September 9, 2025

30C Tax Credit: A Complete Guide for Your Commercial EV Charging Infrastructure

6 Min. Read

• Under the current version of the 30C federal tax credit, you can claim 6% to 30% of the total costs of your commercial EV charging project, up to a maximum of $100,000 per installed EV charging port.
• The installation must take place in a non-urban or low-income area which the IRS defines by U.S. census tracts. Wage requirements apply in order to qualify for the full 30% tax credit.
• This commercial EV charging infrastructure tax credit is available until June 30, 2026, which is an updated expiration timeline under the ‘Big Beautiful Bill.’ The 30C tax credit was previously set to expire on December 31, 2032.

Electric vehicle (EV) adoption is up, and innovative businesses are increasingly investing in charging. Adding an EV charging station to your commercial property encourages EV adoption in your community and could bring more customers. For many businesses embracing electrification, charging stations are also a lucrative source of revenue.

Thanks to the 30C or Alternative Fuel Vehicle Refueling Property Credit, you can offset this investment and potentially boost its ROI. Read on to learn more about claiming this incentive for your business.

What Is the 30C Tax Credit?

The Alternative Fuel Vehicle Refueling Property Credit, or 30C tax credit, first appeared in the Energy Policy Act of 2005 and was expanded in the Inflation Reduction Act of 2022.

Under the current version of the credit, you can claim 6% to 30% of the depreciable costs of your commercial EV charging project. The IRS calculates your credit amount per charging port, but it also covers any components and parts you need to install the port and the labor cost.

There is a tax credit maximum of $100,000 per item of property.

Who Can Claim the 30C Tax Credit?

Businesses, non-profit organizations, and some state or local government entities can claim the AFV tax credit, as long as they meet a few conditions. It’s also valid for multifamily EV charging, workplace EV charging, and fleet charging projects.

The first condition you have to meet is location-based. To qualify for the credit, your place of business should be in a non-urban or low-income area. The IRS uses census tracts, which are small areas within a county, to determine if your property is eligible for this credit.

There is an online tool you can use to look up your place of business and figure out if your business is in an eligible census tract.

Your commercial EV charging project needs to meet a few additional requirements to get this EV charging tax credit. Your property must qualify as depreciable, and you must place the EV charging station in service during the same tax year you claim the credit.

The 30C credit is good for business and investment use, which means you can claim it whether you’ll use the charging station for your employees, customers, or your EV fleet charging project.

The commercial EV charging infrastructure tax credit is available until June 30, 2026.

How Much Is the Alternative Fuel Vehicle Refueling Property Credit?

To calculate the amount of your credit, you’ll have to add up the cost of the charging port and what you spend on associated materials and labor. Associated materials can include wiring, wall mounts, and electrical panel upgrades to power the charger.

You can then calculate 6 or 30% of that amount, depending on whether you qualify for the base or full credit. The credit caps at $100,000 per charging port, so if your calculated 6% or 30% exceeds this amount, you’ll receive the maximum $100,000 credit.

How to Get the Full 30% Alternative Fuel Vehicle Refueling Property Credit

To claim the full 30% credit, you must meet two requirements; otherwise, the 6% base credit will apply to your project.

The first one is a wage requirement; the team members installing your EV charging station and associated electrical infrastructure should earn a pay rate that aligns with what similar projects pay in your area.

The second requirement states that apprentices should complete at least 15% of the work. Meeting these requirements depends on the EV installer you hire to do the job. You should look for a company that is transparent about its wages and apprenticeship opportunities and can document the steps it takes to help you meet these requirements.

Additional Considerations for the AFV Credit

According to Tom Bowen, President of Qmerit Solutions, “When planning your commercial EV charging project, consider timing and financial considerations. Commercial EV charging installations typically take 3 to 8 months from start to finish, depending on project complexity and local permitting requirements. This timeline matters for your tax planning because you can only claim the Alternative Fuel Vehicle Refueling Property Credit during the tax year your charging station becomes operational.”

It’s a tax credit and not an upfront rebate, which means you’ll have to invest that money in the project and get it back months later. To offset the upfront cost of EV charging, you should look into EV charging rebates and tax credits from your state or utility provider.

Your project also has to follow the requirements outlined in your electrical and local building codes to ensure safety and accessibility. When looking for an EV installer who can help you get the full 30% credit, make sure they can also plan for a compliant installation.

How to Claim the 30C Tax Credit for EV Charging Stations

The 30C credit is a general business tax credit that you can claim on Form 8911 if you run a partnership or S corporation. You’ll also need to fill out Form 8911 Schedule A to determine if your property is in a non-urban or low-income community and calculate the amount of the credit.

If you’re using a different business structure, you can claim the credit on Form 3800, along with other general business credits.

More Rules You Should Know About

Before you claim credit 30C, there are a few additional rules you should know about. First of all, the IRS uses a three-year recapture rule, should your property stop qualifying for credit.

If your census tract qualification changes or you decide to remove the charger from your property, the IRS will reclaim the credit over the next three years.

Next, you should know that you’ll have to deduct the credit amount from the basis of your property when calculating depreciation. This means that, when filing your taxes in the future, you can’t claim depreciation on the portion of the EV charger and associated materials that the credit covered.

Plan Your Commercial EV Charging Project with Qmerit

Consulting with a tax expert is your best option if you encounter complications when navigating this IRS credit. Due to recent changes with the passage of the One Big Beautiful Bill Act, the tax credit for commercial EV charging infrastructure expires on June 30th, 2026.

Start planning your commercial EV charging project now before this incentive goes away.

As the largest and most trusted electrification network in North America, Qmerit’s network of certified electricians has installed over 770,000 EV charging stations in homes and businesses across the U.S. and Canada.

We’ve earned our reputation as the most experienced and high-quality electrification service and EV charger installation network. With our experience and commitment to your business, we can help make your transition easy.

Contact Qmerit today to learn how we can support your commercial EV charging project and help you enjoy the benefits of a seamless EV experience without the typical complexities of EV charger installation.