Auto malus: what are the discounts (large families, disabilities...)?

Verified 03 August 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.

The CO2 malus on a new vehicle is reduced for a large family under conditions. Furthermore, a person with a disability is exempt from the mischief on a new or used vehicle and from the annual tax on a particularly polluting vehicle. Finally, the malus on a new or used vehicle does not apply to a van having a gray card marked "CTTE".

Reducing new vehicle malus concerns a family of at least 3 dependent children.

The reduction also applies to a used vehicle if the vehicle is from abroad and is registered for the 1re times in France.

The reduction reduces the CO2 emission rate taken into account for the malus calculation by 20 g per dependent child.

The following conditions must be met:

  • Family of at least 3 dependent children on the date ofmother registration in France
  • Vehicle of at least 5 seats, registered for 1re times in France. Minorization shall apply to only one such vehicle per household.
  • Vehicle purchased, or leased with an option to purchase (leasing or leasing)
  • The family must be the owner indicated on the 1to vehicle registration certificate issued in France.
    A demonstration or steering vehicle, including 1toCertificate of registration in the name of the professional is not of the W series or WW, does not qualify for the malus.

The tax is payable when the vehicle is registered.

The refund is then made by bank transfer or postal mail.

The claim must be made before December 31 of the 2e year after registration. For example, before December 31, 2020 for a vehicle purchased in 2018.

The request must be addressed by mail to the treasury whose details appear on the tax notice.

The application package must include the following documents:

  • Additional Tax Rebate Application Form, completed and signed
  • Copy of vehicle gray card issued in the name of the applicant
  • Bank identity statement
  • Copy of last income tax notice
  • If the household includes at least 1 adult child, proof of Caf: titleContent or a copy of the family register.

The malus on a new vehicle or and the  annual tax on a particularly polluting vehicle shall not apply to:

  • Registered vehicle private car body "disability"
  • Vehicle acquired by a person holding mobility card inclusion marked invalidity.. The exemption may only apply to one vehicle per beneficiary.
  • A vehicle acquired by a person with a minor or dependent child in their tax home who holds this card. The exemption may only apply to one vehicle per beneficiary.

A copy of the disability card must be attached to the application for a certificate of registration.

The amount of the tax is therefore not added to the other taxes when gray card payment..

The malus for new vehicles or used does not apply to vehicles of category N1 following:

  • Multiple-use vehicle not intended for the carriage of passengers and their luggage or goods
  • Body vehicle pickup truck with at least 5 seats allocated exclusively for the operation of ski lifts and ski areas

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