Give feedback on the Income Tax Assessment (Hydrogen Production Tax Incentive – Grid Matching Requirements) Draft Instrument 2026.
The draft instrument sets out the grid matching rules for hydrogen producers who want to claim the Hydrogen Production Tax Incentive.
The incentive provides a refundable tax offset of $2 per kilogram of eligible hydrogen produced.
To qualify, producers must:
meet emissions standards and
be certified under the Guarantee of Origin Scheme.
The tax offset will be available from 1 July 2027 to 30 June 2040. Each project can access the offset for up to 10 years.
The draft instrument applies to grid-connected hydrogen projects. These projects must source renewable electricity from the same grid they are connected to.
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Related content
- Joint media release by the Hon Dr Jim Chalmers MP, the Hon Chris Bowen MP, the Hon Madeleine King MP and Senator the Hon Tim Ayres (25 November 2024) – Production tax incentives to help build a Future Made in Australia
- Joint media release by the Hon Anthony Albanese MP and the Hon Dr Jim Chalmers MP (14 May 2024) – Investing in a Future Made in Australia
