If your vehicle is registered in Georgia, meets the low or zero emission standard and is powered solely by an alternative fuel *, you may be eligible for one of the following tax credits: Click here to download list of eligible vehicles
Alternative fuels include (but are not limited to):
*"Solely by alternative fuels” means a vehicle that is capable of running ONLY on alternative fuel. A vehicle that is capable of operating on gasoline or diesel does not qualify for the tax credit.
If you own a business enterprise that is not retail and is engaged in manufacturing, warehousing and distribution, processing, telecommunications, tourism, and research and development industries, you may qualify for the following tax credit:
- Electric vehicle chargers
PLEASE NOTE: Chargers installed at a personal residence do not qualify for the tax credit.
Available Tax Credits
- Low Emission and Zero Emission Vehicles
The State of Georgia offers the following tax credits to purchased or leased vehicles that are registered in Georgia and that are fueled solely by an alternative fuel*:
- Low-Emission Vehicle (LEV) -
10% of the vehicle cost or
$2,500 (whichever is less)
- Zero Emission Vehicle (ZEV) -
20% of the vehicle cost or
$5,000 (whichever is less)
NOTE: To receive this credit, the vehicle cannot receive its electricity from an on-board combustion device. Please note that hybrid electric, diesel and gasoline vehicles do not qualify, even if the vehicle has a label noting that it is a LEV. Vehicles must solely operate on an alternative fuel to qualify.
- Vehicle Conversions -
10% of the conversion cost or
$2,500 (whichever is less).
NOTE: The converted vehicle kit must be certified by the manufacturer to meet EPA low emission (LEV) standards, and the converted vehicle must solely operate on an alternative fuel. In addition, the gasoline/diesel fuel system must be disabled or completely removed from the vehicle.
- Electric Vehicle Charger
10% of the cost of the charger and its installation or
$2,500 (whichever is less).
- A tax credit for an Electric Vehicle Charger is available only to business enterprises. Chargers installed at individual homes and retail businesses do not qualify.
- A qualified charger is one that is rated greater than 130 volts and is designed to charge on - road vehicles.
- The charger must be installed in Georgia and must remain in Georgia for 5 consecutive years.
Steps to take if you qualify for a tax credit:
For more information or to return your completed LEV/ZEV, Conversion or Electric Vehicle Charger Certification Form, please contact:
For more information about how to obtain your tax credit once you have received your approved, completed LEV certificate form, please contact:
Georgia Department of Revenue
Environmental Compliance Specialist
Georgia Environmental Protection Division
Air Protection Branch
Mobile and Area Sources
4244 International Parkway
Atlanta, GA 30354
Clean Cities Georgia
The Alternative Fuels and Advanced Vehicles Data Center (AFDC)