The malus tax is a tax levied on the registration certificate of vehicles. It is composed of the carbon dioxide (CO malus) emissions tax₂) and the mass tax in working order (weight tax).

In 2024, the malus CO₂ and malus by weight are both tightening, as foreseen in the 2024 budget law.

The CO2 malus on the most polluting vehicles

From 1^er January 2024:

• Malus applies from 118 grams of CO₂/km (instead of 123 grams of CO₂/km in 2023) with for this level of pollution a tax of €50.
• The threshold of €1,000 is reached from 141 grams of CO₂/km (€1074) instead of 146 grams of CO₂/km in 2023.
• The last installment of the scale shall be €60,000 for vehicles with CO₂ more than 193 grams of CO₂/km (instead of €50,000 in 2023 for more than 225 grams of CO₂/km).

Who is exempt from the carbon dioxide tax?

Are not affected by CO malus₂ :

• the wheelchair accessible vehicles ;
• vehicles acquired by a person with a mobility card inclusion (MIF) or dependent on a minor child who has an MIF in his or her tax home;
• vehicles electric and hydrogen vehicles.

Malus by weight on vehicles over 1.6 tons

From January 2024, the malus will apply for new vehicles weighing more than 1.6 tons (1,600 kg) compared to 1.8 tons (1,800 kg) in 2023.

Its unit price is between 10 € and €30 per kilogram. It shall be EUR 30 per kilogram for vehicles weighing 2,1 tons (2 100 kg) or more.

Which vehicles are exempt from malus by weight?

The following shall be exempt from malus by weight:

• wheelchair accessible vehicles;
• vehicles acquired by a person with a mobility inclusion card (MIC) marked with disability;
• vehicles acquired by a dependent of a child, in his or her tax household, with an MIF marked as invalidity;
• electric and/or hydrogen vehicles;
• plug-in hybrid electric vehicles with an all-electric range in town exceeding 50 km.