Super-Depreciation for Construction Equipment (TP) Is Still Available in 2026
The scheme was reintroduced by the Finance Act for 2024 to support companies in the sector following the gradual removal of the tax advantage on Non-Road Diesel (GNR).
Here are the key points for this year:
- Validity Period
The current scheme covers acquisitions made between January 1, 2024 and December 31, 2026. You are therefore in the final year of the current window to benefit from it, unless it is subsequently extended.
- Eligible Equipment
The super-depreciation applies to new Non-Road Mobile Machinery (NRMM) belonging to the following categories:
- “Clean energy” construction equipment: Electric, hydrogen, natural gas, or hybrid powertrains (subject to specific emission thresholds).
- Stage V thermal construction equipment: Equipment whose engine complies with the European “Stage V” standard, provided it is acquired as a replacement for machinery more than 5 years old used for the same purpose.
- Deduction Rates
The tax deduction rate depends on the size of your company:
- Standard rate: 40% of the original value of the asset (excluding financing costs).
- SME rate: 60% (for companies with fewer than 250 employees and a turnover of l< less than €50M or a balance sheet total of less than <€43M).
- Accounting Treatment
This deduction is fiscal, not accounting-based:
- Elle s’ajoute à l’amortissement classique.
- It is added on top of standard depreciation.Elle est répartie de manière linéaire sur la durée normale d’utilisation de l’engin.
- It applies to both outright purchases and finance lease or hire purchase agreements (LOA) signed before the end of 2026.
