Buying a charger is a cost. Paying it back is a calculation. Too many finance teams focus on the hardware price and overlook the three variables that actually drive EV charger ROI for businesses: the price per kilowatt-hour over time, the grants that cut the upfront investment, and actual fleet usage. This guide breaks down the numbers for an SMB fitting out its depot, covering installation cost, savings versus public charging, tax treatment, payback period, and a full worked example.
- All-in installation cost (hardware + certified IRVE electrician + grid connection): €3,000–€4,500 ex-VAT per AC point.
- Grants that cut the investment: 75% tax credit until 31 December 2025, ADVENIR subsidy, 5.5% VAT rate.
- Savings per kWh: ~€0.19 on-site versus €0.35–€0.60 on public networks, or up to €0.79 at motorway ultra-rapid chargers.
- Fleet mileage: the more kWh the fleet consumes on-site, the larger the saving.
Total cost of ownership: what the hardware price tag doesn't tell you
A 22 kW AC wallbox costs €700–€2,000 ex-VAT in hardware alone[1]. That number means nothing until the unit is installed. Once a certified IRVE electrician has fitted it (mandatory above 3.7 kW), connected it to the distribution board, and added OCPP connectivity and load-balancing, the real cost lands at €3,000–€4,500 ex-VAT per point in a business environment[2]. The extra line items come from potential meter upgrades, cable routing, and, for pedestal-mounted units, a concrete plinth.
Beyond capex, you need to budget for opex: a dedicated electricity subscription, software costs (CPO operator licence or SaaS fee), and maintenance. Over ten years (the typical depreciation life of charging infrastructure[3]), those recurring lines outweigh the purchase price. The criteria for choosing a charger therefore directly shape long-term profitability, not just the upfront ticket.
Private kWh vs. public kWh: the gap that pays for the installation
This is where the calculation tips. One kilowatt-hour drawn from a company charger costs around €0.19 incl. VAT, in line with the regulated electricity tariff (Tarif Bleu, ~€0.194/kWh base option, early 2026)[4]. On a public network, the same kWh costs €0.35–€0.60 at a street-side AC charger, and climbs to €0.59–€0.79 at motorway ultra-rapid stations such as Ionity or Fastned[5].
That's a gap of €0.16–€0.60 per kWh depending on your comparison point. For a saloon that uses 18 kWh/100 km, charging at the depot instead of an ultra-rapid charger saves €3–€10 per 100 km. Over 20,000 km per year per vehicle, those savings run to several thousand euros. It's that recurring annual saving, compounded year after year, that turns a capital expenditure into a profitable investment. The charging cost comparison by power level spells out this jump between technologies.
| Charging location | Price per kWh | Cost per 100 km (~18 kWh) | Over 20,000 km/year |
|---|---|---|---|
| Company charger (private) | ~€0.19 | €3.42 | €684 |
| Public AC charger (22 kW) | €0.40 | €7.20 | €1,440 |
| Motorway ultra-rapid (DC) | €0.69 | €12.42 | €2,484 |
Charging on a private network costs two to four times less than on public infrastructure. Across a fleet of ten vehicles covering 20,000 km/year, the gap reaches €7,600–€18,000 per year, more than enough to recover the installation cost.
Grants that cut the upfront investment
Three schemes can be stacked, potentially bringing the installation cost below €2,000 ex-VAT per point. First, a 75% tax credit on purchase and installation costs, capped at €500 per charger, for payments made by 31 December 2025[6]. Not renewed for 2026, this credit rewards businesses that finalise installations before the deadline.
Second, the ADVENIR subsidy, extended to 2027: for a private car park serving fleets and employees, it covers 20% of the ex-VAT cost, capped at €600 per charging point[7]. Rates rise to 50% (€2,200) for heavy goods vehicles. Third, a tax benefit: a reduced VAT rate of 5.5% applies to the supply, installation, and maintenance of charging infrastructure, versus the standard 20%[8]. An eligibility certificate must be provided to the installer.
Lock in your quote before end-2025 to secure the tax credit. The scheme is not renewed for 2026; a charger invoiced and paid in January 2026 will not qualify. The ADVENIR subsidy and the 5.5% VAT rate, however, remain in force.
Payback period: 5 to 10 years depending on usage
For accounting purposes, charging infrastructure is depreciated over 5 to 10 years depending on company policy[3]. In cash-flow terms, the actual payback period shrinks sharply once the fleet is active. An underused charger pays back slowly. One that charges two vehicles in rotation every night reaches break-even in two to four years, or even less once grants are factored in.
The chart below illustrates the effect of grants and usage volume on profitability. Without grants and with a single vehicle, payback exceeds five years. Stack the available grants and run the charger at full capacity, and it falls below two years.
Worked example: ten vehicles, one depot, eight years
Take a delivery SMB fitting five 22 kW wallboxes at its depot for ten electric vehicles (mid-day rotation). Investment: 5 × €3,800 ex-VAT = €19,000. Applicable grants: tax credit 5 × €500 = €2,500, ADVENIR 5 × €600 = €3,000, leaving a net cost of €13,500 ex-VAT. Add the usage saving: ten vehicles × 20,000 km × 18 kWh/100 km = 36,000 kWh per year.
Charged at the depot at €0.19, those kWh cost €6,840 per year. On a public AC network at €0.40, the bill would reach €14,400, a saving of €7,560 per year. The EV charger ROI for this business falls below two years (€13,500 / €7,560 ≈ 1.8 years). Over eight years, the company saves more than €60,000 — before counting the deductible VAT on consumed electricity and the operational advantage of a fleet managed through a centralised fleet management platform.
ROI does not hinge on the charger price. It hinges on the kWh price gap multiplied by fleet mileage. A charger running at full capacity pays back in under two years; one that sits idle never pays back at all.
Don't overlook the tax treatment of electric fuel
Electricity used for charging unlocks another advantage: the VAT on it is fully deductible for a 100% electric vehicle assigned to business use, unlike VAT on a passenger car. For a company vehicle used exclusively for business, the deduction reaches 100% on the electric share[8]. The business therefore recovers part of the kWh cost on top of the tariff saving, a double benefit rarely highlighted in supplier quotes.
This accounting point strengthens the economic case for a coherent fleet transition. Companies also looking to maximise their TICPE fuel tax recovery on their remaining petrol and diesel vehicles will find that electric charging fits naturally into a broader fuel cost strategy.
Frequently asked questions
How do you calculate the ROI of a corporate EV charger?
Divide the net investment after grants (hardware + installation, minus tax credit and ADVENIR subsidy) by the annual kWh saving (the gap between the private rate ~€0.19 and the public rate €0.35–€0.60, multiplied by consumption volume). For a charger running at full capacity, payback typically falls below two years[4].
What is the depreciation life of an EV charger?
For accounting purposes, 5 to 10 years depending on company policy[3]. In cash-flow terms, break-even often falls between 2 and 4 years after grants, provided the charger is actively used by the fleet.
Is the €500 tax credit still available in 2026?
No. The 75% tax credit (capped at €500 per charger) covers costs incurred and paid by 31 December 2025; it is not renewed for 2026[6]. The ADVENIR subsidy and the 5.5% VAT rate remain active.
How much does a kWh cost when charging at a company charger?
Around €0.19 incl. VAT on a private charger, in line with the regulated electricity tariff[4]. That is two to four times cheaper than a public AC charger (€0.35–€0.60) and up to four times cheaper than a motorway ultra-rapid station (€0.59–€0.79)[5].
Is the VAT on charger installation recoverable?
Yes. Installation and fitting benefit from a reduced VAT rate of 5.5% with an eligibility certificate, versus the standard 20%[8]. VAT on electricity consumed is also deductible for a 100% electric vehicle assigned to business use.
Does the ADVENIR subsidy apply to company car parks?
Yes. For a private car park serving fleets and employees, it covers 20% of the ex-VAT cost, capped at €600 per charging point, and up to €2,200 for heavy goods vehicle fleets[7]. The programme runs until 2027.
Pillar guide: this article is part of our corporate mobility white paper.
References
- GreenSpot, Price of a 7.4–22 kW AC charger, hardware only (€700–€2,000 ex-VAT). greenspot.fr. ↩
- Beev, Installing EV chargers for businesses in 2025, €3,000–€4,500 ex-VAT per all-in lot. beev.co. ↩
- Greenspot / Idex, Depreciation life of charging infrastructure, 5 to 10 years depending on accounting policy. greenspot.fr. ↩
- Fournisseurs-Électricité / Selectra, Regulated electricity tariff (Tarif Bleu), ~€0.194/kWh base option, early 2026. fournisseurs-electricite.com. ↩
- Chargemap / Numerama, Public IRVE charging rates, AC €0.35–€0.60/kWh, motorway ultra-rapid €0.59–€0.79 (Ionity, Fastned). chargemap.com. ↩
- Service-Public.gouv.fr, Tax credit for EV charger installation, 75% of costs, capped at €500 per unit, for expenditure up to 31 December 2025. service-public.gouv.fr. ↩
- ADVENIR, EV charger funding programme, fleets and employees: 20% / €600 ex-VAT per point, extended to 2027. advenir.mobi. ↩
- La Revue Fiduciaire / IZI by EDF, Reduced 5.5% VAT on the supply, installation, and maintenance of charging infrastructure. VAT deductible on electricity (100% electric vehicle assigned to business use). izi-by-edf.fr. ↩
