer, including manufacturer installed options, accessories and trim but excluding destination fees. It isn't necessarily the price you pay.
Credits for new clean vehicles purchased in 2023 or after (IRS)
The credit cannot exceed the tax you owe
The federal Clean Vehicle Tax Credit is nonrefundable if you do not transfer it. This means that when you file your taxes, the credit can reduce your tax liability but cannot reduce it below zero. You cannot receive a refund for any portion of the credit that exceeds the amount of taxes you owe. Additionally, you cannot carry forward any unused credit to future tax years. If the credit amount is larger than your tax liability for the year, the excess is lost. This limitation applies only if you claim the credit on your tax return rather than transferring it to the dealer at the point of sale.
If you do not transfer the credit, it is nonrefundable when you file your taxes, so you can't get back more on the credit than you owe in taxes. You can't apply any excess credit to future tax years.
Credits for new clean vehicles purchased in 2023 or after (IRS)
How this was verified
The statement below was read from a stored copy of the document named beside it, and checked to occur word for word in it. The digest is of that stored text.
Credits for new clean vehicles purchased in 2023 or after (IRS)
- Ended after 2025-09-30
The New Clean Vehicle Credit is not available for vehicles acquired after Sept. 30, 2025.