Electric Vehicle (EV) Charging Station Tax Credit

An eligible business enterprise may claim an income tax credit for the purchase or lease and installation of qualified EV charging station. The EV charging station must be located in Georgia. The tax credit is for 10% of the cost of the EV charging station, up to $2,500. If not used during any taxable year, this tax credit may be carried forward for up to five years. Beginning January 1, 2025, the tax credit may be carried forward for up to three years. For more information, including eligibility requirements, see the Georgia Department of Natural Resources Clean Vehicle Tax Credits website.

(Reference Georgia Code 48-7-40.16)