2024 CO2 malus tax on the most polluting vehicles
Verified 01 January 2024 - Legal and Administrative Information Directorate (Prime Minister)
Malus CO2/by weight in 2024: new rules for an N1 vehicle
Published on 1 January 2024
CO2 malus and weight malus apply to passenger vehicles.
Certain passenger vehicles category N1 are considered to be passenger vehicles if they can have the same use as a passenger vehicle category M1 having regard to their bodywork, equipment and other technical characteristics.
An Order in Council must determine the vehicles of category N1 concerned.
Furthermore, a vehicle for category N1 used exclusively for the operation of ski lifts and ski resorts shall not be considered as a passenger vehicle.
A decree must determine the conditions under which exclusive exploitation is established.
The information presented on this page will be specified as soon as the decree is published.
What vehicles are affected by the CO2 malus in 2024 ? What is the upright ? Of discounts are they planned? Here are the main rules to know about the CO2 malus.
Rules differ depending on whether the purchase is made in France or abroad.
In France
The CO2 tax (CO2 malus) applies to passenger vehicles (ex-passenger vehicles or PNVs).
Passenger vehicles are:
- Car of category M1
- Certain passenger vehicles category N1
These are vehicles that can have the same use as a passenger vehicle. category M1 having regard to their bodywork, equipment and other technical characteristics.
However, this vehicle must not be used exclusively for the operation of ski lifts and ski areas.
The CO2 malus does not apply to a passenger vehicle with a pickup truck type bodywork.
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.
Low emission vehicle
The CO2 tax does not apply to electric and/or hydrogen vehicles.
The calculation is different if the vehicle is approved according to European standards or not.
Répondez aux questions successives et les réponses s’afficheront automatiquement
EU type-approved vehicle
The CO2 tax is calculated according to CO2 emission rate per kilometer (km) of the vehicle if it has been subject to Community (European) type-approval.
CO2 emissions are measured with the standard WLTP: titleContent.
The CO2 emission rate per east km appropriate on the certificate of registration carte grise () vehicle.
Other vehicle
For a vehicle which has not been the subject of a Community type-approval, the malus shall depend on the administrative power of the vehicle, expressed in horsepower (CV).
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 2023 and converted into a passenger vehicle in 2024: the amount of the malus CO2 corresponds to the scale in force on the date of its 1re registration in 2023.
Converted vehicle
A reduction in CO2 malus shall apply provided that registration resulting from the conversion of the vehicle takes place 6 months or more after 1re registration.
For example, a utility transformed into vehicle of category M1.
The reduction is 10% per year since 1re registration.
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
Large families can benefit from a malus reduction.
Vehicle engaged in the professional activity
A reduction in CO2 malus applies to the vehicle used for the exercise of your professional activity if it has 8 or more seats.
The reduction shall be:
- 80 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 CO2 tax applies on purchase of the vehicle, during sadness 1st registration as passenger vehicle in France .
Carte grise The cost of the Certificate of Registration (C of R), which includes the CO2 malus, is included in the invoice if the dealer is responsible for the registration of the vehicle.
Otherwise, you pay the penalty when you make the vehicle registration process on the websiteANTS: titleContent.
It's the date of registration that counts, not the date of order or purchase.
You can use a simulator carte grise to calculate the cost of
Carte grise Calculate the cost of the certificate of registration (ex-
Abroad
The CO2 tax (CO2 malus) applies to passenger vehicles (ex-passenger vehicles or PNVs).
Passenger vehicles are:
- Car of category M1
- Certain passenger vehicles category N1
These are vehicles that can have the same use as a passenger vehicle. category M1 having regard to their bodywork, equipment and other technical characteristics.
However, this vehicle must not be used exclusively for the operation of ski lifts and ski areas.
The CO2 malus does not apply to a passenger vehicle with a body type of van (BB)
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.
Low emission vehicle
The CO2 tax does not apply to electric and/or hydrogen vehicles.
The calculation is different if the vehicle is approved according to European standards or not.
Répondez aux questions successives et les réponses s’afficheront automatiquement
EU type-approved vehicle
The CO2 tax is calculated according to CO2 emission rate per kilometer (km) of the vehicle if it has been subject to Community (European) type-approval.
Foreign registered vehicle in 2021
CO2 emissions are measured with the standard WLTP: titleContent or NEDC: titleContent.
Carte grise Consult the following for the CO2 emission rate per km of the vehicle.
EU approved vehicle with WLTP
EU type-approved vehicle with NEDC standard
Vehicle registered abroad in 2022
CO2 emissions are measured with the standard WLTP: titleContent or NEDC: titleContent.
Carte grise Check the Certificate of Registration (C of R) for the CO2 emissions per km of the vehicle.
EU approved vehicle with WLTP
EU type-approved vehicle with NEDC standard
Vehicle registered abroad in 2023
CO2 emissions are measured with the standard WLTP: titleContent or NEDC: titleContent.
Carte grise Check the Certificate of Registration (C of R) for the CO2 emissions per km of the vehicle.
EU approved vehicle with WLTP
EU type-approved vehicle with NEDC standard
Foreign registered vehicle in 2024
CO2 emissions are measured with the standard WLTP: titleContent or NEDC: titleContent.
The CO2 emission rate per east km appropriate on the certificate of registration carte grise () vehicle.
EU approved vehicle with WLTP
EU type-approved vehicle with NEDC standard
Other vehicle
Foreign registered vehicle in 2021
Vehicle registered abroad in 2022
Vehicle registered abroad in 2023
Foreign registered vehicle in 2024
Time between registration abroad and in France
A reduction in CO2 malus applies if 1re registration in France takes place 6 months or more after foreign registration.
The reduction is 10% per year since 1re registration.
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
Large families can benefit from a malus reduction
FYI
one legal person may benefit from a reduction where 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 CV.
Vehicle engaged in the professional activity
A reduction in CO2 malus applies to the vehicle used for the exercise of your professional activity if it has 8 or more seats.
The reduction shall be:
- 80 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 CO2 tax applies on purchase of the vehicle, during sadness 1st registration as passenger vehicle in France .
Carte grise The cost of the Certificate of Registration (C of R), which includes the CO2 malus, is included in the invoice if the dealer is responsible for the registration of the vehicle.
Otherwise, you pay the penalty when you make the vehicle registration process on the websiteANTS: titleContent.
It's the date of registration that counts, not the date of order or purchase.
You can use a simulator carte grise to calculate the cost of
Carte grise Calculate the cost of the certificate of registration (ex-
Carte grise Calculate the cost of the certificate of registration (ex-
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
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