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2022 Malus tax on the most polluting vehicles

Verified 01 January 2022 - Legal and Administrative Information Directorate (Prime Minister)

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: titleContent.

The CO2 emission rate per km shall be indicated on the vehicle registration certificate (carte grise).

Malus 2022 WLTP for a passenger vehicle which has been the subject of a Community type-approval

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).

Malus 2022 for a vehicle which has not been approved by the Community

Administrative Power 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

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: titleContent 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: titleContent.

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

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: titleContent or NEDC: titleContent.

Check the carte grise for the CO2 emission per km of the vehicle.

EU-type vehicle with WLTP
Malus for a vehicle approved to the WLTP standard with 1st registration in 2021 at the foreigner

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
Malus for a vehicle type-approved with the NEDC standard which was first registered in 2021 at the foreigner

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: titleContent or NEDC: titleContent.

Check the Certificate of Registration (carte grise) for the CO2 emission rate per km of the vehicle.

EU-type vehicle with WLTP
Malus for a WLTP-approved EU vehicle with 1st registration in 2022 at the foreigner

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
Malus for a vehicle type-approved with the NEDC standard which was first registered in 2022 at the foreigner

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

Malus for non-EU type-approved vehicle with 1st foreigner registration in 2021

Administrative Power 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

21+

€30,000

Foreigner-registered vehicle in 2022

Malus for non-EU type-approved vehicle with 1st foreigner registration in 2022

Administrative Power 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

25+

€40,000

Please note

the amount of the CO2 malus is capped at 50 % of the priceTTC: titleContent 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: titleContent.

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