Malus CO2/mass: how to apply for the discount for large families?

Verified 19 January 2024 - Directorate for Legal and Administrative Information (Prime Minister)

Malus CO2/by weight: new rule in 2024 for large family reduction

Published on 1 January 2024

The reduction of CO2 malus and the weight malus for a large family shall apply within the limit of one vehicle per household.

From 2024However, this limit is appreciated over a period of 2 years except in situations where the vehicle has become unusable.

An order in council must specify these situations.

This page will be updated as soon as the decree is published.

You bought a car and you got 3 or more dependent children ? You can benefit from a reduction CO2 malus and malus mass. We explain the conditions to be completed and how claim refund of the tax.

The reduction of CO2 malus and the malus mass concerns the following families:

The 4 conditions must be completed on the date of 1re vehicle registration in France :

  • The applicant must have the effective and permanent care of 3 or more children 
  • The application must be for a vehicle with at least 5 seats
  • The vehicle must be purchased or leased under a long-term rental arrangement
    In the case of a lease, it may be a contract LOA: titleContent (Lease, leasing).
    It can also be a contract LDD: titleContent of 2 years or more, signed in 2021 or later
  • The name of the person making the request must be indicated as the owner or lessee on the vehicle registration certificate issued in France

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Reduction requested in 2024 for a vehicle registered in 2024

The discount applies within the limit of one vehicle per hearth, per 2-year period.

Thus, the reduction does not apply to a vehicle registered for 1re times in 2024 if you have already received a reduction in the previous 2 years.

However, the 2-year limit does not apply to certain situations where the vehicle has become unusable.

Example :

You benefit from a reduction of CO2 malus and mass malus April 17, 2023 for a vehicle registered on 10 January 2023.

You are selling this vehicle on October 2, 2023.

You buy a new vehicle, registered for the 1re times on January 5, 2024.

You cannot benefit from a reduction of the CO2 malus and the mass malus for this vehicle.

Reduction requested in 2024 for a vehicle registered in 2023

The discount applies within the limit of one vehicle per hearth.

Example :

You benefit from a reduction of CO2 malus and mass malus November 17, 2022 for a vehicle registered on 18 August 2022.

You are selling this vehicle on February 6, 2023.

You buy a new vehicle, registered for the first time on November 5, 2023.

You can apply in 2024 for the reduction of CO2 malus and mass malus for this vehicle registered in 2023.

The reduction of CO2 malus is 20 g/km per child or 1 ch: titleContent per child.

The reduction of malus mass is 200 kg per child.

Example :

If your vehicle's CO2 emission rate is 186 g/km, you benefit from a reduction of malus CO2 of 20 g/km per child, i.e. for 3 children, 60 g/km (3 x 20).

The CO2 emission rate thus reduced is at 126 g/km (186 - 60) to which corresponds a malus of €230 (tariff 2024 applicable at 1re registration in France).

Given that the 2024 tariff applicable to a vehicle issuing 186 g of CO2/km is fixed at €35,346, the reduction of the malus allows you to get a refund of €35 116 (€35 346 - €230).

Example :

If the mass in running order of your vehicle is 1,865 kg, you receive a mass malus reduction of 200 kg per child, i.e. for 3 children, 600 kg (200 x 3).

The mass in running order thus reduced is to 1,265 kg (1 865 - 600) to which corresponds a malus mass of €0 (tariff 2024 applicable at 1era registration in France).

Taking into account that the 2024 tariff applicable to a 1,865 kg is fixed at €2,975, the reduction of the malus masse allows you to obtain a refund of the total amount of the malus masse initially paid, namely €2,975.

One simulator allows you to assess the refund amount based on your situation:

Malus CO2/Malus by weight: what reimbursement are you entitled to?

The CO2 malus and the mass malus are to be paid at the time of registration of the vehicle.

Then you need to claim refund.

The application file shall include the following documents:

  • Completed and signed application form for reimbursement of CO2 malus and mass malus taxes. See the package leaflet
  • Carte grise Copy of the Certificate of Registration (C of R) of the vehicle issued in the name of the applicant
  • Bank identity statement
  • Copy of an identity document (national identity card, driver's license, passport, birth certificate, or family booklet)
  • For your children attached to your home, document(s) issued by the Caf: titleContent justifying the number of dependent children, or a copy of the family record book justifying the number of dependent children within the meaning of family benefits
  • If you are host family, a document from your employer or your spouse's employer justifying the number of children taken in

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Vehicle registered in 2024

You have to do 1 rebate request only for the 2 taxess, CO2 malus and mass tax in running order.

If you claim a refund for a different vehicle 2 years after receiving a refund, you must prove that you no longer own the vehicle.

Attach either the conveyance declaration or a document attesting to the termination of the long-term lease agreement. 

Vehicle registered in 2023 or earlier

If you have already received the rebate for a previous vehicle, you must provide proof that you no longer own the vehicle that received the rebate as of 1re registration of your new vehicle, or its availability in the case of a rental.

Attach a copy of the conveyance declaration, or the long-term lease termination document. 

The claim must be made before 31 December of the 2e year following registration.

Examples:

  • Before 31 December 2025 for a vehicle registered in 2023
  • Before 31 December 2026 for a vehicle registered in 2024

Request must be sent via the internet via the secure messaging of your particular space on taxes.gouv.fr.

You can also send your request by post the tax department whose contact information appears on your last income tax notice.

You're refunded by bank or postal transfer.

Taxes: access your Special Space

Application for reimbursement of CO2 malus and malus mass of passenger vehicles for persons with 3 or more dependent children - Vehicles registered in 2024

Application for a rebate of the passenger vehicle CO2 tax for persons with 3 or more dependent children - vehicles registered in 2023 or earlier

Application for a refund of the tax on the mass in running order of passenger vehicles for persons with 3 or more dependent children - vehicle registered in 2023 or earlier

Malus CO2/Malus by weight: what reimbursement are you entitled to?

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