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:

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 yearVehicle descriptionCredit amount
2014Accord Plug-In Hybrid$3,626
2018, 2019, 2020, 2021Clarity Plug-In Hybrid$7,500

Model yearVehicle descriptionCredit amount
2012AMP GCE Electric Vehicle$7,500
2012AMP MLE Electric Vehicle$7,500

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

Model yearVehicle descriptionCredit amount
2011, 2012Azure Dynamics Transit Connect Electric Vehicle$7,500

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

Model yearVehicle descriptionCredit amount
2020, 2021Bentayga Hybrid SUV$7,500
2022Flying Spur Hybrid$7,500

Model yearVehicle descriptionCredit amount
2013Boulder Electric Delivery Van DV-500$7,500
2013Boulder Electric Shuttle DV500$7,500
2013Boulder Electric Flat Bed DV-500$7,500
2013Boulder Electric Service Body DV-500$7,500

Model yearVehicle descriptionCredit amount
2012, 2013, 2014, 2015, 2016, 2017BYD e6 Electric Vehicle$7,500

Model yearVehicle descriptionCredit amount
2023Lifestyle Deliver Vehicle$7,500
2023Lifestyle Vehicle Base$7,500
2023Lifestyle Vehicle Adventure$7,500
2023Lifestyle Vehicle Premium$7,500

Model yearVehicle descriptionCredit amount
2010, 2012CODA Sedan (Electric Vehicle Manufactured by CODA Automotive Inc.)$7,500

Model yearVehicle descriptionCredit amount
2022ELMS Urban Delivery$7,500

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

Model yearVehicle descriptionCredit amount
2011, 2012Electric Vehicles International (EVI) EVI-MD (Medium Duty) Electric truck$7,500
2011, 2012Electric Vehicles International (EVI) EVI-WI (Walk-In) Electric truck$7,500

Model yearVehicle descriptionCredit amount
2022296 GTB$3,334
2020, 2021SF90 Stradale$3,501

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

Model yearVehicle descriptionCredit amount
2012Fisker Karma Sedan$7,500

Model yearVehicle descriptionCredit amount
2023Fisker 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 VehicleCredit 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

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 VehicleCredit available for vehicles acquired through 3/31/2019Credit available for vehicles acquired 4/1/2019 through 9/30/2019Credit available for vehicles acquired 10/1/2019 through 3/31/2020Credit 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 yearVehicle descriptionCredit amount
2016, 2017, 2018, 2019Sonata Plug-in Hybrid Electric Vehicle$4,919
2017, 2018, 2019, 2020, 2021Ioniq Electric Battery Vehicle$7,500
2022Ioniq 5 – 58 kWh$7,500
2022Ioniq 5 Electric Battery Vehicle$7,500
2023Ioniq 5 – 77.4kWh$7,500
2018, 2019, 2020, 2021, 2022Ioniq Plug-In Hybrid Electric Vehicle$4,543
2019, 2020, 2021, 2022, 2023Kona Electric Vehicle$7,500
2022, 2023Tucson Plug-In Hybrid$6,587
2022, 2023Santa Fe Plug-In Hybrid$6,587
2023Genesis GV60$7,500
2022Genesis G80$7,500

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

Model yearVehicle descriptionCredit amount
2019, 2020, 2021Kandi EX3$7,500
2019, 2020Kandi K22$7,500
2020, 2021, 2022Kandi K23$7,500
2020, 2021, 2022Kandi K27$7,500

Model yearVehicle descriptionCredit amount
2021, 2022GS-6$7,500
2018, 2019, 2020, 2021, 2022Revero$7,500

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

Model yearVehicle descriptionCredit amount
2022Lucid Air Dream Edition$7,500
2022, 2023Lucid Air Grand Touring$7,500
2023Lucid Air Touring$7,500
2023Lucid Air Pure$7,500

Model yearVehicle descriptionCredit amount
2023Artura Plug-In Hybrid$4,585
2022Artura$4,585

Model yearVehicle descriptionCredit amount
2022Mazda MX-30$7,500

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

Model yearVehicle descriptionCredit amount
2018, 2019MINI Cooper S E Countryman ALL4$4,001
2020, 2021, 2022, 2023MINI Cooper S E Countryman ALL4$5,002
2020, 2021, 2022, 2023MINI Cooper S E Hardtop$7,500

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

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

Model yearVehicle descriptionCredit amount
2020, 2021Polestar 1$7,500
2021Polestar 2$7,500
2022, 2023Polestar 2 – Long Range (single motor and dual motor)$7,500

Model yearVehicle descriptionCredit amount
2015918 Spyder$3,667
2015, 2016, 2017, 2018Cayenne S E-Hybrid$5,336
2019, 2020Cayenne E-Hybrid$6,712
2021, 2022Cayenne 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, 2016Panamera S E-Hybrid$4,752
2022Panamera 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 yearVehicle descriptionCredit amount 
2022, 2023Rivian R1T$7,500
2022, 2023Rivian R1S$7,500
2022, 2023Rivian EDV 700$7,500

Model yearVehicle descriptionCredit amount
2019, 2020, 2021, 2022, 2023Crosstrek Hybrid$4,502
2023Solterra$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 VehicleCredit available for vehicles acquired through 12/31/2018Credit available for vehicles acquired 1/1/2019 through 6/30/2019Credit available for vehicles acquired 7/1/2019 through 12/31/2019Credit 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 yearVehicle descriptionCredit amount
2011Think City EV (Electric Vehicle)$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 VehicleCredit available for vehicles acquired through 9/30/2022Credit 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 yearVehicle descriptionCredit amount
2014VIA 2500 Extended Range Electric Passenger Van$7,500
2014VIA 1500 Extended Range Electric Truck 4WD (All body styles)$7,500
2014VIA 2500 Extended Range Electric Cargo Van$7,500
2014VIA 1500 Extended Range Electric Truck 2WD (All body styles)$7,500

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

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

Model yearVehicle descriptionCredit amount
2011Wheego LiFe Electric Vehicle$7,500

Model yearVehicle descriptionCredit amount
2014, 2015, 2016, 2017Electric Van$7,500
2016, 2017Electric Minibus$7,500