Malus tax on the most polluting vehicles
Verified 01 July 2020 - Directorate for Legal and Administrative Information (Prime Minister)
Additional cases ?
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.
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
Vehicle registered from March 2020
Vehicle not granted Community type-approval
Payment
If the registration is made by the dealer, the malus is included in the invoice in the category of ..
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
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 ..
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:
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.
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
Vehicle registered from March 2020
Vehicle not granted Community type-approval
Payment
If the registration is made by the dealer, the malus is included in the invoice in the category of ..
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:
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:
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 ..
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:
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.
Motor vehicle taxes
Malus applicable to the most polluting passenger cars
Reduction of malus for large families
Taxes applicable to the most polluting passenger cars
Service-Public.fr
Environment and Energy Management Agency (Ademe)