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2022 Malus tax on the most polluting vehicles
Verified 01 janvier 2022 - Legal and Administrative Information Directorate (Prime Minister)
Additional cases ? Weight Defects (mass tax in running order)
You buy a car in 2022 and you want to know if you have to pay the CO2 discount? This page shows you the vehicles involved, the amount of tax and the discounts you can benefit from. The malus is one of the taxes that make up the cost of the registration certificate (carte grise) of the vehicle.
Purchase in France
The malus applies to passenger vehicles (exprivate vehicles or VP).
The tax does not apply to commercial vehicles.
Passenger vehicles are:
- Car category M1
- Vehicle category N1 body lorry with at least 5 seats, unless it is exclusively used for the operation of ski lifts and ski areas
- Multi-purpose vehicle category N1 for the carriage of passengers, their luggage or their goods
The malus applies when the vehicle is purchased 1st Registration in France.
Please note : a vehicle not subject to the malus during the 1re registration is subject to malus during registration resulting from technical changes which cause him to lose the benefit of the exemption. For example, utility (VASP) transformed into passenger vehicle (VP) is taxed with the scale in force on the date of its 1re VASP registration.
Handicap
The tax does not apply to the following vehicles:
- Wheelchair accessible vehicle
- Vehicle acquired by a person with mobility card marked invalidity or a military disability card. The exemption may only apply to one vehicle per beneficiary. The exemption also applies in the case of long-term rental arrangements.
- Vehicle acquired by a person with a minor or dependent child in their tax home who has mobility inclusion card marked invalidity or a military disability card. The exemption may only apply to one vehicle per beneficiary. The exemption also applies in the case of long-term rental arrangements.
Attach a copy of the disability card to your application for a Certificate of Registration (carte grise).
Thus, the amount of the tax will not be added to other taxes when carte grise settlement.
Low emission vehicle
The tax does not apply to electric and/or hydrogenic vehicles.
In practice a plug-in hybrid electric vehicle with all-electric range in city greater than 50 km is not subject to the CO2 malus.
The calculation is different if the vehicle is approved according to European standards or not.
EU type-approved vehicle
The malus is calculated based on the CO2 emission rate per kilometre (km) of the vehicle if it has been the subject of a Community (European) type-approval.
CO2 emissions are measured with the standard WLTP.
The CO2 emission rate per km shall be indicated on the vehicle registration certificate (carte grise).
Co emission rate2 per kilometre | Amount |
|---|---|
Less than 128 grammes (g) | €0 |
128 g | €50 |
129 g | €75 |
130 g | €100 |
131 g | €125 |
132g | €150 |
133 g | €170 |
134g | €190 |
135 g | €210 |
136 g | €230 |
137 g | €240 |
138 g | €260 |
139 g | €280 |
140 g | €310 |
141 g | €330 |
142g | €360 |
143 g | €400 |
144g | €450 |
145 g | €540 |
146 g | €650 |
147 g | €740 |
148 g | €818 |
149 g | €898 |
150 g | €983 |
151 g | €1,074 |
152g | €1,172 |
153 g | €1,276 |
154g | €1,386 |
155g | €1,504 |
156 g | €1,629 |
157 g | €1,761 |
158 g | €1,901 |
159 g | €2,049 |
160g | €2,205 |
161 g | €2,370 |
162g | €2,544 |
163 g | €2,726 |
164g | €2,918 |
165 g | €3,119 |
166 g | €3,331 |
167 g | €3,552 |
168 g | €3,784 |
169 g | €4,026 |
170 g | €4,279 |
171 g | €4,543 |
172g | €4,818 |
173 g | €5,105 |
174g | €5,404 |
175g | €5,715 |
176 g | €6,039 |
177 g | €6,375 |
178 g | €6,724 |
179 g | €7,086 |
180 g | €7,462 |
181 g | €7,851 |
182g | €8,254 |
183 g | €8,671 |
184g | €9,103 |
185g | €9,550 |
186 g | €10,011 |
187 g | €10,488 |
188g | €10,980 |
189 g | €11,488 |
190 g | €12,012 |
191 g | €12,552 |
192g | €13,109 |
193 g | €13,682 |
194g | €14,273 |
195g | €14,881 |
196 g | €15,506 |
197 g | €16,149 |
198 g | €16,810 |
199g | €17,490 |
200 g | €18,188 |
201 g | €18,905 |
202g | €19,641 |
203 g | €20,396 |
204g | €21,171 |
205g | €21,966 |
206 g | €22,781 |
207 g | €23,616 |
208 g | €24,472 |
209g | €25,349 |
210 g | €26,247 |
211 g | €27,166 |
212 g | €28,107 |
213 g | €29,070 |
214 g | €30,056 |
215 g | €31,063 |
216 g | €32,094 |
217 g | €33,147 |
218 g | €34,224 |
219 g | €35,324 |
220 g | €36,447 |
221 g | €37,595 |
222 g | €38,767 |
223 g | €39,964 |
Greater than 223 g | €40,000 |
Other
For a vehicle which has not received Community approval, the malus depends on the administrative power of the vehicle, expressed in horsepower (CV).
Administrative Power ch) | Amount |
|---|---|
≤ 4 | €0 |
5 | €1 000 |
6 | €3,000 |
7 | €4 000 |
8 | €6 000 |
9 | €7 000 |
10 | €9,250 |
11 | €10,500 |
12 | €12,500 |
13 | €13,500 |
14 | €15,625 |
15 | €16,500 |
16 | €19,250 |
17 | €21,000 |
18 | €23,500 |
19 | €26,000 |
20 | €28,500 |
21 | €31,000 |
22 | €33,500 |
23 | €36,000 |
24 | €38,500 |
25+ | €40,000 |
The amount of the CO2 allowance of a converted vehicle matches effective on the date of its 1re registration.
Example for a commercial vehicle registered in 2021 and converted into a passenger vehicle in 2022: the amount of the malus corresponds to the scale in force on the date of its 1re registration in 2021.
Please note : the amount of the CO2 malus is capped at 50 % of the priceTTC for a vehicle of which 1re registration from 2022.
Transformed vehicle
A reduction in the malus shall apply provided that the registration resulting from the transformation of the vehicle takes place 6 months or more after 1re registration
For example utility transformed M1 vehicle.
The discount is 10 % per year from 1st registration.
Vehicle equipped to operate with E85 superethanol
Vehicle which has received Community type-approval
A vehicle equipped to operate with the E85 superethanol is equipped with abasement of 40%on CO2 emission rates.
However, this allowance shall not apply to vehicles with CO2 emissions exceeding 250 g/km.
Example :
A new vehicle equipped to operate with the E85 superethanol emits 180 g of CO2 per km. A 40 % reduction applies to its CO2 rate, i.e. 72 g (180 x 40 %). The rate used to calculate the malus is 108 grammes (180 - 72). This vehicle is therefore not subject to malus.
Vehicle which has not received Community type-approval
A vehicle equipped to operate with the E85 superethanol shall receive a reduction of 2 CV except where the administrative power of the vehicle exceeds 12 CV.
Large family
Large families can enjoy malus reduction.
FYI : a legal person may receive a discount when the vehicle has 8 or more seats: 80 g/km if the tax is calculated on the basis of the CO2 emission rate per km or 4 horsepower (CV) if the tax depends on the administrative power of the vehicle, expressed as CV.
The cost of the Certificate of Registration (carte grise), which includes the malus, is included in the invoice if the dealer handles the registration of the vehicle.
Otherwise, you pay the malus when you do the vehicle registration approach on theCHILDREN.
It's the date of registration that matters, not the date of order or purchase.
You can use a simulator to calculate the cost of the carte grise:
Calculate carte grise Cost
Directorate of Legal and Administrative Information (Dila) - Prime Minister
Purchase from foreigner
The malus applies to passenger vehicles (e.g.private vehicles or VP).
The tax does not apply to commercial vehicles.
Passenger vehicles are:
- Car category M1
- Vehicle category N1 body lorry with at least 5 seats, unless it is exclusively used for the operation of ski lifts and ski areas
- Multi-purpose vehicle category N1 for the carriage of passengers, their luggage or their goods
The malus applies when the vehicle is purchased 1st Registration in France.
Please note : a vehicle not subject to the malus during the 1re registration is subject to 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 M1 vehicle.
Handicap
The tax does not apply to the following vehicles:
- Wheelchair accessible vehicle
- Vehicle acquired by a person with mobility card marked invalidity or a military disability card. The exemption may only apply to one vehicle per beneficiary. The exemption also applies in the case of long-term rental arrangements.
- Vehicle acquired by a person with a minor or dependent child in their tax home who has mobility inclusion card marked invalidity. The exemption may only apply to one vehicle per beneficiary. The exemption also applies in the case of long-term rental arrangements.
Attach a copy of the disability card to your application for a Certificate of Registration (carte grise).
Thus, the amount of the tax will not be added to other taxes when carte grise settlement.
Low emission vehicle
The tax does not apply to electric and/or hydrogenic vehicles.
In practice a plug-in hybrid electric vehicle with all-electric range in city greater than 50 km is not subject to the CO2 malus.
The calculation is different if the vehicle is approved according to European standards or not.
EU type-approved vehicle
The malus is calculated depending on the CO2 emission rate per vehicle kilometre if the Community (European) type-approval.
Foreigner-registered vehicle in 2021
CO2 emissions are measured with the standard WLTP or NEDC.
Check the carte grise for the CO2 emission per km of the vehicle.
EU-type vehicle with WLTP
Co emission rate2 per kilometre | Amount |
|---|---|
Less than 133 grammes (g) | €0 |
133 g | €50 |
134g | €75 |
135 g | €100 |
136 g | €125 |
137 g | €150 |
138 g | €170 |
139 g | €190 |
140 g | €210 |
141 g | €230 |
142g | €240 |
143 g | €260 |
144g | €280 |
145 g | €310 |
146 g | €330 |
147 g | €360 |
148 g | €400 |
149 g | €450 |
150 g | €540 |
151 g | €650 |
152g | €740 |
153 g | €818 |
154g | €898 |
155g | €983 |
156 g | €1,074 |
157 g | €1,172 |
158 g | €1,276 |
159 g | €1,386 |
160g | €1,504 |
161 g | €1,629 |
162g | €1,761 |
163 g | €1,901 |
164g | €2,049 |
165 g | €2,205 |
166 g | €2,370 |
167 g | €2,544 |
168 g | €2,726 |
169 g | €2,918 |
170 g | €3,119 |
171 g | €3,331 |
172g | €3,552 |
173 g | €3,784 |
174g | €4,026 |
175g | €4,279 |
176 g | €4,543 |
177 g | €4,818 |
178 g | €5,105 |
179 g | €5,404 |
180 g | €5,715 |
181 g | €6,039 |
182g | €6,375 |
183 g | €6,724 |
184g | €7,086 |
185g | €7,462 |
186 g | €7,851 |
187 g | €8,254 |
188g | €8,671 |
189 g | €9,103 |
190 g | €9,550 |
191 g | €10,011 |
192g | €10,488 |
193 g | €10,980 |
194g | €11,488 |
195g | €12,012 |
196 g | €12,552 |
197 g | €13,109 |
198 g | €13,682 |
199g | €14,273 |
200 g | €14,881 |
201 g | €15,506 |
202g | €16,149 |
203 g | €16,810 |
204g | €17,490 |
205g | €18,188 |
206 g | €18,905 |
207 g | €19,641 |
208 g | €20,396 |
209g | €21,171 |
210 g | €21,966 |
211 g | €22,781 |
212 g | €23,616 |
213 g | €24,472 |
214 g | €25,349 |
215 g | €26,247 |
216 g | €27,166 |
217 g | €28,107 |
218 g | €29,070 |
Greater than 218 g | €30,000 |
EU type-approved vehicle with NEDC
Co emission rate2 per kilometre | Amount |
|---|---|
Less than 110 grammes (g) | €0 |
110 g | €50 |
111 g | €75 |
112 g | €100 |
113 g | €125 |
114g | €150 |
115 g | €170 |
116 g | €190 |
117 g | €210 |
118 g | €230 |
119 g | €240 |
120 g | €260 |
121 g | €280 |
122g | €310 |
123 g | €330 |
124g | €360 |
125 g | €400 |
126 g | €450 |
127 g | €540 |
128 g | €650 |
129 g | €740 |
130 g | €818 |
131 g | €898 |
132g | €983 |
133 g | €1074 |
134g | €1172 |
135 g | €1276 |
136 g | €1,386 |
137 g | €1,504 |
138 g | €1,629 |
139 g | €1,761 |
140 g | €1,901 |
141 g | €2,049 |
142g | €2,205 |
143 g | €2,370 |
144g | €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 |
152g | €4,279 |
153 g | €4,543 |
154g | €4,818 |
155g | €5,105 |
156 g | €5,404 |
157 g | €5,715 |
158 g | €6,039 |
159 g | €6,375 |
160g | €6,724 |
161 g | €7,086 |
162g | €7,462 |
163 g | €7,851 |
164g | €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 |
172g | €12,012 |
173 g | €12,552 |
174g | €13,109 |
175g | €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 |
182g | €18,188 |
183 g | €18,905 |
184g | €19,641 |
Greater than 184 g | €20,000 |
Foreigner-registered vehicle in 2022
CO2 emissions are measured with the standard WLTP or NEDC.
Check the Certificate of Registration (carte grise) for the CO2 emission rate per km of the vehicle.
EU-type vehicle with WLTP
Co emission rate2 per kilometre | Amount |
|---|---|
Less than 128 grammes (g) | €0 |
128 g | €50 |
129 g | €75 |
130 g | €100 |
131 g | €125 |
132g | €150 |
133 g | €170 |
134g | €190 |
135 g | €210 |
136 g | €230 |
137 g | €240 |
138 g | €260 |
139 g | €280 |
140 g | €310 |
141 g | €330 |
142g | €360 |
143 g | €400 |
144g | €450 |
145 g | €540 |
146 g | €650 |
147 g | €740 |
148 g | €818 |
149 g | €898 |
150 g | €983 |
151 g | €1,074 |
152g | €1,172 |
153 g | €1,276 |
154g | €1,386 |
155g | €1,504 |
156 g | €1,629 |
157 g | €1,761 |
158 g | €1,901 |
159 g | €2,049 |
160g | €2,205 |
161 g | €2,370 |
162g | €2,544 |
163 g | €2,726 |
164g | €2,918 |
165 g | €3,119 |
166 g | €3,331 |
167 g | €3,552 |
168 g | €3,784 |
169 g | €4,026 |
170 g | €4,279 |
171 g | €4,543 |
172g | €4,818 |
173 g | €5,105 |
174g | €5,404 |
175g | €5,715 |
176 g | €6,039 |
177 g | €6,375 |
178 g | €6,724 |
179 g | €7,086 |
180 g | €7,462 |
181 g | €7,851 |
182g | €8,254 |
183 g | €8,671 |
184g | €9,103 |
185g | €9,550 |
186 g | €10,011 |
187 g | €10,488 |
188g | €10,980 |
189 g | €11,488 |
190 g | €12,012 |
191 g | €12,552 |
192g | €13,109 |
193 g | €13,682 |
194g | €14,273 |
195g | €14,881 |
196 g | €15,506 |
197 g | €16,149 |
198 g | €16,810 |
199g | €17,490 |
200 g | €18,188 |
201 g | €18,905 |
202g | €19,641 |
203 g | €20,396 |
204g | €21,171 |
205g | €21,966 |
206 g | €22,781 |
207 g | €23,616 |
208 g | €24,472 |
209g | €25,349 |
210 g | €26,247 |
211 g | €27,166 |
212 g | €28,107 |
213 g | €29,070 |
214 g | €30,056 |
215 g | €31,063 |
216 g | €32,094 |
217 g | €33,147 |
218 g | €34,224 |
219 g | €35,324 |
220 g | €36,447 |
221 g | €37,595 |
222 g | €38,767 |
223 g | €39,964 |
Greater than 223 g | €40,000 |
EU type-approved vehicle with NEDC
Co emission rate2 per kilometre | Amount |
|---|---|
Less than 110 grammes (g) | €0 |
110 g | €50 |
111 g | €75 |
112 g | €100 |
113 g | €125 |
114g | €150 |
115 g | €170 |
116 g | €190 |
117 g | €210 |
118 g | €230 |
119 g | €240 |
120 g | €260 |
121 g | €280 |
122g | €310 |
123 g | €330 |
124g | €360 |
125 g | €400 |
126 g | €450 |
127 g | €540 |
128 g | €650 |
129 g | €740 |
130 g | €818 |
131 g | €898 |
132g | €983 |
133 g | €1074 |
134g | €1172 |
135 g | €1276 |
136 g | €1,386 |
137 g | €1,504 |
138 g | €1,629 |
139 g | €1,761 |
140 g | €1,901 |
141 g | €2,049 |
142g | €2,205 |
143 g | €2,370 |
144g | €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 |
152g | €4,279 |
153 g | €4,543 |
154g | €4,818 |
155g | €5,105 |
156 g | €5,404 |
157 g | €5,715 |
158 g | €6,039 |
159 g | €6,375 |
160g | €6,724 |
161 g | €7,086 |
162g | €7,462 |
163 g | €7,851 |
164g | €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 |
172g | €12,012 |
173 g | €12,552 |
174g | €13,109 |
175g | €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 |
182g | €18,188 |
183 g | €18,905 |
184g | €19,641 |
Greater than 184 g | €20,000 |
Other
Foreigner-registered vehicle in 2021
Administrative Power ch) | Amount |
|---|---|
≤ 4 | €0 |
5 | €250 |
6 | €2,825 |
7 | €3,425 |
8 | €5,950 |
9 | €6,550 |
10 | €9,075 |
11 | €9,675 |
12 | €12,200 |
13 | €12,800 |
14 | €15,325 |
15 | €15,925 |
16 | €18,450 |
17 | €19,150 |
18 | €22,500 |
19 | €25,000 |
20 | €27,500 |
21+ | €30,000 |
Foreigner-registered vehicle in 2022
Administrative Power ch) | Amount |
|---|---|
≤ 4 | €0 |
5 | €1 000 |
6 | €3,000 |
7 | €4 000 |
8 | €6 000 |
9 | €7 000 |
10 | €9,250 |
11 | €10,500 |
12 | €12,500 |
13 | €13,500 |
14 | €15,625 |
15 | €16,500 |
16 | €19,250 |
17 | €21,000 |
18 | €23,500 |
19 | €26,000 |
20 | €28,500 |
21 | €31,000 |
22 | €33,500 |
23 | €36,000 |
24 | €38,500 |
25+ | €40,000 |
Please note : the amount of the CO2 malus is capped at 50 % of the priceTTC for a vehicle of which 1re registration from 2022.
Time between registration at the foreigner and in France
A reduction of the malus applies if 1re registration in France 6 months or more after the foreigner registration.
The discount is 10 % per year from 1st registration.
Vehicle equipped to operate with E85 superethanol
Vehicle which has received Community type-approval
A vehicle equipped to operate with the E85 superethanol is equipped with abasement of 40%on CO2 emission rates.
However, this allowance shall not apply to vehicles with CO2 emissions exceeding 250 g/km.
Example :
A new vehicle equipped to operate with the E85 superethanol emits 180 g of CO2 per km. A 40 % reduction applies to its CO2 rate, i.e. 72 g (180 x 40 %). The rate used to calculate the malus is 108 grammes (180 - 72). This vehicle is therefore not subject to malus.
Vehicle which has not received Community type-approval
A vehicle equipped to operate with the E85 superethanol shall receive a reduction of 2 CV except where the administrative power of the vehicle exceeds 12 CV.
Large family
Large families can enjoy malus reduction
FYI : a legal person may receive a discount when the vehicle has 8 or more seats: 80 g/km if the tax is calculated on the basis of the CO2 emission rate per km or 4 horsepower (CV) if the tax depends on the administrative power of the vehicle, expressed as CV.
The cost of the Certificate of Registration (carte grise), which includes the malus, is included in the invoice if the dealer handles the registration of the vehicle.
Otherwise, you pay the malus when you do the vehicle registration approach on theCHILDREN.
It's the date of registration that matters, not the date of order or purchase.
You can use a simulator to calculate the cost of the carte grise:
Calculate carte grise Cost
Directorate of Legal and Administrative Information (Dila) - Prime Minister