Tax on CO2 emissions from passenger vehicles (CO2 malus)
Verified 01 March 2025 - Directorate for Legal and Administrative Information (Prime Minister)
Additional cases ?
Tax on the mass in running order of passenger vehicles (malus mass)
What vehicles are affected by the CO2 malus ? Here are the main rules to know.
Rules differ depending on whether the purchase is made in France or abroad.
In France
The tax applies to the following passenger vehicles:
- Transport vehicles category M1, of the genus Passenger Car (VP)
- Transport vehicles category N1, of the type van (ETTC), European body BE (pick-up), with 5 or more seats. However, these vehicles are not subject to tax if they are used exclusively for the operation of ski lifts and ski areas.
The tax does not apply to passenger cars with a pickup truck type bodywork.
See the box J carte grise the vehicle registration certificate (VRC) to determine the European category under which he reports. For example category M1 or category N1.
The national gender of the vehicle is shown in box J1. For example VP for passenger cars, ETC for vans, VASP for specialized motor vehicles.
The European bodywork of the vehicle is shown in box J2. For example AA for sedans, AC for family breaks, BE for pick-ups, SH for wheelchair accessible vehicles.
The national body of the vehicle is shown in box J3. For example, DERIV VP for a special purpose vehicle reversibly adapted for use as a commercial vehicle.
A vehicle not subject to CO2 malus on 1re registration is subject to malus CO2 during registration resulting from technical changes which cause it to lose the benefit of the exemption.
Example :
one utility (VASP) converted to passenger vehicle (VP) is taxed with the scale in effect on the date of its 1re registration in VASP.
Disability
The CO2 tax does not apply to the following vehicles:
- Wheelchair accessible vehicle
- Vehicle acquired by a person having a mobility card inclusion 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 a long-term rental arrangement.
- Vehicle acquired by a person with a minor or dependent child in his or her tax home who has a Mobility Inclusion Card (CMI) 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 a long-term rental arrangement.
Carte grise Attach a copy of the disability card to your application for a Certificate of Registration (Certificate of Registration). Thus, the amount of the tax will not be added to the other taxes at the time of carte grise rules of procedure.
Electric and/or hydrogen vehicle
The CO2 tax does not apply to electric and/or hydrogen vehicles.
The tax calculation is different if the vehicle is approved according to European standards or not.
If approved according to European standards, the amount of the tax depends on the level of CO2 emissions the vehicle and the method of determining those emissions.
If the vehicle has not been granted a European type-approval, the amount of the fee depends on the administrative capacity of the vehicle.
The amount of the fee shall be determined on the basis of the corresponding scale in force on the date of 1re vehicle registration.
Répondez aux questions successives et les réponses s’afficheront automatiquement
EU type-approved vehicle
The tax on CO2 emissions is calculated on the basis of the CO2 emission rate per kilometer (km) of the vehicle if it has been approved by the Community (European).
Carte grise The CO2 emission rate per km shall be indicated on the vehicle registration certificate () (V7).
These emissions are now measured with the standard WLTP: titleContent but were measured, up to 2020, by the standard NEDC: titleContent.
A different scale of tax therefore exists depending on the method of determination used (WLTP/NEDC) and the year of 1er vehicle registration.
Malus between January 1, 2024 and February 28, 2025 - WLTP for a passenger vehicle that has been the subject of a Community approval
CO2 emission rate per kilometer | Amount |
|---|---|
Less than 118 grams (g) | €0 |
118 g | €50 |
119 g | €75 |
120 g | €100 |
121 g | €125 |
122 g | €150 |
123 g | €170 |
124 g | €190 |
125 g | €210 |
126 g | €230 |
127 g | €240 |
128 g | €260 |
129 g | €280 |
130 g | €310 |
131 g | €330 |
132 g | €360 |
133 g | €400 |
134 g | €450 |
135 g | €540 |
136 g | €650 |
137 g | €740 |
138 g | €818 |
139 g | €898 |
140 g | €983 |
141 g | €1,074 |
142 g | €1,172 |
143 g | €1,276 |
144 g | €1,386 |
145 g | €1504 |
146 g | €1,629 |
147 g | €1,761 |
148 g | €1,901 |
149 g | €2,049 |
150 g | €2,205 |
151 g | €2,370 |
152 g | €2,544 |
153 g | €2,726 |
154 g | €2,918 |
155 g | €3,119 |
156 g | €3,331 |
157 g | €3,552 |
158 g | €3,784 |
159 g | €4,026 |
160 g | €4,279 |
161 g | €4,543 |
162 g | €4,818 |
163 g | €5,105 |
164 g | €5,404 |
165 g | €5,715 |
166 g | €6,126 |
167 g | €6,537 |
168 g | €7,248 |
169 g | €7,959 |
170 g | €8,770 |
171 g | €9,681 |
172 g | €10,692 |
173 g | €11,803 |
174 g | €13,014 |
175 g | €14,325 |
176 g | €15,736 |
177 g | €17,247 |
178 g | €18,858 |
179 g | €20,569 |
180 g | €22,380 |
181 g | €24,291 |
182 g | €26,302 |
183 g | €28,413 |
184 g | €30,624 |
185 g | €32,935 |
186 g | €35,346 |
187 g | €37,857 |
188 g | €40,468 |
189 g | €43,179 |
190 g | €45,990 |
191 g | €48,901 |
192 g | €51,912 |
193 g | €55,023 |
Greater than 193 g | €60,000 |
Malus between March 1, 2025 and December 31, 2025 - WLTP for a passenger vehicle that has received a Community approval
CO2 emission rate per kilometer | Amount |
|---|---|
Less than 113 grams (g) | €0 |
113 g | €50 |
114 g | €75 |
115 g | €100 |
116 g | €125 |
117 g | €150 |
118 g | €170 |
119 g | €190 |
120 g | €210 |
121 g | €230 |
122 g | €240 |
123 g | €260 |
124 g | €280 |
125 g | €310 |
126 g | €330 |
127 g | €360 |
128 g | €400 |
129 g | €450 |
130 g | €540 |
131 g | €650 |
132 g | €740 |
133 g | €818 |
134 g | €898 |
135 g | €983 |
136 g | €1,074 |
137 g | €1,172 |
138 g | €1,276 |
139 g | €1,386 |
140 g | €1504 |
141 g | €1,629 |
142 g | €1,761 |
143 g | €1,901 |
144 g | €2,049 |
145 g | €2,205 |
146 g | €2,370 |
147 g | €2,544 |
148 g | €2,726 |
149 g | €2,918 |
150 g | €3,119 |
151 g | €3,331 |
152 g | €3,552 |
153 g | €3,784 |
154 g | €4,026 |
155 g | €4,279 |
156 g | €4,543 |
157 g | €4,818 |
158 g | €5,105 |
159 g | €5,404 |
160 g | €5,715 |
161 g | €6,126 |
162 g | €6,537 |
163 g | €7,248 |
164 g | €7,959 |
165 g | €8,770 |
166 g | €9,681 |
167 g | €10,692 |
168 g | €11,803 |
169 g | €13,014 |
170 g | €14,325 |
171 g | €15,736 |
172 g | €17,247 |
173 g | €18,858 |
174 g | €20,569 |
175 g | €22,380 |
176 g | €24,291 |
177 g | €26,302 |
178 g | €28,413 |
179 g | €30,624 |
180 g | €32,935 |
181 g | €35,346 |
182 g | €37,857 |
183 g | €40,468 |
184 g | €43,179 |
185 g | €45,990 |
186 g | €48,901 |
187 g | €51,912 |
188 g | €55,023 |
189 g | €58,134 |
190 g | €61,245 |
191 g | €64,356 |
192 g | €67,467 |
Greater than 192 g | €70,000 |
Other vehicle
Malus between 1 January 2024 and 28 February 2025 for a vehicle which has not received Community type-approval
Administrative power (in ch: titleContent) | Amount |
|---|---|
Less than 4 | €0 |
4 | €1,000 |
5 | €3,250 |
6 | €5,000 |
7 | €6,750 |
8 | €10,750 |
9 | €15,750 |
10 | €22,500 |
11 | €28,500 |
12 | €35,500 |
13 | €43,250 |
14 | €52,000 |
15+ | €60,000 |
Malus between 1 March 2025 and 31 December 2025 for a vehicle which has not received Community type-approval
Administrative power (in ch: titleContent) | Amount |
|---|---|
Less than 3 | €0 |
3 | €250 |
4 | €1,500 |
5 | €4,000 |
6 | €6,250 |
7 | €8,500 |
8 | €13,000 |
9 | €18,500 |
10 | €25,750 |
11 | €32,250 |
12 | €39,750 |
13 | €48,000 |
14 | €57,250 |
15+ | €70,000 |
FYI
The upright of the CO2 malus of a converted vehicle corresponds to amount in effect on date of its 1re registration.
Example :
Amount of CO2 malus of a commercial vehicle registered in 2024 and converted into a passenger vehicle in 2025: the amount of CO2 malus corresponds to the scale in force on the date of its 1re registration in 2024.
Converted vehicle
In case of conversion of a special-purpose vehicle of category M1 (commercial vehicle registered in the national body DERIV VP) in a passenger vehicle, the amount of the CO2 malus is reduced by a flat-rate discount coefficient, depending on the age of the vehicle.
The valuation haircut shall apply from 1er month of 1re vehicle registration.
However, the amount of the tax shall be zero for a vehicle of which 1re registration is before 1er January 2015.
Vehicle age (in months) | Flat-rate valuation haircut (in percent) |
|---|---|
1 to 3 | 3 |
4 to 6 | 6 |
7 to 9 | 9 |
10 to 12 | 12 |
13 to 18 | 16 |
19 to 24 | 20 |
25 to 36 | 28 |
37 to 48 | 33 |
49 to 60 | 38 |
61 to 72 | 43 |
73 to 84 | 48 |
85 to 96 | 53 |
97 to 108 | 58 |
109 to 120 | 64 |
121 to 132 | 70 |
133 to 144 | 76 |
145 to 156 | 82 |
157 to 168 | 88 |
169 to 180 | 94 |
From 181 | 100 |
Example :
Commercial vehicle registered for 1re times in France on the 1ster October 2024, emitting 154 g CO2/km, converted and registered as a passenger vehicle on 1er July 2025.
Age of the vehicle since the date of its 1re registration: 9 months (October 1, 2024 to July 1, 2025).
A discount of 9% applies.
The amount of the CO2 malus for a vehicle emitting 154 g CO2/km is 2 918 € (taking into account the scale in force on the date of 1re registration in 2024).
Discount amount: 262,62 € (2 918 € x 9%)
Amount of CO2 malus after reduction: 2,655.38 € (2,918 € - 262.62 €)
Vehicle equipped to operate with superethanol E85
Répondez aux questions successives et les réponses s’afficheront automatiquement
Vehicle which has been granted Community type-approval
A vehicle equipped to operate with superethanol E85 shall benefit from a abatement of 40%on CO2 emission rates.
However, this allowance shall not apply to vehicles with CO2 emissions exceed 250 g/km.
Example :
A new vehicle equipped to operate with superethanol E85 emits 180 g of CO2 per km. A 40% reduction applies to its CO2 level, 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 malus CO2.
Vehicle not approved by the Community
A vehicle equipped to run on superethanol E85 benefits from a reduction of 2 HP except where the administrative power of the vehicle exceeds 12 hp.
Large family
The households with at least 3 children may benefit from CO2 malus reduction.
Vehicle owned by a legal person
A CO2 malus reduction shall apply to vehicles with at least 8 seating positions held by a legal person.
The reduction shall be:
- 85 g/km if the tax is calculated on the basis of the CO2 emission rate per km
- 4 horsepower (CV) if the tax depends on the administrative power of the vehicle, expressed CV.
This reduction cannot be combined with the large family discount. If you benefit from it, the most advantageous discount of the 2 is retained.
The tax applies to the purchase of the vehicle, at its 1re registration as a passenger vehicle in France.
Where the dealer undertakes to register the vehicle, the tax shall be paid at the same time as the purchase invoice for the vehicle.
Otherwise, you pay the tax when you apply to register the vehicle on the website of theANTS: titleContent.
The tax is due on the day of registration of the vehicle.
The date of registration of the vehicle shall be taken into account in determining the applicable scale, and not the date of ordering or purchase of the vehicle.
You can use a simulator carte grise to calculate the cost of the and malus massages.
Carte grise Calculate the cost of the certificate of registration (ex-
Abroad
The tax applies to the following passenger vehicles:
- Transport vehicles category M1, of the genus Passenger Car (VP)
- Transport vehicles category N1, of the type van (ETTC), European body BE (pick-up), with 5 or more seats. However, these vehicles are not subject to tax if they are used exclusively for the operation of ski lifts and ski areas.
The tax does not apply to passenger cars with a pickup truck type bodywork.
See the box J carte grise the vehicle registration certificate (VRC) to determine the European category under which he reports. For example category M1 or category N1.
The national gender of the vehicle is shown in box J1. For example VP for passenger cars, ETC for vans, VASP for specialized motor vehicles.
The European bodywork of the vehicle is shown in box J2. For example AA for sedans, AC for family breaks, BE for pick-ups, SH for wheelchair accessible vehicles.
The national body of the vehicle is shown in box J3. For example, DERIV VP for a special purpose vehicle reversibly adapted for use as a commercial vehicle.
A vehicle not subject to malus CO2 during the 1re registration is subject to malus CO2 during registration resulting from technical changes which cause it to lose the benefit of the exemption.
Example :
one utility (VASP) converted to passenger vehicle (VP) is taxed with the scale in effect on the date of its 1re registration in VASP.
Disability
The CO2 tax does not apply to the following vehicles:
- Wheelchair accessible vehicle
- Vehicle acquired by a person having a mobility card inclusion 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 a long-term rental arrangement.
- Vehicle acquired by a person with a minor or dependent child in his or her tax home who has a Mobility Inclusion Card (CMI) marked invalidity. The exemption may only apply to one vehicle per beneficiary. The exemption also applies in the case of a long-term rental arrangement.
Carte grise Attach a copy of the disability card to your application for a Certificate of Registration (Certificate of Registration).
Thus, the amount of the tax will not be added to the other taxes at the time of carte grise rules of procedure.
Electric and/or hydrogen vehicle
The CO2 tax does not apply to electric and/or hydrogen vehicles.
The tax calculation is different if the vehicle is approved according to European standards or not.
If approved according to European standards, the amount of the tax depends on the level of CO2 emissions the vehicle and the method of determining those emissions.
If the vehicle has not been granted a European type-approval, the amount of the fee depends on the administrative capacity of the vehicle.
The amount of the fee shall be determined on the basis of the corresponding scale in force on the date of 1re vehicle registration.
Répondez aux questions successives et les réponses s’afficheront automatiquement
EU type-approved vehicle
The CO2 emission tax is calculated on the basis of the CO2 emission rate per kilometer (km) of the vehicle if it has been granted Community (European) type-approval.
Carte grise The CO2 emission rate per km shall be indicated on the vehicle registration certificate () (V7).
These emissions are now measured with the standard WLTP: titleContent but were measured, up to 2020, by the standard NEDC: titleContent.
A different scale of tax therefore exists depending on the method of determination used (WLTP/NEDC) and the year of 1re vehicle registration.
Foreign registered vehicle in 2021
EU approved vehicle with WLTP
CO2 emission rate per kilometer | Amount |
|---|---|
Less than 133 grams (g) | €0 |
133 g | €50 |
134 g | €75 |
135 g | €100 |
136 g | €125 |
137 g | €150 |
138 g | €170 |
139 g | €190 |
140 g | €210 |
141 g | €230 |
142 g | €240 |
143 g | €260 |
144 g | €280 |
145 g | €310 |
146 g | €330 |
147 g | €360 |
148 g | €400 |
149 g | €450 |
150 g | €540 |
151 g | €650 |
152 g | €740 |
153 g | €818 |
154 g | €898 |
155 g | €983 |
156 g | €1,074 |
157 g | €1,172 |
158 g | €1,276 |
159 g | €1,386 |
160 g | €1,504 |
161 g | €1,629 |
162 g | €1,761 |
163 g | €1,901 |
164 g | €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 |
172 g | €3,552 |
173 g | €3,784 |
174 g | €4,026 |
175 g | €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 |
182 g | €6,375 |
183 g | €6,724 |
184 g | €7,086 |
185 g | €7,462 |
186 g | €7,851 |
187 g | €8,254 |
188 g | €8,671 |
189 g | €9,103 |
190 g | €9,550 |
191 g | €10,011 |
192 g | €10,488 |
193 g | €10,980 |
194 g | €11,488 |
195 g | €12,012 |
196 g | €12,552 |
197 g | €13,109 |
198 g | €13,682 |
199 g | €14,273 |
200 g | €14,881 |
201 g | €15,506 |
202 g | €16,149 |
203 g | €16,810 |
204 g | €17,490 |
205 g | €18,188 |
206 g | €18,905 |
207 g | €19,641 |
208 g | €20,396 |
209 g | €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 standard
CO2 emission rate 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 | €1,172 |
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 |
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 | €9,103 |
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 abroad in 2022
EU approved vehicle with WLTP
CO2 emission rate per kilometer | Amount |
|---|---|
Less than 128 grams (g) | €0 |
128 g | €50 |
129 g | €75 |
130 g | €100 |
131 g | €125 |
132 g | €150 |
133 g | €170 |
134 g | €190 |
135 g | €210 |
136 g | €230 |
137 g | €240 |
138 g | €260 |
139 g | €280 |
140 g | €310 |
141 g | €330 |
142 g | €360 |
143 g | €400 |
144 g | €450 |
145 g | €540 |
146 g | €650 |
147 g | €740 |
148 g | €818 |
149 g | €898 |
150 g | €983 |
151 g | €1,074 |
152 g | €1,172 |
153 g | €1,276 |
154 g | €1,386 |
155 g | €1,504 |
156 g | €1,629 |
157 g | €1,761 |
158 g | €1,901 |
159 g | €2,049 |
160 g | €2,205 |
161 g | €2,370 |
162 g | €2,544 |
163 g | €2,726 |
164 g | €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 |
172 g | €4,818 |
173 g | €5,105 |
174 g | €5,404 |
175 g | €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 |
182 g | €8,254 |
183 g | €8,671 |
184 g | €9,103 |
185 g | €9,550 |
186 g | €10,011 |
187 g | €10,488 |
188 g | €10,980 |
189 g | €11,488 |
190 g | €12,012 |
191 g | €12,552 |
192 g | €13,109 |
193 g | €13,682 |
194 g | €14,273 |
195 g | €14,881 |
196 g | €15,506 |
197 g | €16,149 |
198 g | €16,810 |
199 g | €17,490 |
200 g | €18,188 |
201 g | €18,905 |
202 g | €19,641 |
203 g | €20,396 |
204 g | €21,171 |
205 g | €21,966 |
206 g | €22,781 |
207 g | €23,616 |
208 g | €24,472 |
209 g | €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 standard
CO2 emission rate 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 | €1,172 |
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 |
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 | €9,103 |
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 abroad in 2023
EU approved vehicle with WLTP
CO2 emission rate per kilometer | Amount |
|---|---|
Less than 123 grams (g) | €0 |
123 g | €50 |
124 g | €75 |
125 g | €100 |
126 g | €125 |
127 g | €150 |
128 g | €170 |
129 g | €190 |
130 g | €210 |
131 g | €230 |
132 g | €240 |
133 g | €260 |
134 g | €280 |
135 g | €310 |
136 g | €330 |
137 g | €360 |
138 g | €400 |
139 g | €450 |
140 g | €540 |
141 g | €650 |
142 g | €740 |
143 g | €818 |
144 g | €898 |
145 g | €983 |
146 g | €1,074 |
147 g | €1,172 |
148 g | €1,276 |
149 g | €1,386 |
150 g | €1,504 |
151 g | €1,629 |
152 g | €1,761 |
153 g | €1,901 |
154 g | €2,049 |
155 g | €2,205 |
156 g | €2,370 |
157 g | €2,544 |
158 g | €2,726 |
159 g | €2,918 |
160 g | €3,119 |
161 g | €3,331 |
162 g | €3,552 |
163 g | €3,784 |
164 g | €4,026 |
165 g | €4,279 |
166 g | €4,543 |
167 g | €4,818 |
168 g | €5,105 |
169 g | €5,404 |
170 g | €5,715 |
171 g | €6,039 |
172 g | €6,375 |
173 g | €6,724 |
174 g | €7,086 |
175 g | €7,462 |
176 g | €7,851 |
177 g | €8,254 |
178 g | €8,671 |
179 g | €9,103 |
180 g | €9,550 |
181 g | €10,011 |
182 g | €10,488 |
183 g | €10,980 |
184 g | €11,488 |
185 g | €12,012 |
186 g | €12,552 |
187 g | €13,109 |
188 g | €13,682 |
189 g | €14,273 |
190 g | €14,881 |
191 g | €15,506 |
192 g | €16,149 |
193 g | €16,810 |
194 g | €17,490 |
195 g | €18,188 |
196 g | €18,905 |
197 g | €19,641 |
198 g | €20,396 |
199 g | €21,171 |
200 g | €21,966 |
201 g | €22,781 |
202 g | €23,616 |
203 g | €24,472 |
204 g | €25,349 |
205 g | €26,247 |
206 g | €27,166 |
207 g | €28,107 |
208 g | €29,070 |
209 g | €30,056 |
210 g | €31,063 |
211 g | €32,094 |
212 g | €33,147 |
213 g | €34,224 |
214 g | €35,324 |
215 g | €36,447 |
216 g | €37,595 |
217 g | €38,767 |
218 g | €39,964 |
219 g | €41,185 |
220 g | €42,431 |
221 g | €43,703 |
222 g | €45,000 |
223 g | €46,323 |
224 g | €47672 |
225 g | €49,047 |
Greater than 225 g | €50,000 |
EU type-approved vehicle with NEDC standard
CO2 emission rate 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 | €1,172 |
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 |
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 | €9,103 |
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 |
Foreign-registered vehicle between January 1, 2024 and February 28, 2025
EU approved vehicle with WLTP
CO2 emission rate per kilometer | Amount |
|---|---|
Less than 118 grams (g) | €0 |
118 g | €50 |
119 g | €75 |
120 g | €100 |
121 g | €125 |
122 g | €150 |
123 g | €170 |
124 g | €190 |
125 g | €210 |
126 g | €230 |
127 g | €240 |
128 g | €260 |
129 g | €280 |
130 g | €310 |
131 g | €330 |
132 g | €360 |
133 g | €400 |
134 g | €450 |
135 g | €540 |
136 g | €650 |
137 g | €740 |
138 g | €818 |
139 g | €898 |
140 g | €983 |
141 g | €1,074 |
142 g | €1,172 |
143 g | €1,276 |
144 g | €1,386 |
145 g | €1504 |
146 g | €1,629 |
147 g | €1,761 |
148 g | €1,901 |
149 g | €2,049 |
150 g | €2,205 |
151 g | €2,370 |
152 g | €2,544 |
153 g | €2,726 |
154 g | €2,918 |
155 g | €3,119 |
156 g | €3,331 |
157 g | €3,552 |
158 g | €3,784 |
159 g | €4,026 |
160 g | €4,279 |
161 g | €4,543 |
162 g | €4,818 |
163 g | €5,105 |
164 g | €5,404 |
165 g | €5,715 |
166 g | €6,126 |
167 g | €6,537 |
168 g | €7,248 |
169 g | €7,959 |
170 g | €8,770 |
171 g | €9,681 |
172 g | €10,692 |
173 g | €11,803 |
174 g | €13,014 |
175 g | €14,325 |
176 g | €15,736 |
177 g | €17,247 |
178 g | €18,858 |
179 g | €20,569 |
180 g | €22,380 |
181 g | €24,291 |
182 g | €26,302 |
183 g | €28,413 |
184 g | €30,624 |
185 g | €32,935 |
186 g | €35,346 |
187 g | €37,857 |
188 g | €40,468 |
189 g | €43,179 |
190 g | €45,990 |
191 g | €48,901 |
192 g | €51,912 |
193 g | €55,023 |
Greater than 193 g | €60,000 |
EU type-approved vehicle with NEDC standard
CO2 emission rate 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 | €1,172 |
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 |
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 | €9,103 |
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 |
Foreign-registered vehicle between March 1, 2025 and December 31, 2025
EU approved vehicle with WLTP
CO2 emission rate per kilometer | Amount |
|---|---|
Less than 113 grams (g) | €0 |
113 g | €50 |
114 g | €75 |
115 g | €100 |
116 g | €125 |
117 g | €150 |
118 g | €170 |
119 g | €190 |
120 g | €210 |
121 g | €230 |
122 g | €240 |
123 g | €260 |
124 g | €280 |
125 g | €310 |
126 g | €330 |
127 g | €360 |
128 g | €400 |
129 g | €450 |
130 g | €540 |
131 g | €650 |
132 g | €740 |
133 g | €818 |
134 g | €898 |
135 g | €983 |
136 g | €1,074 |
137 g | €1,172 |
138 g | €1,276 |
139 g | €1,386 |
140 g | €1504 |
141 g | €1,629 |
142 g | €1,761 |
143 g | €1,901 |
144 g | €2,049 |
145 g | €2,205 |
146 g | €2,370 |
147 g | €2,544 |
148 g | €2,726 |
149 g | €2,918 |
150 g | €3,119 |
151 g | €3,331 |
152 g | €3,552 |
153 g | €3,784 |
154 g | €4,026 |
155 g | €4,279 |
156 g | €4,543 |
157 g | €4,818 |
158 g | €5,105 |
159 g | €5,404 |
160 g | €5,715 |
161 g | €6,126 |
162 g | €6,537 |
163 g | €7,248 |
164 g | €7,959 |
165 g | €8,770 |
166 g | €9,681 |
167 g | €10,692 |
168 g | €11,803 |
169 g | €13,014 |
170 g | €14,325 |
171 g | €15,736 |
172 g | €17,247 |
173 g | €18,858 |
174 g | €20,569 |
175 g | €22,380 |
176 g | €24,291 |
177 g | €26,302 |
178 g | €28,413 |
179 g | €30,624 |
180 g | €32,935 |
181 g | €35,346 |
182 g | €37,857 |
183 g | €40,468 |
184 g | €43,179 |
185 g | €45,990 |
186 g | €48,901 |
187 g | €51,912 |
188 g | €55,023 |
189 g | €58,134 |
190 g | €61,245 |
191 g | €64,356 |
192 g | €67,467 |
Greater than 192 g | €70,000 |
EU type-approved vehicle with NEDC standard
CO2 emission rate 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 | €1,172 |
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 |
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 | €9,103 |
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 |
Other vehicle
Foreign registered vehicle in 2021
Administrative power (in ch: titleContent) | 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 |
Greater than 20 | €30,000 |
Vehicle registered abroad in 2022
Administrative power (in ch: titleContent) | 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 |
Greater than 24 | €40,000 |
Vehicle registered abroad in 2023
Administrative power (in ch: titleContent) | Amount |
|---|---|
< 4 | €0 |
4 | €500 |
5 | €2,250 |
6 | €3,500 |
7 | €4,750 |
8 | €6,500 |
9 | €8,000 |
10 | €9,500 |
11 | €11,500 |
12 | €12,750 |
13 | €14,500 |
14 | €16,000 |
15 | €18,750 |
16 | €20,500 |
17 | €23,000 |
18 | €25,500 |
19 | €28,000 |
20 | €30,500 |
21 | €33,000 |
22 | €35,500 |
23 | €38,000 |
24 | €40,000 |
25 | €42,500 |
26 | €45,000 |
27 | €47,500 |
Greater than 27 | €50,000 |
Foreign-registered vehicle between January 1, 2024 and February 28, 2025
Administrative power (in ch: titleContent) | Amount |
|---|---|
Less than 4 | €0 |
4 | €1,000 |
5 | €3,250 |
6 | €5,000 |
7 | €6,750 |
8 | €10,750 |
9 | €15,750 |
10 | €22,500 |
11 | €28,500 |
12 | €35,500 |
13 | €43,250 |
14 | €52,000 |
15+ | €60,000 |
Foreign-registered vehicle between March 1, 2025 and December 31, 2025
Administrative power (in ch: titleContent) | Amount |
|---|---|
≤ 2 | €0 |
3 | €250 |
4 | €1,500 |
5 | €4,000 |
6 | €6,250 |
7 | €8,500 |
8 | €13,000 |
9 | €18,500 |
10 | €25,750 |
11 | €32,250 |
12 | €39,750 |
13 | €48,000 |
14 | €57,250 |
15+ | €70,000 |
First registration in France of a used car imported from the foreigner.
In the case of the acquisition of a vehicle imported from the foreigner, the amount of the CO2 malus applicable on the first registration in France shall be reduced by a flat-rate discount coefficient, depending on the age of the vehicle.
The valuation haircut shall apply from 1er month of 1re registration of the vehicle abroad.
However, the amount of the CO2 malus is zero for a vehicle of which the 1re foreign registration is before 1er January 2015.
Vehicle age (in months) | Flat-rate valuation haircut (in percent) |
|---|---|
1 to 3 | 3 |
4 to 6 | 6 |
7 to 9 | 9 |
10 to 12 | 12 |
13 to 18 | 16 |
19 to 24 | 20 |
25 to 36 | 28 |
37 to 48 | 33 |
49 to 60 | 38 |
61 to 72 | 43 |
73 to 84 | 48 |
85 to 96 | 53 |
97 to 108 | 58 |
109 to 120 | 64 |
121 to 132 | 70 |
133 to 144 | 76 |
145 to 156 | 82 |
157 to 168 | 88 |
169 to 180 | 94 |
From 181 | 100 |
Example :
Commercial vehicle registered for 1re times abroad on the 1er October 2024, emitting 154 g CO2/km, imported and registered for 1re times in France as a passenger vehicle on the 1er July 2025.
Age of the vehicle since the date of its 1re foreign registration: 9 months (October 1, 2024 to July 1, 2025).
A discount of 9% applies.
The amount of the CO2 malus for a vehicle emitting 154 g CO2/km is 2 918 € (taking into account the scale in force on the date of 1re registration in 2024).
Discount amount: 262,62 € (2 918 € x 9%)
Amount of CO2 malus after reduction: 2,655.38 € (2,918 € - 262.62 €)
Vehicle equipped to operate with superethanol E85
Répondez aux questions successives et les réponses s’afficheront automatiquement
Vehicle which has been granted Community type-approval
A vehicle equipped to operate with superethanol E85 shall benefit from a abatement of 40%on CO emission rates2.
However, this allowance shall not apply to vehicles with CO2 emissions exceed 250 g/km.
Example :
A new vehicle equipped to operate with superethanol E85 emits 180 g CO2 per km. A reduction of 40 % applies to its CO2 level, 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 malus CO2.
Vehicle not approved by the Community
A vehicle equipped to run on superethanol E85 benefits from a reduction of 2 HP except where the administrative power of the vehicle exceeds 12 hp.
Large family
The households with at least 3 children may benefit from CO2 malus reduction.
Vehicle owned by a legal person
A CO2 malus reduction shall apply to vehicles with at least 8 seating positions held by a legal person.
The reduction shall be:
- 85 g/km if the tax is calculated on the basis of the CO2 emission rate per km
- 4 horsepower (CV) if the tax depends on the administrative power of the vehicle, expressed CV.
This reduction cannot be combined with the large family discount. If you benefit from it, the most advantageous discount of the 2 is retained.
The tax applies to the purchase of the vehicle, at its 1re registration as a passenger vehicle in France.
Where the dealer undertakes to register the vehicle, the tax shall be paid at the same time as the purchase invoice for the vehicle.
Otherwise, you pay the tax when you apply to register the vehicle on the website of theANTS: titleContent.
The tax is due on the day of registration of the vehicle.
The date of registration of the vehicle shall be taken into account in determining the applicable scale, and not the date of ordering or purchase of the vehicle.
You can use a simulator carte grise to calculate the cost of the and malus massages.
Carte grise Calculate the cost of the certificate of registration (ex-
Carte grise Calculate the cost of the certificate of registration (ex-
On the same subject
Who can help me?
Find who can answer your questions in your region
carte grise 34 00 - Information on the
Carte grise National interactive voice server providing automated answers regarding the following:
Carte grise If the user does not get the answer to his question about the taking of the vehicle or the driving license, he will be put in contact with an advisor of the National Agency for Secure Titles (ANTS).
By telephone
From the metropolis:
34,00 (cost of a local call)
From overseas:
09 70 83 07 07
From the foreigner:
+33 9 70 83 07 07
Tax on CO2 emissions from passenger vehicles
FAQ
Service-Public.fr