Malus tax on the most polluting vehicles

Verified 01 July 2020 - Directorate for Legal and Administrative Information (Prime Minister)

Motor malus: 2021 rule changes

Published on 12 October 2020

The 2021 Finance Bill amends the malus tax rules on certain highly polluting vehicles.

This text is currently being discussed in Parliament.

The information contained on this page remains current while waiting for an amending text.

You have to pay a tax when registering certain particularly polluting vehicles. For a new vehicle, the tax, known as a malus, is calculated on the basis of CO2 emissions or tax power, depending on whether the vehicle has been subject to a Community type or not. For a used vehicle, the tax depends on the tax power of the vehicle. In addition, the most polluting vehicles are subject to an annual tax.

Purchase in France

Vehicles concerned

The malus applies to the following categories of vehicles:

  • Car category M1
  • Multi-purpose vehicle of category N1 but intended for the carriage of passengers, their luggage or their goods
  • Vehicle of category N1 of bodywork pickup truck with at least 5 seats, unless it is used exclusively for the operation of ski lifts and ski areas

The malus applies to the new vehicle during its 1re registration in France.

The vehicle may be purchased or rented with an option to purchase or for a period of at least 2 years.

The malus does not apply to commercial vehicles and persons with a disability..

Please note

since 1to July 2020, a vehicle not subjected to the malus during the 1re registration, is subject to the malus during registration resulting from technical changes which cause him to lose the benefit of the exemption. For example, a change transforming a utility in vehicle for the transport of passengers..

Tax Calculation

Vehicle which has been granted Community type-approval

The tax on a vehicle which has been subject to Community type is calculated on the basis of the number of grams of carbon dioxide (CO₂) emitted per kilometer.

A vehicle equipped to operate with the superethanol E85 shall be abatement 40 % on CO2 emission rates. However, this reduction shall not apply to vehicles with CO2 emissions exceeding 250 g/km.

Example :

a new vehicle equipped to operate with E85 superethanol emits 180 g CO2 per km. A reduction of 40 % shall apply to its CO2 content, i.e. 72 g (180 x 40 %). The rate used to calculate the malus is 108 grams (180 - 72). This vehicle is therefore not subject to the malus.

To find out the CO₂ emission rate, you can use the following service by indicating the make, model and version of the car.

Know the CO2 emission rate of your new car

Vehicle not granted Community type-approval

If the vehicle has not been Community type, the tax depends on the tax power of the vehicle, expressed in horsepower (CV).

Tax Reduction

Large families can enjoy a malus minoring..

Tax amount

It varies if the vehicle has been subjected to a Community type or not.

Vehicle which has been granted Community type-approval

Vehicles registered in January or February 2020

Tableau - Malus NEDC: vehicle with Community type-approval registered in January or February 2020

Co emission rate2 per kilometer

Amount

Less than 110 grams (g)

€0

110 g

€50

111 g

€75

112 g

€100

113 g

€125

114 g

€150

115 g

€170

116 g

€190

117 g

€210

118 g

€230

119 g

€240

120 g

€260

121 g

€280

122 g

€310

123 g

€330

124 g

€360

125 g

€400

126 g

€450

127 g

€540

128 g

€650

129 g

€740

130 g

€818

131 g

€898

132 g

€983

133 g

€1074

134 g

€1172

135 g

€1276

136 g

€1386

137 g

€1,504

138 g

€1,629

139 g

€1,761

140 g

€1,901

141 g

€2,049

142 g

€2,205

143 g

€2,370

144 g

€2,544

145 g

€2,726

146 g

€2,918

147 g

€3,119

148 g

€3,331

149 g

€3,552

150 g

€3,784

151 g

€4,026

152 g

€4,279

153 g

€4,543

154 g

€4,818

155 g

€5,105

156 g

€5,404

157 g

€5,715

158 g

€6,039

159 g

€6,375

160 g

€6,724

161 g

€7,086

162 g

€7,462

163 g

€7,851

164 g

€8,254

165 g

€8671

166g

€9103

167 g

€9,550

168 g

€10,011

169 g

€10,488

170 g

€10,980

171 g

€11,488

172 g

€12,012

173 g

€12,552

174 g

€13,109

175 g

€13,682

176 g

€14,273

177 g

€14,881

178 g

€15,506

179 g

€16,149

180 g

€16,810

181 g

€17,490

182 g

€18,188

183 g

€18,905

184 g

€19,641

Greater than 184 g

€20,000

Vehicle registered from March 2020

Tableau - Malus WLTP: vehicle with Community type-approval registered as from March 2020

Co emission rate2 per kilometer

Amount

Less than 138 grams (g)

€0

138 g

€50

139 g

€75

140 g

€100

141 g

€125

142 g

€150

143 g

€170

144 g

€190

145 g

€210

146 g

€230

147 g

€240

148 g

€260

149 g

€280

150 g

€310

151 g

€330

152 g

€360

153 g

€400

154 g

€450

155 g

€540

156 g

€650

157 g

€740

158 g

€818

159 g

€898

160 g

€983

161 g

€1074

162 g

€1172

163 g

€1276

164 g

€1386

165 g

€1,504

166 g

€1,629

167 g

€1,761

168 g

€1,901

169 g

€2,049

170 g

€2,205

171 g

€2,370

172 g

€2,544

173 g

€2,726

174 g

€2,918

175 g

€3,119

176 g

€3,331

177 g

€3,552

178 g

€3,784

179 g

€4,026

180 g

€4,279

181 g

€4,543

182 g

€4,818

183 g

€5,105

184 g

€5,404

185 g

€5,715

186 g

€6,039

187 g

€6,375

188 g

€6,724

189 g

€7,086

190 g

€7,462

191 g

€7,851

192 g

€8,254

193 g

€8,671

194 g

€9103

195 g

€9,550

196 g

€10,011

197 g

€10,488

198 g

€10,980

199 g

€11,488

200 g

€12,012

201 g

€12,552

202 g

€13,109

203 g

€13,682

204 g

€14,273

205g

€14,881

206 g

€15,506

207 g

€16,149

208 g

€16,810

209 g

€17,490

210 g

€18,188

211 g

€18,905

212 g

€19,641

Greater than 212 g

€20,000

Vehicle not granted Community type-approval
Tableau - Malus 2020 for vehicles not covered by Community type-approval

Administrative power (in ch: titleContent)

Amount

≤ 5

€0

Between 6 and 7

€3,125

Between 8 and 9

€6,250

Between 10 and 11

€9,375

Between 12 and 13

€12,500

Between 14 and 15

€15,625

Between 16 and 17

€18,750

≥ 18

€20,000

Payment

If the registration is made by the dealer, the malus is included in the invoice in the category of

registration fee

..

Otherwise, you pay the malus when you make the vehicle registration procedure on theCHILDREN: titleContent..

It is the date of registration that counts, not the date of order or purchase..

Vehicles concerned

The tax on used vehicles applies to the following particularly polluting vehicles:

  • Car category M1
  • Multi-purpose vehicle of category N1 but intended for the carriage of passengers, their luggage or their goods
  • Vehicle of category N1 of bodywork pickup truck with at least 5 seats, unless it is used exclusively for the operation of ski lifts and ski areas

The vehicle may be purchased or rented with an option to purchase or for a period of at least 2 years.

Please note

the tax on used vehicles does not apply to commercial vehicles (N1 trucks) and persons with a disability..

Tax Calculation

The tax depends on the tax power of the vehicle, expressed in horsepower (CV).

Tax amount

Tableau - Tax on used vehicles

Fiscal Power

Rate

Less than or equal to 9 ch: titleContent

€0

Between 10 and 11 ch: titleContent

€100

Between 12 and 14 ch: titleContent

€300

More than 14 ch: titleContent

€1,000

The tax shall be reduced by one tenth of each year started from the date of 1re registration.

Payment

If registration is made by the dealer, tax on used vehicles is included in the invoice in the category of

registration fee

..

Otherwise, you pay the tax when you do the vehicle registration procedure on theCHILDREN: titleContent..

It is the date of registration that counts, not the date of order or purchase..

Vehicles concerned

The annual tax on the most polluting vehicles shall apply to vehicles registered from 2009.

It concerns the following vehicles:

  • Private vehicle
  • Multi-purpose passenger vehicle
  • Vehicle pickup truck with at least 5 seats, unless it is used exclusively for the operation of ski lifts and ski areas

The vehicle may be purchased or rented, with an option to purchase or for a period of at least 2 years.

Tax Calculation

The tax calculation will vary if the vehicle has been subject to a Community type or not.

Vehicle which has been granted Community type-approval

The tax applies to your vehicle if its CO₂ emissions exceed the following limits:

Tableau - CO₂ emission rate

Year 1re registration

CO₂ (g/km)

2009

250

2010

245

2011

245

2012 or later

190

Vehicle not granted Community type-approval

The tax applies to your vehicle if its administrative power exceeds 16 ch: titleContent..

Exemptions

The annual tax on the most polluting vehicles does not apply to vans and persons with a disability..

Amount

The tax amount is €160..

You must pay it from the year following the issuance of the vehicle registration certificate (gray card).

Each year, you receive a collection certificate at your home.

Purchase abroad

Vehicles concerned

The malus applies to the following particularly polluting vehicles:

  • Car category M1
  • Multi-purpose vehicle of category N1 but intended for the carriage of passengers, their luggage or their goods
  • Vehicle of category N1 of bodywork pickup truck with at least 5 seats, unless it is used exclusively for the operation of ski lifts and ski areas

The malus applies to a new vehicle during its 1re registration in France.

The vehicle may be purchased or rented with an option to purchase or for a period of at least 2 years.

The malus does not apply to commercial vehicles and persons with a disability..

Please note

since 1to July 2020, a vehicle not subjected to the malus during the 1re registration, is subject to the malus during registration resulting from technical changes which cause him to lose the benefit of the exemption. For example, a change transforming a utility in vehicle for the transport of passengers..

Tax Calculation

Vehicle which has been granted Community type-approval

The tax on a vehicle which has been subject to Community type is calculated on the basis of the number of grams of carbon dioxide (CO₂) emitted per kilometer.

A vehicle equipped to operate with the superethanol E85 shall be abatement 40 % on CO2 emission rates. However, this reduction shall not apply to vehicles with CO2 emissions exceeding 250 g/km.

Example :

a new vehicle equipped to operate with E85 superethanol emits 180 g CO2 per km. A reduction of 40 % shall apply to its CO2 content, i.e. 72 g (180 x 40 %). The rate used to calculate the malus is 108 grams (180 - 72). This vehicle is therefore not subject to the malus.

To find out the CO₂ emission rate, you can use the following service by indicating the make, model and version of the car.

Know the CO2 emission rate of your new car

Vehicle not granted Community type-approval

If the vehicle has not been Community type, the tax depends on the tax power of the vehicle, expressed in horsepower (CV).

Tax Reduction

Large families can enjoy a malus minoring..

Tax amount

It varies if the vehicle has been subjected to a Community type or not.

Vehicle which has been granted Community type-approval

Vehicles registered in January or February 2020

Tableau - Malus NEDC: vehicle with Community type-approval registered in January or February 2020

Co emission rate2 per kilometer

Amount

Less than 110 grams (g)

€0

110 g

€50

111 g

€75

112 g

€100

113 g

€125

114 g

€150

115 g

€170

116 g

€190

117 g

€210

118 g

€230

119 g

€240

120 g

€260

121 g

€280

122 g

€310

123 g

€330

124 g

€360

125 g

€400

126 g

€450

127 g

€540

128 g

€650

129 g

€740

130 g

€818

131 g

€898

132 g

€983

133 g

€1074

134 g

€1172

135 g

€1276

136 g

€1386

137 g

€1,504

138 g

€1,629

139 g

€1,761

140 g

€1,901

141 g

€2,049

142 g

€2,205

143 g

€2,370

144 g

€2,544

145 g

€2,726

146 g

€2,918

147 g

€3,119

148 g

€3,331

149 g

€3,552

150 g

€3,784

151 g

€4,026

152 g

€4,279

153 g

€4,543

154 g

€4,818

155 g

€5,105

156 g

€5,404

157 g

€5,715

158 g

€6,039

159 g

€6,375

160 g

€6,724

161 g

€7,086

162 g

€7,462

163 g

€7,851

164 g

€8,254

165 g

€8671

166g

€9103

167 g

€9,550

168 g

€10,011

169 g

€10,488

170 g

€10,980

171 g

€11,488

172 g

€12,012

173 g

€12,552

174 g

€13,109

175 g

€13,682

176 g

€14,273

177 g

€14,881

178 g

€15,506

179 g

€16,149

180 g

€16,810

181 g

€17,490

182 g

€18,188

183 g

€18,905

184 g

€19,641

Greater than 184 g

€20,000

Vehicle registered from March 2020

Tableau - Malus WLTP: vehicle with Community type-approval registered as from March 2020

Co emission rate2 per kilometer

Amount

Less than 138 grams (g)

€0

138 g

€50

139 g

€75

140 g

€100

141 g

€125

142 g

€150

143 g

€170

144 g

€190

145 g

€210

146 g

€230

147 g

€240

148 g

€260

149 g

€280

150 g

€310

151 g

€330

152 g

€360

153 g

€400

154 g

€450

155 g

€540

156 g

€650

157 g

€740

158 g

€818

159 g

€898

160 g

€983

161 g

€1074

162 g

€1172

163 g

€1276

164 g

€1386

165 g

€1,504

166 g

€1,629

167 g

€1,761

168 g

€1,901

169 g

€2,049

170 g

€2,205

171 g

€2,370

172 g

€2,544

173 g

€2,726

174 g

€2,918

175 g

€3,119

176 g

€3,331

177 g

€3,552

178 g

€3,784

179 g

€4,026

180 g

€4,279

181 g

€4,543

182 g

€4,818

183 g

€5,105

184 g

€5,404

185 g

€5,715

186 g

€6,039

187 g

€6,375

188 g

€6,724

189 g

€7,086

190 g

€7,462

191 g

€7,851

192 g

€8,254

193 g

€8,671

194 g

€9103

195 g

€9,550

196 g

€10,011

197 g

€10,488

198 g

€10,980

199 g

€11,488

200 g

€12,012

201 g

€12,552

202 g

€13,109

203 g

€13,682

204 g

€14,273

205g

€14,881

206 g

€15,506

207 g

€16,149

208 g

€16,810

209 g

€17,490

210 g

€18,188

211 g

€18,905

212 g

€19,641

Greater than 212 g

€20,000

Vehicle not granted Community type-approval
Tableau - Malus 2020 for vehicles not covered by Community type-approval

Administrative power (in ch: titleContent)

Amount

≤ 5

€0

Between 6 and 7

€3,125

Between 8 and 9

€6,250

Between 10 and 11

€9,375

Between 12 and 13

€12,500

Between 14 and 15

€15,625

Between 16 and 17

€18,750

≥ 18

€20,000

Payment

If the registration is made by the dealer, the malus is included in the invoice in the category of

registration fee

..

Otherwise, you pay the malus when you make the vehicle registration procedure on theCHILDREN: titleContent..

It is the date of registration that counts, not the date of order or purchase..

Vehicles concerned

The tax applies to the following particularly polluting vehicles:

  • Car category M1
  • Multi-purpose vehicle of category N1 but intended for the carriage of passengers, their luggage or their goods
  • Vehicle of category N1 of bodywork pickup truck with at least 5 seats, unless it is used exclusively for the operation of ski lifts and ski areas

The tax applies to a used vehicle purchased abroad on its 1re registration in France.

FYI  

the tax does not apply to commercial vehicles (category N1 van) and persons with a disability..

Tax Calculation

Vehicle which has been granted Community type-approval

The tax on a vehicle which has been subject to Community type is calculated on the basis of the number of grams of carbon dioxide (CO₂) emitted per kilometer.

To find out the CO₂ emission rate, consult the CO2 emission guide for new passenger vehicles sold in France (choose the year of the 1mother registration).

Know the CO2 emission rate of your new car

The tax is calculated on the basis of the scale applicable in France in the year of the 1reregistration of the vehicle abroad.

The following simulator allows you to perform a simulation of the malus amount:

Calculate the cost of the greycard

Other situation

If the vehicle has not been Community type, the tax depends on the tax power of the vehicle, expressed in horsepower (CV).

The tax is calculated on the basis of the scale applicable in France in the year of the 1re registration of the vehicle abroad.

The following simulator allows you to perform a simulation of the malus amount:

Calculate the cost of the greycard

Tax exemptions and reductions

Large families can enjoy a discoloration..

A vehicle equipped to operate with E85 superethanol shall be entitled to a 40 % reduction in the tax provided that its CO2 emissions are not more than 250 g/km.

Payment

If the registration is made by the dealer, the tax is included in the invoice in the category of

registration fee

..

Otherwise, you pay the tax when you do the vehicle registration procedure on theCHILDREN: titleContent..

Vehicles concerned

The annual tax on the most polluting vehicles shall apply to vehicles registered from 2009.

It concerns the following vehicles:

  • Private vehicle
  • Multi-purpose passenger vehicle
  • Vehicle pickup truck with at least 5 seats, unless it is used exclusively for the operation of ski lifts and ski areas

The vehicle may be purchased or rented, with an option to purchase or for a period of at least 2 years.

Tax Calculation

The tax calculation will vary if the vehicle has been subject to a Community type or not.

Vehicle which has been granted Community type-approval

The tax applies to your vehicle if its CO₂ emissions exceed the following limits:

Tableau - CO₂ emission rate

Year 1re registration

CO₂ (g/km)

2009

250

2010

245

2011

245

2012 or later

190

The tax is calculated on the basis of the scale applicable in France in the year of the 1re registration of the vehicle abroad.

Vehicle not granted Community type-approval

The tax applies to your vehicle if its administrative power exceeds 16 ch: titleContent..

The tax is calculated on the basis of the scale applicable in France in the year of the 1re registration of the vehicle abroad.

Exemptions

The annual tax on the most polluting vehicles does not apply to vans and persons with a disability..

Amount

The tax amount is €160..

You must pay it from the year following the issuance of the vehicle registration certificate (gray card).

Each year, you receive a collection certificate at your home.