Tax 2024 on mass in running order (malus by weight)

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.

Which vehicles are affected by the tax on mass in running order (TMOM or malus by weight) in 2024? What is the upright ? Of discounts are they planned? We tell you the main rules to know about malus by weight.

The rules differ depending on whether the purchase takes place in France or abroad.

In France

The mass tax in working order (malus by weight) 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 weight-based malus does not apply to a passenger vehicle with a pickup truck-type bodywork.

Disability

The mass tax in running order shall not apply to:

  • Vehicle wheelchair accessible
  • Vehicle acquired by a person having a mobility card inclusion carrying the mention 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 having a minor or dependent child in his tax home that has a Mobility Inclusion Card (CMI) carrying the mention 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 regulation of the registration certificate ().

Low emission vehicle

The mass tax in running order shall not apply to:

  • Vehicle electric and/or hydrogen fuel cell
  • Vehicle rechargeable electric hybrid with a autonomy in all-electric mode in town greater than 50 km

FYI  

From 2025, the mass tax in working order shall apply to a plug-in hybrid electric vehicle with a autonomy in all-electric mode in town greater than 50 km. However, it will benefit from a reduction of 200 kg, up to a maximum of 15 % of the same mass.

The amount of the mass tax in working order shall be determined by means of the scale of 1 yearre registration of the vehicle.

This scale associates a marginal tariff with each fraction of the mass in running order.

The amount is equal to the sum of the proceeds of each fraction by the associated marginal tariff.

Tableau - Mass tax in working order - scale in 2024

Fraction of mass in running order

in kg

Marginal rate

in €

Up to 1,599

0

1,600 to 1,799

10

1800 to 1899

15

1,900 to 1,999

20

2,000 to 2,099

25

From 2 100

30

Example :

Vehicle with a mass in running order of 1 850 kg.

The amount of the tax is: 10 x (1 799 - 1 600) + 15 x (1 850 - 1 800) = (10 x 199) + (15 x 50) = 1 990 + 750 = 2 740 €

The mass tax in working order is capped in 2024 to €60,000 by adding the CO2 malus and the malus to the weight.

So if the CO2 malus for your vehicle is €60,000, the mass tax in working order shall not apply.

One simulator allows you to calculate the tax amount.

The mass in running order of the vehicle is indicated in carte grise box G of the registration certificate (.

Calculate the amount of the malus by weight (mass tax in working order)

Converted vehicle

A reduction in the malus by weight shall apply provided that the registration resulting from the conversion of the vehicle takes place 6 months or more after 1re registration.

The first registration must take place in 2022, 2023 or 2024.

For example, a utility transformed into vehicle of category M1.

The reduction is 10% per year since 1re registration.

Non-rechargeable hybrid vehicle

One reduction of 100 kg applies to a vehicle non-rechargeable hybrid.

Example :

Vehicle with a mass in running order of 1 850 kg.

Application of the 100 kg reduction in vehicle mass: 1 850 - 100 = 1 750 kg

In 2024, malus by weight applies from 1,600 kg.

Therefore, the vehicle is free of malus by weight.

Large family

Large families can benefit from a reduction of the mass tax in working order (malus by weight)).

Vehicle engaged in the professional activity

A reduction in weight malus applies to the vehicle used for the exercise of your professional activity if it has 8 or more seats.

The reduction shall be set at 500 kg.

This reduction cannot be combined with the large family discount. If you benefit from it, the most advantageous discount of the 2 is retained.

Example :

Vehicle with a mass in running order of 2 000 kg.

Application of the 500 kg reduction in vehicle mass: 2 000 - 500 = 1 500 kg

In 2024, malus by weight applies from 1,600 kg.

Therefore, the vehicle is free of malus by weight.

The mass tax in running order shall apply to the purchase of the vehicle, during its 1st registration in France.

Carte grise The cost of the Certificate of Registration (C of R), which includes the mass tax in working order, is included in the invoice if the dealer handles the registration of the vehicle.

Otherwise, you pay the malus by weight 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 mass tax in working order (malus by weight) 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 weight-based malus does not apply to a passenger vehicle with a pickup truck-type bodywork.

The tax concerns new vehicles and imported second-hand vehicles which are registered in France for the first time.

The 1re registration in France must take place from 2022.

In case of imported used vehicle, the tax shall apply where the vehicle has been registered for 1re times abroad from 2022.

Disability

The mass tax in running order (malus by weight) shall not apply to the following vehicles:

  • Vehicle wheelchair accessible
  • Vehicle acquired by a person having a mobility card inclusion carrying the mention 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 having a minor or dependent child in his tax home that has a Mobility Inclusion Card (CMI) carrying the mention 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 regulation of the registration certificate (.

Low emission vehicle

The mass tax in running order shall not apply to:

  • Vehicle electric and/or hydrogen fuel cell
  • Vehicle rechargeable electric hybrid with a autonomy in all-electric mode in town greater than 50 km

FYI  

From 2025, the mass tax in working order shall apply to a plug-in hybrid electric vehicle with a autonomy in all-electric mode in town greater than 50 km. However, it will benefit from a reduction of 200 kg, up to a maximum of 15 % of the same mass.

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Vehicle registered abroad in 2022

The amount of the mass tax in working order shall be determined by means of the scale for the year of first registration of the vehicle.

This scale associates a marginal tariff with each fraction of the mass in running order.

The amount is equal to the sum of the proceeds of each fraction by the associated marginal tariff.

Tableau - Mass tax in working order - scale in 2022 and 2023

Fraction of mass in running order in kg

Marginal rate in €

Up to €1,799

€0

From €1,800

10

Example :

Vehicle with a mass in running order of 1 850 kg.

The amount of the tax is: 10 x (1 850 - 1 800) = 10 x 50 = 500 €

The mass tax in working order is capped in 2022 to €40,000 by adding the CO2 malus and malus by weight.

So if the CO2 malus for your vehicle is €40,000, the mass tax in working order shall not apply.

One simulator allows you to calculate tax amount.

The mass in running order of the vehicle is indicated in carte grise box G of the registration certificate (.

Calculate the amount of the malus by weight (mass tax in working order)

Vehicle registered abroad in 2023

The amount of the mass tax in working order shall be determined by means of the scale for the year of first registration of the vehicle.

This scale associates a marginal tariff with each fraction of the mass in running order.

The amount is equal to the sum of the proceeds of each fraction by the associated marginal tariff.

Tableau - Mass tax in working order - scale in 2022 and 2023

Fraction of mass in running order in kg

Marginal rate in €

Up to €1,799

€0

From €1,800

10

Example :

Vehicle with a mass in running order of 1 850 kg.

The amount of the tax is: 10 x (1 850 - 1 800) = 10 x 50 = 500 €

The mass tax in working order is capped in 2023 to €50,000 by adding the CO2 malus and malus by weight.

So if the CO2 malus for your vehicle is €50,000, the mass tax in working order shall not apply.

One simulator allows you to calculate tax amount.

The mass in running order of the vehicle is indicated in carte grise box G of the registration certificate (.

Calculate the amount of the malus by weight (mass tax in working order)

Foreign registered vehicle in 2024

The amount of the mass tax in working order shall be determined by means of the scale of 1 yearre registration of the vehicle.

This scale associates a marginal tariff with each fraction of the mass in running order.

The amount is equal to the sum of the proceeds of each fraction by the associated marginal tariff.

Tableau - Mass tax in working order - scale in 2024

Fraction of mass in running order

in kg

Marginal rate

in €

Up to 1,599

0

1,600 to 1,799

10

1800 to 1899

15

1,900 to 1,999

20

2,000 to 2,099

25

From 2 100

30

Example :

Vehicle with a mass in running order of 1 850 kg.

The amount of the tax is: 10 x (1 799 - 1 600) + 15 x (1 850 - 1 800) = (10 x 199) + (15 x 50) = 1 990 + 750 = 2 740 €

The mass tax in working order is capped in 2024 to €60,000 by adding the CO2 malus and the malus to the weight.

So if the CO2 malus for your vehicle is €60,000, the mass tax in working order shall not apply.

One simulator allows you to calculate tax amount.

The mass in running order of the vehicle is indicated in carte grise box G of the registration certificate (.

Calculate the amount of the malus by weight (mass tax in working order)

Time between registration abroad and in France

A reduction of malus by weight applies if the 1re Registration in France takes place 6 months or more after registration abroad.

The 1re Foreign registration is expected in 2022, 2023 or 2024.

The reduction is 10% per year since 1re registration.

Non-rechargeable hybrid vehicle

One reduction of 100 kilogramsapplies to a vehicle non-rechargeable hybrid.

Example :

Vehicle with a mass in running order of 1 850 kg.

Application of the 100 kg reduction in vehicle mass: 1 850 - 100 = 1 750 kg

In 2024, malus by weight applies from 1,600 kg.

Therefore, the vehicle is free of malus by weight.

Large family

Large families can benefit from a reduction of the mass tax in working order (malus by weight)).

FYI  

one legal person may benefit from a reduction of 500 kg where the vehicle has 8 or more seating positions.

Vehicle engaged in the professional activity

A reduction in weight malus applies to the vehicle used for the exercise of your professional activity if it has 8 or more seats.

The reduction shall be set at 500 kg.

This reduction cannot be combined with the large family discount. If you benefit from it, the most advantageous discount of the 2 is retained.

Example :

Vehicle with a mass in running order of 2 000 kg.

Application of the 500 kg reduction in vehicle mass: 2 000 - 500 = 1 500 kg

In 2024, malus by weight applies from 1,600 kg.

Therefore, the vehicle is free of malus by weight.

Carte grise The cost of the certificate of registration (C of R), which includes the tax on the mass in running order (malus by weight), is included in the invoice if the dealer takes care of the registration of the vehicle.

Otherwise, you pay the malus by weight 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-

Calculate the amount of the malus by weight (mass tax in working order)

Carte grise Calculate the cost of the certificate of registration (ex-

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