Manufacturers and models for new qualified clean vehicles purchased in 2022 and before

If you bought a new, qualified plug-in electric vehicle (EV) between 2010 and 2022, you may be eligible for a new electric vehicle tax credit up to $7,500 under Internal Revenue Code Section 30D.

Manufacturers of the vehicles listed below have provided appropriate information and have received our acknowledgement that the vehicles are eligible for the credit and the amount of the qualifying credit.

The listing below also indicates whether credits for a manufacturer’s vehicles have phased out because at least 200,000 qualifying vehicles it manufactured have been sold for use in the United States (determined on a cumulative basis for sales after December 31, 2009). For additional information see Notice 2009-89.

Vehicles purchased in 2022 after August 16, 2022: Extra requirement

Vehicles purchased between August 17 and December 31, 2022, must also have undergone final assembly in North America to qualify for the credit. To see if a specific vehicle meets the final assembly requirements:

Note the vehicle’s Vehicle Identification Number (VIN)
Go to the Department of Energy's page on Electric Vehicles with Final Assembly in North America
Use the VIN Decoder tool under "Specific Assembly Location Based on VIN"

For vehicles purchased in 2023 or later, manufacturers must qualify under a different process put in place by the Inflation Reduction Act of 2022.

Index to manufacturers

Model year	Vehicle description	Credit amount
2014	Accord Plug-In Hybrid	$3,626
2018, 2019, 2020, 2021	Clarity Plug-In Hybrid	$7,500

Model year	Vehicle description	Credit amount
2012	AMP GCE Electric Vehicle	$7,500
2012	AMP MLE Electric Vehicle	$7,500

Model year	Vehicle description	Credit amount
2022, 2023	Audi e-tron GT (e-tron GT/RS e-tron GT models)	$7,500
2022	Audi e-tron S (standard and Sportback models)	$7,500
2022	Audi Q4 50 e-tron quattro (standard and Sportback models)	$7,500
2020, 2021, 2022	Audi e-tron Sportback	$7,500
2019, 2021, 2022	Audi e-tron	$7,500
2016, 2017, 2018	Audi A3 e-tron	$4,502
2016	Audi A3 e-tron ultra	$4,502
2021	Audi A7 55 TFSI e Quattro	$6,712
2022	Audi A7 TFSI e Quattro	$7,500
2020	Audi A8L PHEV	$6,712
2021	Audi A8 L 60 TFSI e Quattro	$6,712
2020	Audi_Q5 PHEV	$6,712
2021	Audi Q5 55 TFSI e Quattro	$6,712
2022, 2023	Audi Q5 TFSI e Quattro	$7,500

Model year	Vehicle description	Credit amount
2011, 2012	Azure Dynamics Transit Connect Electric Vehicle	$7,500

Model year	Vehicle description	Credit amount
2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021	BMW i3 Sedan	$7,500
2017	BMW i3 (60Ah) Sedan	$7,500
2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021	BMW i3 Sedan with Range Extender	$7,500
2018, 2019, 2020, 2021	BMW i3s Sedan	$7,500
2018, 2019, 2020, 2021	BMW i3s Sedan with Range Extender	$7,500
2022, 2023	BMW i4 eDrive40 Gran Coupe	$7,500
2022, 2023	BMW i4 M50 Gran Coupe	$7,500
2023	BMW i7 xDrive60	$7,500
2014, 2015, 2016, 2017	BMW i8	$3,793
2019, 2020	BMW i8 Coupe	$5,669
2019, 2020	BMW i8 Roadster	$5,669
2023	BMW iX M60	$7,500
2022, 2023	BMW iX xDrive50	$7,500
2020, 2021	BMW X3 xDrive30e	$5,836
2016, 2017, 2018	BMW X5 xDrive40e	$4,668
2021, 2022, 2023	BMW X5 xDrive45e	$7,500
2016, 2017, 2018	BMW 330e	$4,001
2021, 2022, 2023	BMW 330e	$5,836
2021, 2022, 2023	BMW 330e xDrive	$5,836
2018, 2019	BMW 530e	$4,668
2020, 2021, 2022, 2023	BMW 530e	$5,836
2018, 2019	BMW 530e xDrive	$4,668
2020, 2021, 2022, 2023	BMW 530e xDrive	$5,836
2017	BMW 740e	$4,668
2018, 2019	BMW 740e xDrive	$4,668
2020, 2021, 2022	BMW 745e xDrive	$5,836

Model year	Vehicle description	Credit amount
2020, 2021	Bentayga Hybrid SUV	$7,500
2022	Flying Spur Hybrid	$7,500

Model year	Vehicle description	Credit amount
2013	Boulder Electric Delivery Van DV-500	$7,500
2013	Boulder Electric Shuttle DV500	$7,500
2013	Boulder Electric Flat Bed DV-500	$7,500
2013	Boulder Electric Service Body DV-500	$7,500

Model year	Vehicle description	Credit amount
2012, 2013, 2014, 2015, 2016, 2017	BYD e6 Electric Vehicle	$7,500

Model year	Vehicle description	Credit amount
2023	Lifestyle Deliver Vehicle	$7,500
2023	Lifestyle Vehicle Base	$7,500
2023	Lifestyle Vehicle Adventure	$7,500
2023	Lifestyle Vehicle Premium	$7,500

Model year	Vehicle description	Credit amount
2010, 2012	CODA Sedan (Electric Vehicle Manufactured by CODA Automotive Inc.)	$7,500

Model year	Vehicle description	Credit amount
2022	ELMS Urban Delivery	$7,500

Model year	Vehicle description	Credit amount
2010	EMC Model E36 7 Passenger Wagon (Electric Vehicle Manufactured by Electric Mobile Cars)	$7,500
2010	EMC Model E36t Pick-up Truck (Electric Vehicle Manufactured by Electric Mobile Cars)	$7,500
2010	EMC Model E36v Utility Van (Electric Vehicle Manufactured by Electric Mobile Cars)	$7,500

Model year	Vehicle description	Credit amount
2011, 2012	Electric Vehicles International (EVI) EVI-MD (Medium Duty) Electric truck	$7,500
2011, 2012	Electric Vehicles International (EVI) EVI-WI (Walk-In) Electric truck	$7,500

Model year	Vehicle description	Credit amount
2022	296 GTB	$3,334
2020, 2021	SF90 Stradale	$3,501

Model year	Vehicle description	Credit amount
2013, 2014, 2015, 2016, 2017, 2018, 2019	Fiat 500e	$7,500
2017, 2018, 2019, 2020, 2021, 2022	Chrysler Pacifica PHEV	$7,500
2021, 2022, 2023	Jeep Wrangler PHEV	$7,500
2022, 2023	Jeep Grand Cherokee PHEV	$7,500

Model year	Vehicle description	Credit amount
2012	Fisker Karma Sedan	$7,500

Model year	Vehicle description	Credit amount
2023	Fisker Ocean (Trim Levels One, Extreme, Ultra and Sport)	$7,500

The credit for qualified plug-in electric drive motor vehicles sold before 2023 is subject to a phaseout (reduction) once the vehicle manufacturer (or, for a foreign manufacturer, its U.S. distributor) sells 200,000 of these vehicles to a retailer for use in the United States after 2009. The phaseout begins in the second quarter after the quarter in which the 200,000th vehicle was sold. Then the phaseout allows 50% of the full credit for 2 quarters, 25% of the full credit for 2 additional quarters, and no credit thereafter. Section 4.07 of Notice 2009-89 provides that a vehicle is not “acquired” before the date on which title passes under state law. The phaseout does not apply to vehicles sold after 2022.

Qualifying Vehicle	Credit available for vehicles acquired through 12/31/2022
Ford Focus Electric 2012-2018	$7,500.00
Ford Fusion Energi 2013-2018	$4,007.00
Ford Fusion Energi 2019-2020	$4,609.00
Ford C-Max Energi 2013-2017	$4,007.00
Lincoln Aviator Grand Touring 2020-2023	$6,534.00
Ford Escape Plug-In Hybrid 2020-2022	$6,843.00
Ford Escape Plug-in Hybrid 2023	$6,885.00
Lincoln Corsair Reserve Grand Touring 2021-2022	$6,843.00
Lincoln Corsair Grand Touring 2023	$6,885.00
Ford Mustang Mach-E First Edition Premium AWD 2021	$7,500.00
Ford Mustang Mach-E California Route 1 (AWD and RWD Models) 2021, 2022, 2023	$7,500.00
Ford Mustang Mach-E Premium (AWD and RWD Models) 2021, 2022, 2023	$7,500.00
Ford Mustang Mach-E Select (AWD and RWD Models) 2021, 2022, 2023	$7,500.00
Ford Mustang Mach-E GT 2021, 2022, 2023	$7,500.00
E-Transit 2022	$7,500.00
F-150 Lightning (Standard Range, Extended Range) 2022, 2023	$7,500.00

Qualifying Vehicle	Credit available for vehicles acquired through 3/31/2019	Credit available for vehicles acquired 4/1/2019 through 9/30/2019	Credit available for vehicles acquired 10/1/2019 through 3/31/2020	Credit Available 4/1/2020
Chevrolet Bolt 2017-2019, 2020	$7,500	$3,750	$1,875	$0
Chevrolet Volt 2011-2019	$7,500	$3,750	$1,875	$0
Cadillac CT6 Plug-In 2017-2018	$7,500	$3,750	$1,875	$0
Cadillac ELR 2014, 2016	$7,500	$3,750	$1,875	$0
Chevrolet Spark EV 2014-2016	$7,500	$3,750	$1,875	$0

Model year	Vehicle description	Credit amount
2016, 2017, 2018, 2019	Sonata Plug-in Hybrid Electric Vehicle	$4,919
2017, 2018, 2019, 2020, 2021	Ioniq Electric Battery Vehicle	$7,500
2022	Ioniq 5 – 58 kWh	$7,500
2022	Ioniq 5 Electric Battery Vehicle	$7,500
2023	Ioniq 5 – 77.4kWh	$7,500
2018, 2019, 2020, 2021, 2022	Ioniq Plug-In Hybrid Electric Vehicle	$4,543
2019, 2020, 2021, 2022, 2023	Kona Electric Vehicle	$7,500
2022, 2023	Tucson Plug-In Hybrid	$6,587
2022, 2023	Santa Fe Plug-In Hybrid	$6,587
2023	Genesis GV60	$7,500
2022	Genesis G80	$7,500

Model year	Vehicle description	Credit amount
2019	Jaguar IPace (First Edition, HSE, SE, S models)	$7,500
2020, 2021	Jaguar IPace (HSE, SE, S models)	$7,500
2022, 2023	Jaguar IPace (HSE)	$7,500
2019	Land Rover Range Rover PHEV (HSE)	$7,087
2020, 2021	Land Rover Range Rover PHEV	$6,295
2022	Land Rover Range Rover PHEV (HSE, Autobiography models)	$6,295
2019	Land Rover Range Rover Sport PHEV (HSE)	$7,087
2022	Land Rover Range Rover Sport PHEV (HSE)	$6,295
2020, 2021, 2022	Land Rover Range Rover Sport PHEV	$6,295
2023	Land Rover Range Rover SE PHEV	$7,500
2023	Land Rover Range Rover Sport Autobiography PHEV	$7,500

Model year	Vehicle description	Credit amount
2019, 2020, 2021	Kandi EX3	$7,500
2019, 2020	Kandi K22	$7,500
2020, 2021, 2022	Kandi K23	$7,500
2020, 2021, 2022	Kandi K27	$7,500

Model year	Vehicle description	Credit amount
2021, 2022	GS-6	$7,500
2018, 2019, 2020, 2021, 2022	Revero	$7,500

Model year	Vehicle description	Credit amount
2015, 2016, 2017, 2018, 2019, 2020	Soul Electric	$7,500
2017, 2018, 2019, 2020	Optima Plug-In Hybrid	$4,919
2018, 2019, 2020, 2021, 2022	Niro Plug-In Hybrid	$4,543
2019, 2020, 2021, 2022	Niro EV	$7,500
2022	EV 6 (58 khw, 77.4 khw)	$7,500
2022, 2023	Sorento Plug-In Hybrid	$6,587
2023	Sportage PHEV	$6,586.60

Model year	Vehicle description	Credit amount
2022	Lucid Air Dream Edition	$7,500
2022, 2023	Lucid Air Grand Touring	$7,500
2023	Lucid Air Touring	$7,500
2023	Lucid Air Pure	$7,500

Model year	Vehicle description	Credit amount
2023	Artura Plug-In Hybrid	$4,585
2022	Artura	$4,585

Model year	Vehicle description	Credit amount
2022	Mazda MX-30	$7,500

Model year	Vehicle description	Credit amount
2022	EQB350 4Matic	$7,500
2022	EQB300 4Matic	$7,500
2022	AMG EQS Sedan	$7,500
2022	EQS 450+	$7,500
2023	EQS 450+ SUV	$7,500
2023	EQS 450 4Matic SUV	$7,500
2022	EQS 580 4Matic	$7,500
2023	EQS 580 4Matic SUV	$7,500
2014, 2015, 2016, 2017	B-Class EV (B250e)	$7,500
2015, 2016, 2017	S550e PHEV	$4,460 (revised 1/24/2018)
2016, 2017, 2018	GLE550e 4m PHEV	$4,460 (revised 1/24/2018)
2018, 2019	GLC350e 4M PHEV	$4,460
2020	GLC350e 4M EQ	$6,462
2020	S560e EQ PHEV	$6,462
2016, 2017, 2018	C350e PHEV	$3,501 (revised 1/24/2018)
2013, 2014, 2015, 2016, 2017, 2018	smart Coupe EV	$7,500
2019	smart EQ Fortwo Coupe	$7,500
2013, 2014, 2015, 2017, 2018	smart Cabrio EV	$7,500
2019	smart EQ Fortwo Cabrio	$7,500

Model year	Vehicle description	Credit amount
2018, 2019	MINI Cooper S E Countryman ALL4	$4,001
2020, 2021, 2022, 2023	MINI Cooper S E Countryman ALL4	$5,002
2020, 2021, 2022, 2023	MINI Cooper S E Hardtop	$7,500

Model year	Vehicle description	Credit amount
2012, 2014, 2016, 2017	i-MiEV [Electric Vehicle]	$7,500
2018, 2019, 2020	Outlander PHEV	$5,836
2021, 2022	Outlander PHEV	$6,587
2023	Outlander PHEV	$7,500

Model year	Vehicle description	Credit amount
2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022	Nissan LEAF	$7,500
2023	Nissan LEAF S	$7500
2023	Nissan LEAF SV Plus	$7500
2023	ARIYA ENGAGE FWD	$7500
2023	ARIYA EMPOWER+ FWD	$7500
2023	ARIYA VENTURE+ FWD	$7500
2023	ARIYA EVOLVE+ FWD	$7500
2023	ARIYA PREMIERE FWD	$7500

Model year	Vehicle description	Credit amount
2020, 2021	Polestar 1	$7,500
2021	Polestar 2	$7,500
2022, 2023	Polestar 2 – Long Range (single motor and dual motor)	$7,500

Model year	Vehicle description	Credit amount
2015	918 Spyder	$3,667
2015, 2016, 2017, 2018	Cayenne S E-Hybrid	$5,336
2019, 2020	Cayenne E-Hybrid	$6,712
2021, 2022	Cayenne E-Hybrid	$7,500
2020	Cayenne E-Hybrid Coupe Turbo S E-Hybrid Turbo S E-Hybrid Coupe	$6,712
2021, 2022	Cayenne E-Hybrid Coupe Turbo S E-Hybrid Turbo S E-Hybrid Coupe	$7,500
2014, 2015, 2016	Panamera S E-Hybrid	$4,752
2022	Panamera Turbo S E-Hybrid Sport Turismo	$7,500
2018	Panamera 4 PHEV: 4 E-Hybrid 4 E-Hybrid Sport Turismo 4 E-Hybrid Executive Turbo S E-Hybrid Turbo S E-Hybrid Executive Turbo S E-Hybrid Sport Turismo	$6,670
2019, 2020	Panamera 4 PHEV: 4 E-Hybrid 4 E-Hybrid Sport Turismo 4 E-Hybrid Executive Turbo S E-Hybrid Turbo S E-Hybrid Executive Turbo S E-Hybrid Sport Turismo	$6,712
2021	Panamera 4 PHEV: 4 E-Hybrid 4 E-Hybrid Sport Turismo 4 S E-Hybrid 4 S E-Hybrid Executive 4 S E-Hybrid Sport Turismo 4 E-Hybrid Executive Turbo S E-Hybrid Turbo S E-Hybrid Executive Turbo S E-Hybrid Sport Turismo	$7,500
2022	Panamera 4 PHEV: 4 E-Hybrid 4 E-Hybrid Executive 4 E-Hybrid Sport Turismo 4 S E-Hybrid 4 S E-Hybrid Executive 4 S E-Hybrid Sport Turismo Turbo S E-Hybrid Turbo S E-Hybrid Executive	$7,500
2020	Taycan EV 4S Turbo Turbo S	$7,500
2021, 2022	Taycan EV Taycan 4 Cross Turismo 4 S Cross Turismo Turbo Cross Turismo Turbo S Cross Turismo 4 S Turbo Turbo S GTS GTS Sport Turismo	$7,500

Model year	Vehicle description	Credit amount
2022, 2023	Rivian R1T	$7,500
2022, 2023	Rivian R1S	$7,500
2022, 2023	Rivian EDV 700	$7,500

See Mercedes-Benz USA, LLC.

Model year	Vehicle description	Credit amount
2019, 2020, 2021, 2022, 2023	Crosstrek Hybrid	$4,502
2023	Solterra	$7,500

Qualifying Vehicle	Credit available for vehicles acquired through 12/31/2018	Credit available for vehicles acquired 1/1/2019 through 6/30/2019	Credit available for vehicles acquired 7/1/2019 through 12/31/2019	Credit available 1/1/2020
Roadster 2008-2011	$7,500	$3,750	$1,875	$0
Model S 2012-2020	$7,500	$3,750	$1,875	$0
Model X 2016-2020	$7,500	$3,750	$1,875	$0
Model 3 Standard Range 2020	$7,500	$3,750	$1,875	$0
Model 3 Standard Range Plus 2019-2020	$7,500	$3,750	$1,875	$0
Model 3 Long Range 2017-2020	$7,500	$3,750	$1,875	$0
Model 3 Long Range AWD and AWD Performance 2018-2020	$7,500	$3,750	$1,875	$0
Model 3 Mid Range 2018-2020	$7,500	$3,750	$1,875	$0

Model year	Vehicle description	Credit amount
2011	Think City EV (Electric Vehicle)	$7,500

Qualifying Vehicle	Credit available for vehicles acquired through 9/30/2022	Credit available for vehicles acquired 10/1/2022 through 12/31/2022
Prius Prime Plug-In Hybrid 2017-2022	$4,502	$2,251
Prius Plug-in Electric Drive Vehicle 2012-2015	$2,500	$1,250
RAV4 EV 2012-2014	$7,500	$3,750
RAV4 Prime Plug-in Hybrid 2021-2022	$7,500	$3,750
Lexus NX Plug-in Hybrid 2022	$7,500	$3,750
bZ4X Plug-IN Electric 2023	$7,500	$3,750

Model year	Vehicle description	Credit amount
2014	VIA 2500 Extended Range Electric Passenger Van	$7,500
2014	VIA 1500 Extended Range Electric Truck 4WD (All body styles)	$7,500
2014	VIA 2500 Extended Range Electric Cargo Van	$7,500
2014	VIA 1500 Extended Range Electric Truck 2WD (All body styles)	$7,500

Model year	Vehicle description	Credit amount
2021	Volkswagen ID.4 (First Edition, Pro, Pro S, AWD Pro, AWD Pro S models)	$7,500
2022,2023	Volkswagen ID.4 (Pro, Pro S, AWD Models)	$7,500
2022	Volkswagen ID.4 (Pro, Pro S, RWD Models)	$7,500
2023	Volkswagen ID.4 (RWD, S RWD Models)	$7,500
2015, 2016, 2017, 2018, 2019	Volkswagen e-Golf	$7,500

Model year	Vehicle description	Credit amount
2023	C40 Recharge Twin (AWD BEV)	$7,500
2022	C40 Recharge Pure Electric	$7,500
2019	S60	$5,002
2023	S60 T8 Recharge (Extended Range)	$7,500
2020, 2021, 2022	S60	$5,419
2022	S60 Extended Range	$7,500
2018, 2019	S90	$5,002
2020, 2021, 2022	S90	$5,419
2022	S90 Extended Range	$7,500
2023	S90 T8 Recharge (Extended Range)	$7,500
2020, 2021, 2022	V60	$5,419
2022, 2023	V60 Extended Range	$7,500
2023	XC40 Recharge Twin (AWD BEV)	$7,500
2021, 2022	XC40 Recharge Pure Electric P8 AWD	$7,500
2018, 2019	XC60	$5,002
2020, 2021, 2022	XC60	$5,419
2022	XC60 Extended Range	$7,500
2023	XC60 T8 Recharge (Extended Range)	$7,500
2016, 2017	XC90	$4,585
2018, 2019	XC90	$5,002
2020, 2021, 2022	XC90	$5,419
2022	XC90 Extended Range	$7,500
2018, 2019	XC90 Excellence	$5,002
2023	XC90 T8 Recharge (Extended Range)	$7,500

Model year	Vehicle description	Credit amount
2011	Wheego LiFe Electric Vehicle	$7,500

Model year	Vehicle description	Credit amount
2014, 2015, 2016, 2017	Electric Van	$7,500
2016, 2017	Electric Minibus	$7,500

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Manufacturers and models for new qualified clean vehicles purchased in 2022 and before

Vehicles purchased in 2022 after August 16, 2022: Extra requirement

Index to manufacturers

Manufacturers and models for new qualified clean vehicles purchased in 2022 and before

Vehicles purchased in 2022 after August 16, 2022: Extra requirement

Index to manufacturers

American Honda Motor Co., Inc.

AMP Electric Vehicles, Inc.

Audi of America, LLC

Azure Dynamics, Inc.

BMW of North America

Bentley Motors, Inc.

Boulder Electric Vehicles, Inc.

BYD Motors, Inc.

Canoo Inc.

CODA Automotive

Electric Last Mile, Inc. (ELMS)

Electric Mobile Cars

Electric Vehicles International

Ferrari North America, Inc.

FCA (Fiat Chrysler Automobiles) North America Holdings, LLC

Fisker Automotive, Inc.

Fisker Group, Inc.

Ford Motor Company - Phase out initiated

General Motors, LLC - Phase out initiated

Hyundai Motor America

Jaguar Land Rover North America, LLC

Kandi (Zhejiang Kandi Vehicles Co., Ltd.)

Karma Automotive LLC

Kia America, Inc.

Lucid USA, Inc.

McLaren Automotive, Inc.

Mazda Motor of America, Inc.

Mercedes-Benz USA, LLC

MINI USA

Mitsubishi Motors North America, Inc.

Nissan North America

Polestar Automotive USA Inc.

Porsche Cars North America, Inc.

Rivian Automotive, LLC

Smart USA Distributor, LLC

Subaru Corporation

Tesla, Inc. - Phase out initiated

Think NA

Toyota Motor Sales, U.S.A., Inc. - Phase Out Initiated

VIA Motors, Inc.

Volkswagen Group of America

Volvo Car North America, LLC

Wheego Electric Cars, Inc.

Zenith Motors, Inc.