This page has been automatically translated. Please refer to the page in French if needed.
Taxation
Taxes on the economic use of vehicles (ex-TVS): what developments in 2025?
Publié le 16 décembre 2024 - Directorate for Legal and Administrative Information (Prime Minister)
In order to accelerate the transition to the use of clean vehicles, taxes on the economic use of vehicles (ex-TVS) are changing for 2025. These amendments will continue until 2027.
As a reminder, in 2023, the business tax (VAT) was replaced by two taxes: the annual CO₂ tax and the annual car age tax.
These levies concern traders (businesses and individual companies) using or owning passenger transport vehicles in the course of their activity.
For the year 2025, these 2 taxes on the economic use of vehicles are subject to amendments.
Increase in annual tax on CO₂ emissions
At 1er January 2025, the annual CO₂ tax rates are increasing and changing.
For example, the WLTP now includes a marginal tariff for each fraction of carbon dioxide (CO2) emissions. This tariff applies to vehicles registered for the first time in France from March 2020. The fare application threshold has been lowered by 5 grams per kilometer.
This scale is as follows for the year 2025:
Fraction of carbon dioxide (CO2) emissions | Marginal tariff applicable to vehicles covered by the WLTP registration system |
|---|---|
Up to 9 g/km | €0 |
From 10 to 50 g/km | €1 |
From 51 to 58 g/km | €2 |
From 59 to 90 g/km | €3 |
From 91 to 110 g/km | €4 |
From 111 to 130 g/km | €10 |
From 131 to 150 g/km | €50 |
From 151 to 170 g/km | €60 |
From 171 g/km | €65 |
The NEDC scale, which covers vehicles owned or used by a company since January 2006 and first put into service after 1er June 2004, increased by different fractions:
Fraction of carbon dioxide (CO2) emissions | Marginal tariff applicable to vehicles covered by the NEDC registration system |
|---|---|
Up to 7 g/km | €0 |
8 to 41 g/km | €1 |
From 42 to 48 g/km | €2 |
From 49 to 74 g/km | €3 |
From 75 to 91 g/km | €4 |
From 92 to 107 g/km | €10 |
From 108 to 124 g/km | €50 |
From 125 to 140 g/km | €60 |
From 141 g/km | €65 |
Finally, the scale in fiscal power, which concerns vehicles not covered by the previous 2 categories, also evolves in 2025:
Fraction of fiscal power (in horsepower, CV) | Marginal rate |
|---|---|
Up to 3 | €1,750 |
4 to 6 | €2,500 |
7 to 10 | €4,250 |
11 to 15 | €5,000 |
From 16 | €6,250 |
Please note
These scales will evolve gradually until 2027.
End of exemption for hybrid vehicles from 2025
At 1er January 2025, hybrid vehicles will no longer be exempt from the annual CO₂ tax.
Only the following allowances shall be applied to vehicles whose energy source includes superethanol E85:
- 40 % of CO₂ emissions, except where these exceed 250 g/km;
- 2 horsepower for fiscal power, except where the latter exceeds 12 horsepower.