You may be eligible for a one-time excise tax credit, up to $3000.00, when you purchase a qualifying plug-in electric vehicle. Effective July 1, 2017 through June 30, 2020, an individual may be entitled to receive an excise tax credit on a qualifying plug-in electric vehicle regardless of whether they own or lease the vehicle. Business entities may also qualify for the tax credit on up to ten vehicles.
The criteria for a qualifying plug-in electric vehicle are as follows:
- The vehicle must be made by a manufacturer primarily for use on public streets, roads and highways.
- The vehicle cannot be modified from the manufacturer's specifications.
- The vehicle must be a new vehicle and titled for the first time on or after July 1, 2017, but before July 1, 2020.
- The vehicle must be acquired for use or lease by the taxpayer, and not for resale.
- The vehicle must be capable of being recharged from an external source of electricity.
- Has a total purchase price not exceeding $60,000
- Has a battery capacity of at least 5.0 kilowatt-hours
Credit request received are subject to the availability of funding and will be processed in the following amounts:
- $100 times the kilowatt-hours of battery capacity of the vehicle, not to exceed the excise tax paid.
- Vehicles with 30 kilowatt-hours and above will only qualify for the maximum allowed of $3,000.
If you have purchased a plug-in electric vehicle from a Maryland dealer, the dealer will assist you with completing the proper form for the tax credit, you may download the Excise Tax Request for a Plug-in Electric Vehicle (VR-334) form.
• There is no fee for applying for the tax credit.
Credit requests received are subject to the availability of funding and will be calculated accordingly.
Excise Tax Refund Unit
6601 Ritchie Highway, NE, Room 202
Glen Burnie, MD 21062
For telephone questions:
MVA Customer Service Center: