Tax on CO2 emissions from passenger vehicles (CO2 malus)

Verified 01 March 2025 - Directorate for Legal and Administrative Information (Prime Minister)

What vehicles are affected by the CO2 malus ? Here are the main rules to know.

Rules differ depending on whether the purchase is made in France or abroad.

In France

The tax applies to the following passenger vehicles:

  • Transport vehicles category M1, of the genus Passenger Car (VP)
  • Transport vehicles category N1, of the type van (ETTC), European body BE (pick-up), with 5 or more seats. However, these vehicles are not subject to tax if they are used exclusively for the operation of ski lifts and ski areas.

The tax does not apply to passenger cars 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.

Electric and/or hydrogen vehicle

The CO2 tax does not apply to electric and/or hydrogen vehicles.

The tax calculation is different if the vehicle is approved according to European standards or not.

If approved according to European standards, the amount of the tax depends on the level of CO2 emissions the vehicle and the method of determining those emissions.

If the vehicle has not been granted a European type-approval, the amount of the fee depends on the administrative capacity of the vehicle.

The amount of the fee shall be determined on the basis of the corresponding scale in force on the date of 1re vehicle registration.

Répondez aux questions successives et les réponses s’afficheront automatiquement

Vous avez choisi

Choisissez votre cas

EU type-approved vehicle

The tax on CO2 emissions is calculated on the basis of the CO2 emission rate per kilometer (km) of the vehicle if it has been approved by the Community (European).

Carte grise The CO2 emission rate per km shall be indicated on the vehicle registration certificate () (V7).

These emissions are now measured with the standard WLTPWLTP : Worldwide Harmonized Light Vehicle Test Procedure but were measured, up to 2020, by the standard NEDCNEDC : New European Driving Cycle.

A different scale of tax therefore exists depending on the method of determination used (WLTP/NEDC) and the year of 1er vehicle registration.

Malus between January 1, 2024 and February 28, 2025 - WLTP for a passenger vehicle that has been the subject of a Community approval
Tableau - Malus between January 1, 2024 and February 28, 2025 - WLTP for a passenger vehicle that has been the subject of a Community approval

CO2 emission rate per kilometer

Amount

Less than 118 grams (g)

€0

118 g

€50

119 g

€75

120 g

€100

121 g

€125

122 g

€150

123 g

€170

124 g

€190

125 g

€210

126 g

€230

127 g

€240

128 g

€260

129 g

€280

130 g

€310

131 g

€330

132 g

€360

133 g

€400

134 g

€450

135 g

€540

136 g

€650

137 g

€740

138 g

€818

139 g

€898

140 g

€983

141 g

€1,074

142 g

€1,172

143 g

€1,276

144 g

€1,386

145 g

€1504

146 g

€1,629

147 g

€1,761

148 g

€1,901

149 g

€2,049

150 g

€2,205

151 g

€2,370

152 g

€2,544

153 g

€2,726

154 g

€2,918

155 g

€3,119

156 g

€3,331

157 g

€3,552

158 g

€3,784

159 g

€4,026

160 g

€4,279

161 g

€4,543

162 g

€4,818

163 g

€5,105

164 g

€5,404

165 g

€5,715

166 g

€6,126

167 g

€6,537

168 g

€7,248

169 g

€7,959

170 g

€8,770

171 g

€9,681

172 g

€10,692

173 g

€11,803

174 g

€13,014

175 g

€14,325

176 g

€15,736

177 g

€17,247

178 g

€18,858

179 g

€20,569

180 g

€22,380

181 g

€24,291

182 g

€26,302

183 g

€28,413

184 g

€30,624

185 g

€32,935

186 g

€35,346

187 g

€37,857

188 g

€40,468

189 g

€43,179

190 g

€45,990

191 g

€48,901

192 g

€51,912

193 g

€55,023

Greater than 193 g

€60,000

Malus between March 1, 2025 and December 31, 2025 - WLTP for a passenger vehicle that has received a Community approval
Tableau - Malus between 1 March 2025 and 31 December 2025 WLTP for a passenger vehicle which has been the subject of a Community type-approval

CO2 emission rate per kilometer

Amount

Less than 113 grams (g)

€0

113 g

€50

114 g

€75

115 g

€100

116 g

€125

117 g

€150

118 g

€170

119 g

€190

120 g

€210

121 g

€230

122 g

€240

123 g

€260

124 g

€280

125 g

€310

126 g

€330

127 g

€360

128 g

€400

129 g

€450

130 g

€540

131 g

€650

132 g

€740

133 g

€818

134 g

€898

135 g

€983

136 g

€1,074

137 g

€1,172

138 g

€1,276

139 g

€1,386

140 g

€1504

141 g

€1,629

142 g

€1,761

143 g

€1,901

144 g

€2,049

145 g

€2,205

146 g

€2,370

147 g

€2,544

148 g

€2,726

149 g

€2,918

150 g

€3,119

151 g

€3,331

152 g

€3,552

153 g

€3,784

154 g

€4,026

155 g

€4,279

156 g

€4,543

157 g

€4,818

158 g

€5,105

159 g

€5,404

160 g

€5,715

161 g

€6,126

162 g

€6,537

163 g

€7,248

164 g

€7,959

165 g

€8,770

166 g

€9,681

167 g

€10,692

168 g

€11,803

169 g

€13,014

170 g

€14,325

171 g

€15,736

172 g

€17,247

173 g

€18,858

174 g

€20,569

175 g

€22,380

176 g

€24,291

177 g

€26,302

178 g

€28,413

179 g

€30,624

180 g

€32,935

181 g

€35,346

182 g

€37,857

183 g

€40,468

184 g

€43,179

185 g

€45,990

186 g

€48,901

187 g

€51,912

188 g

€55,023

189 g

€58,134

190 g

€61,245

191 g

€64,356

192 g

€67,467

Greater than 192 g

€70,000

Other vehicle

Malus between 1 January 2024 and 28 February 2025 for a vehicle which has not received Community type-approval
Tableau - Malus between 1 January 2024 and 28 February 2025 for a vehicle which has not received Community type-approval

Administrative power (in chch : Horses)

Amount

Less than 4

€0

4

€1,000

5

€3,250

6

€5,000

7

€6,750

8

€10,750

9

€15,750

10

€22,500

11

€28,500

12

€35,500

13

€43,250

14

€52,000

15+

€60,000

Malus between 1 March 2025 and 31 December 2025 for a vehicle which has not received Community type-approval
Tableau - Malus between 1 March and 31 December 2025 for a vehicle which has not received Community type-approval

Administrative power (in chch : Horses)

Amount

Less than 3

€0

3

€250

4

€1,500

5

€4,000

6

€6,250

7

€8,500

8

€13,000

9

€18,500

10

€25,750

11

€32,250

12

€39,750

13

€48,000

14

€57,250

15+

€70,000

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 2024 and converted into a passenger vehicle in 2025: the amount of CO2 malus corresponds to the scale in force on the date of its 1re registration in 2024.

Converted vehicle

In case of conversion of a special-purpose vehicle of category M1 (commercial vehicle registered in the national body DERIV VP) in a passenger vehicle, the amount of the CO2 malus is reduced by a flat-rate discount coefficient, depending on the age of the vehicle.

The valuation haircut shall apply from 1er month of 1re vehicle registration.

However, the amount of the tax shall be zero for a vehicle of which 1re registration is before 1er January 2015.

Tableau - Flat-rate discount coefficient resulting from the age of the vehicle

Vehicle age

(in months)

Flat-rate valuation haircut

(in percent)

1 to 3

3

4 to 6

6

7 to 9

9

10 to 12

12

13 to 18

16

19 to 24

20

25 to 36

28

37 to 48

33

49 to 60

38

61 to 72

43

73 to 84

48

85 to 96

53

97 to 108

58

109 to 120

64

121 to 132

70

133 to 144

76

145 to 156

82

157 to 168

88

169 to 180

94

From 181

100

Example :

Commercial vehicle registered for 1re times in France on the 1ster October 2024, emitting 154 g CO2/km, converted and registered as a passenger vehicle on 1er July 2025.

Age of the vehicle since the date of its 1re registration: 9 months (October 1, 2024 to July 1, 2025).

A discount of 9% applies.

The amount of the CO2 malus for a vehicle emitting 154 g CO2/km is 2 918 € (taking into account the scale in force on the date of 1re registration in 2024).

Discount amount: 262,62 € (2 918 € x 9%)

Amount of CO2 malus after reduction: 2,655.38 € (2,918 € - 262.62 €)

Vehicle equipped to operate with superethanol E85

Répondez aux questions successives et les réponses s’afficheront automatiquement

Vous avez choisi

Choisissez votre cas

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

The households with at least 3 children may benefit from CO2 malus reduction.

Vehicle owned by a legal person

A CO2 malus reduction shall apply to vehicles with at least 8 seating positions held by a legal person. 

The reduction shall be:

  • 85 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 tax applies to the purchase of the vehicle, at its 1re registration as a passenger vehicle in France.

Where the dealer undertakes to register the vehicle, the tax shall be paid at the same time as the purchase invoice for the vehicle.

Otherwise, you pay the tax when you apply to register the vehicle on the website of theANTSANTS : National Securities Agency.

The tax is due on the day of registration of the vehicle.

The date of registration of the vehicle shall be taken into account in determining the applicable scale, and not the date of ordering or purchase of the vehicle.

You can use a simulator carte grise to calculate the cost of the and malus massages.

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

Abroad

The tax applies to the following passenger vehicles:

  • Transport vehicles category M1, of the genus Passenger Car (VP)
  • Transport vehicles category N1, of the type van (ETTC), European body BE (pick-up), with 5 or more seats. However, these vehicles are not subject to tax if they are used exclusively for the operation of ski lifts and ski areas.

The tax does not apply to passenger cars 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. 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.

Electric and/or hydrogen vehicle

The CO2 tax does not apply to electric and/or hydrogen vehicles.

The tax calculation is different if the vehicle is approved according to European standards or not.

If approved according to European standards, the amount of the tax depends on the level of CO2 emissions the vehicle and the method of determining those emissions.

If the vehicle has not been granted a European type-approval, the amount of the fee depends on the administrative capacity of the vehicle.

The amount of the fee shall be determined on the basis of the corresponding scale in force on the date of 1re vehicle registration.

Répondez aux questions successives et les réponses s’afficheront automatiquement

Vous avez choisi

Choisissez votre cas

EU type-approved vehicle

The CO2 emission tax is calculated on the basis of the CO2 emission rate per kilometer (km) of the vehicle if it has been granted Community (European) type-approval.

Carte grise The CO2 emission rate per km shall be indicated on the vehicle registration certificate () (V7).

These emissions are now measured with the standard WLTPWLTP : Worldwide Harmonized Light Vehicle Test Procedure but were measured, up to 2020, by the standard NEDCNEDC : New European Driving Cycle.

A different scale of tax therefore exists depending on the method of determination used (WLTP/NEDC) and the year of 1re vehicle registration.

Foreign registered vehicle in 2021
EU approved vehicle with WLTP
Tableau - Malus for an approved vehicle EUEU : European Union with the WLTP standard registered for the first time abroad in 2021

CO2 emission rate per kilometer

Amount

Less than 133 grams (g)

€0

133 g

€50

134 g

€75

135 g

€100

136 g

€125

137 g

€150

138 g

€170

139 g

€190

140 g

€210

141 g

€230

142 g

€240

143 g

€260

144 g

€280

145 g

€310

146 g

€330

147 g

€360

148 g

€400

149 g

€450

150 g

€540

151 g

€650

152 g

€740

153 g

€818

154 g

€898

155 g

€983

156 g

€1,074

157 g

€1,172

158 g

€1,276

159 g

€1,386

160 g

€1,504

161 g

€1,629

162 g

€1,761

163 g

€1,901

164 g

€2,049

165 g

€2,205

166 g

€2,370

167 g

€2,544

168 g

€2,726

169 g

€2,918

170 g

€3,119

171 g

€3,331

172 g

€3,552

173 g

€3,784

174 g

€4,026

175 g

€4,279

176 g

€4,543

177 g

€4,818

178 g

€5,105

179 g

€5,404

180 g

€5,715

181 g

€6,039

182 g

€6,375

183 g

€6,724

184 g

€7,086

185 g

€7,462

186 g

€7,851

187 g

€8,254

188 g

€8,671

189 g

€9,103

190 g

€9,550

191 g

€10,011

192 g

€10,488

193 g

€10,980

194 g

€11,488

195 g

€12,012

196 g

€12,552

197 g

€13,109

198 g

€13,682

199 g

€14,273

200 g

€14,881

201 g

€15,506

202 g

€16,149

203 g

€16,810

204 g

€17,490

205 g

€18,188

206 g

€18,905

207 g

€19,641

208 g

€20,396

209 g

€21,171

210 g

€21,966

211 g

€22,781

212 g

€23,616

213 g

€24,472

214 g

€25,349

215 g

€26,247

216 g

€27,166

217 g

€28,107

218 g

€29,070

Greater than 218 g

€30,000

EU type-approved vehicle with NEDC standard
Tableau - Malus for an approved vehicle EUEU : European Union with the NEDC standard registered for the first time abroad in 2021

CO2 emission rate per kilometer

Amount

Less than 110 grams (g)

€0

110 g

€50

111 g

€75

112 g

€100

113 g

€125

114 g

€150

115 g

€170

116 g

€190

117 g

€210

118 g

€230

119 g

€240

120 g

€260

121 g

€280

122 g

€310

123 g

€330

124 g

€360

125 g

€400

126 g

€450

127 g

€540

128 g

€650

129 g

€740

130 g

€818

131 g

€898

132 g

€983

133 g

€1074

134 g

€1,172

135 g

€1276

136 g

€1,386

137 g

€1,504

138 g

€1,629

139 g

€1,761

140 g

€1,901

141 g

€2,049

142 g

€2,205

143 g

€2,370

144 g

€2,544

145 g

€2,726

146 g

€2,918

147 g

€3,119

148 g

€3,331

149 g

€3,552

150 g

€3,784

151 g

€4,026

152 g

€4,279

153 g

€4,543

154 g

€4,818

155 g

€5,105

156 g

€5,404

157 g

€5,715

158 g

€6,039

159 g

€6,375

160 g

€6,724

161 g

€7,086

162 g

€7,462

163 g

€7,851

164 g

€8,254

165 g

€8671

166g

€9,103

167 g

€9,550

168 g

€10,011

169 g

€10,488

170 g

€10,980

171 g

€11,488

172 g

€12,012

173 g

€12,552

174 g

€13,109

175 g

€13,682

176 g

€14,273

177 g

€14,881

178 g

€15,506

179 g

€16,149

180 g

€16,810

181 g

€17,490

182 g

€18,188

183 g

€18,905

184 g

€19,641

Greater than 184 g

€20,000

Vehicle registered abroad in 2022
EU approved vehicle with WLTP
Tableau - Malus for an approved vehicle EUEU : European Union with the WLTP standard registered for the first time abroad in 2022

CO2 emission rate per kilometer

Amount

Less than 128 grams (g)

€0

128 g

€50

129 g

€75

130 g

€100

131 g

€125

132 g

€150

133 g

€170

134 g

€190

135 g

€210

136 g

€230

137 g

€240

138 g

€260

139 g

€280

140 g

€310

141 g

€330

142 g

€360

143 g

€400

144 g

€450

145 g

€540

146 g

€650

147 g

€740

148 g

€818

149 g

€898

150 g

€983

151 g

€1,074

152 g

€1,172

153 g

€1,276

154 g

€1,386

155 g

€1,504

156 g

€1,629

157 g

€1,761

158 g

€1,901

159 g

€2,049

160 g

€2,205

161 g

€2,370

162 g

€2,544

163 g

€2,726

164 g

€2,918

165 g

€3,119

166 g

€3,331

167 g

€3,552

168 g

€3,784

169 g

€4,026

170 g

€4,279

171 g

€4,543

172 g

€4,818

173 g

€5,105

174 g

€5,404

175 g

€5,715

176 g

€6,039

177 g

€6,375

178 g

€6,724

179 g

€7,086

180 g

€7,462

181 g

€7,851

182 g

€8,254

183 g

€8,671

184 g

€9,103

185 g

€9,550

186 g

€10,011

187 g

€10,488

188 g

€10,980

189 g

€11,488

190 g

€12,012

191 g

€12,552

192 g

€13,109

193 g

€13,682

194 g

€14,273

195 g

€14,881

196 g

€15,506

197 g

€16,149

198 g

€16,810

199 g

€17,490

200 g

€18,188

201 g

€18,905

202 g

€19,641

203 g

€20,396

204 g

€21,171

205 g

€21,966

206 g

€22,781

207 g

€23,616

208 g

€24,472

209 g

€25,349

210 g

€26,247

211 g

€27,166

212 g

€28,107

213 g

€29,070

214 g

€30,056

215 g

€31,063

216 g

€32,094

217 g

€33,147

218 g

€34,224

219 g

€35,324

220 g

€36,447

221 g

€37,595

222 g

€38,767

223 g

€39,964

Greater than 223 g

€40,000

EU type-approved vehicle with NEDC standard
Tableau - Malus for an approved vehicle EUEU : European Union with the NEDC standard registered for the first time abroad in 2022

CO2 emission rate per kilometer

Amount

Less than 110 grams (g)

€0

110 g

€50

111 g

€75

112 g

€100

113 g

€125

114 g

€150

115 g

€170

116 g

€190

117 g

€210

118 g

€230

119 g

€240

120 g

€260

121 g

€280

122 g

€310

123 g

€330

124 g

€360

125 g

€400

126 g

€450

127 g

€540

128 g

€650

129 g

€740

130 g

€818

131 g

€898

132 g

€983

133 g

€1074

134 g

€1,172

135 g

€1276

136 g

€1,386

137 g

€1,504

138 g

€1,629

139 g

€1,761

140 g

€1,901

141 g

€2,049

142 g

€2,205

143 g

€2,370

144 g

€2,544

145 g

€2,726

146 g

€2,918

147 g

€3,119

148 g

€3,331

149 g

€3,552

150 g

€3,784

151 g

€4,026

152 g

€4,279

153 g

€4,543

154 g

€4,818

155 g

€5,105

156 g

€5,404

157 g

€5,715

158 g

€6,039

159 g

€6,375

160 g

€6,724

161 g

€7,086

162 g

€7,462

163 g

€7,851

164 g

€8,254

165 g

€8671

166g

€9,103

167 g

€9,550

168 g

€10,011

169 g

€10,488

170 g

€10,980

171 g

€11,488

172 g

€12,012

173 g

€12,552

174 g

€13,109

175 g

€13,682

176 g

€14,273

177 g

€14,881

178 g

€15,506

179 g

€16,149

180 g

€16,810

181 g

€17,490

182 g

€18,188

183 g

€18,905

184 g

€19,641

Greater than 184 g

€20,000

Vehicle registered abroad in 2023
EU approved vehicle with WLTP
Tableau - Malus for an approved vehicle EUEU : European Union with the WLTP standard registered for the first time abroad in 2023

CO2 emission rate per kilometer

Amount

Less than 123 grams (g)

€0

123 g

€50

124 g

€75

125 g

€100

126 g

€125

127 g

€150

128 g

€170

129 g

€190

130 g

€210

131 g

€230

132 g

€240

133 g

€260

134 g

€280

135 g

€310

136 g

€330

137 g

€360

138 g

€400

139 g

€450

140 g

€540

141 g

€650

142 g

€740

143 g

€818

144 g

€898

145 g

€983

146 g

€1,074

147 g

€1,172

148 g

€1,276

149 g

€1,386

150 g

€1,504

151 g

€1,629

152 g

€1,761

153 g

€1,901

154 g

€2,049

155 g

€2,205

156 g

€2,370

157 g

€2,544

158 g

€2,726

159 g

€2,918

160 g

€3,119

161 g

€3,331

162 g

€3,552

163 g

€3,784

164 g

€4,026

165 g

€4,279

166 g

€4,543

167 g

€4,818

168 g

€5,105

169 g

€5,404

170 g

€5,715

171 g

€6,039

172 g

€6,375

173 g

€6,724

174 g

€7,086

175 g

€7,462

176 g

€7,851

177 g

€8,254

178 g

€8,671

179 g

€9,103

180 g

€9,550

181 g

€10,011

182 g

€10,488

183 g

€10,980

184 g

€11,488

185 g

€12,012

186 g

€12,552

187 g

€13,109

188 g

€13,682

189 g

€14,273

190 g

€14,881

191 g

€15,506

192 g

€16,149

193 g

€16,810

194 g

€17,490

195 g

€18,188

196 g

€18,905

197 g

€19,641

198 g

€20,396

199 g

€21,171

200 g

€21,966

201 g

€22,781

202 g

€23,616

203 g

€24,472

204 g

€25,349

205 g

€26,247

206 g

€27,166

207 g

€28,107

208 g

€29,070

209 g

€30,056

210 g

€31,063

211 g

€32,094

212 g

€33,147

213 g

€34,224

214 g

€35,324

215 g

€36,447

216 g

€37,595

217 g

€38,767

218 g

€39,964

219 g

€41,185

220 g

€42,431

221 g

€43,703

222 g

€45,000

223 g

€46,323

224 g

€47672

225 g

€49,047

Greater than 225 g

€50,000

EU type-approved vehicle with NEDC standard
Tableau - Malus for an approved vehicle EUEU : European Union with the NEDC standard registered for the first time abroad in 2023

CO2 emission rate per kilometer

Amount

Less than 110 grams (g)

€0

110 g

€50

111 g

€75

112 g

€100

113 g

€125

114 g

€150

115 g

€170

116 g

€190

117 g

€210

118 g

€230

119 g

€240

120 g

€260

121 g

€280

122 g

€310

123 g

€330

124 g

€360

125 g

€400

126 g

€450

127 g

€540

128 g

€650

129 g

€740

130 g

€818

131 g

€898

132 g

€983

133 g

€1074

134 g

€1,172

135 g

€1276

136 g

€1,386

137 g

€1,504

138 g

€1,629

139 g

€1,761

140 g

€1,901

141 g

€2,049

142 g

€2,205

143 g

€2,370

144 g

€2,544

145 g

€2,726

146 g

€2,918

147 g

€3,119

148 g

€3,331

149 g

€3,552

150 g

€3,784

151 g

€4,026

152 g

€4,279

153 g

€4,543

154 g

€4,818

155 g

€5,105

156 g

€5,404

157 g

€5,715

158 g

€6,039

159 g

€6,375

160 g

€6,724

161 g

€7,086

162 g

€7,462

163 g

€7,851

164 g

€8,254

165 g

€8671

166g

€9,103

167 g

€9,550

168 g

€10,011

169 g

€10,488

170 g

€10,980

171 g

€11,488

172 g

€12,012

173 g

€12,552

174 g

€13,109

175 g

€13,682

176 g

€14,273

177 g

€14,881

178 g

€15,506

179 g

€16,149

180 g

€16,810

181 g

€17,490

182 g

€18,188

183 g

€18,905

184 g

€19,641

Greater than 184 g

€20,000

Foreign-registered vehicle between January 1, 2024 and February 28, 2025
EU approved vehicle with WLTP
Tableau - Malus for a WLTP type-approved vehicle registered for the first time between 1 January 2024 and 28 February 2025 abroad

CO2 emission rate per kilometer

Amount

Less than 118 grams (g)

€0

118 g

€50

119 g

€75

120 g

€100

121 g

€125

122 g

€150

123 g

€170

124 g

€190

125 g

€210

126 g

€230

127 g

€240

128 g

€260

129 g

€280

130 g

€310

131 g

€330

132 g

€360

133 g

€400

134 g

€450

135 g

€540

136 g

€650

137 g

€740

138 g

€818

139 g

€898

140 g

€983

141 g

€1,074

142 g

€1,172

143 g

€1,276

144 g

€1,386

145 g

€1504

146 g

€1,629

147 g

€1,761

148 g

€1,901

149 g

€2,049

150 g

€2,205

151 g

€2,370

152 g

€2,544

153 g

€2,726

154 g

€2,918

155 g

€3,119

156 g

€3,331

157 g

€3,552

158 g

€3,784

159 g

€4,026

160 g

€4,279

161 g

€4,543

162 g

€4,818

163 g

€5,105

164 g

€5,404

165 g

€5,715

166 g

€6,126

167 g

€6,537

168 g

€7,248

169 g

€7,959

170 g

€8,770

171 g

€9,681

172 g

€10,692

173 g

€11,803

174 g

€13,014

175 g

€14,325

176 g

€15,736

177 g

€17,247

178 g

€18,858

179 g

€20,569

180 g

€22,380

181 g

€24,291

182 g

€26,302

183 g

€28,413

184 g

€30,624

185 g

€32,935

186 g

€35,346

187 g

€37,857

188 g

€40,468

189 g

€43,179

190 g

€45,990

191 g

€48,901

192 g

€51,912

193 g

€55,023

Greater than 193 g

€60,000

EU type-approved vehicle with NEDC standard
Tableau - Malus for an approved vehicle EUEU : European Union with the NEDC standard registered for the first time between 1 January 2024 and 28 February 2025 abroad

CO2 emission rate per kilometer

Amount

Less than 110 grams (g)

€0

110 g

€50

111 g

€75

112 g

€100

113 g

€125

114 g

€150

115 g

€170

116 g

€190

117 g

€210

118 g

€230

119 g

€240

120 g

€260

121 g

€280

122 g

€310

123 g

€330

124 g

€360

125 g

€400

126 g

€450

127 g

€540

128 g

€650

129 g

€740

130 g

€818

131 g

€898

132 g

€983

133 g

€1074

134 g

€1,172

135 g

€1276

136 g

€1,386

137 g

€1,504

138 g

€1,629

139 g

€1,761

140 g

€1,901

141 g

€2,049

142 g

€2,205

143 g

€2,370

144 g

€2,544

145 g

€2,726

146 g

€2,918

147 g

€3,119

148 g

€3,331

149 g

€3,552

150 g

€3,784

151 g

€4,026

152 g

€4,279

153 g

€4,543

154 g

€4,818

155 g

€5,105

156 g

€5,404

157 g

€5,715

158 g

€6,039

159 g

€6,375

160 g

€6,724

161 g

€7,086

162 g

€7,462

163 g

€7,851

164 g

€8,254

165 g

€8671

166g

€9,103

167 g

€9,550

168 g

€10,011

169 g

€10,488

170 g

€10,980

171 g

€11,488

172 g

€12,012

173 g

€12,552

174 g

€13,109

175 g

€13,682

176 g

€14,273

177 g

€14,881

178 g

€15,506

179 g

€16,149

180 g

€16,810

181 g

€17,490

182 g

€18,188

183 g

€18,905

184 g

€19,641

Greater than 184 g

€20,000

Foreign-registered vehicle between March 1, 2025 and December 31, 2025
EU approved vehicle with WLTP
Tableau - Malus between 1 March 2025 and 31 December 2025 WLTP for a passenger vehicle which has been the subject of a Community type-approval

CO2 emission rate per kilometer

Amount

Less than 113 grams (g)

€0

113 g

€50

114 g

€75

115 g

€100

116 g

€125

117 g

€150

118 g

€170

119 g

€190

120 g

€210

121 g

€230

122 g

€240

123 g

€260

124 g

€280

125 g

€310

126 g

€330

127 g

€360

128 g

€400

129 g

€450

130 g

€540

131 g

€650

132 g

€740

133 g

€818

134 g

€898

135 g

€983

136 g

€1,074

137 g

€1,172

138 g

€1,276

139 g

€1,386

140 g

€1504

141 g

€1,629

142 g

€1,761

143 g

€1,901

144 g

€2,049

145 g

€2,205

146 g

€2,370

147 g

€2,544

148 g

€2,726

149 g

€2,918

150 g

€3,119

151 g

€3,331

152 g

€3,552

153 g

€3,784

154 g

€4,026

155 g

€4,279

156 g

€4,543

157 g

€4,818

158 g

€5,105

159 g

€5,404

160 g

€5,715

161 g

€6,126

162 g

€6,537

163 g

€7,248

164 g

€7,959

165 g

€8,770

166 g

€9,681

167 g

€10,692

168 g

€11,803

169 g

€13,014

170 g

€14,325

171 g

€15,736

172 g

€17,247

173 g

€18,858

174 g

€20,569

175 g

€22,380

176 g

€24,291

177 g

€26,302

178 g

€28,413

179 g

€30,624

180 g

€32,935

181 g

€35,346

182 g

€37,857

183 g

€40,468

184 g

€43,179

185 g

€45,990

186 g

€48,901

187 g

€51,912

188 g

€55,023

189 g

€58,134

190 g

€61,245

191 g

€64,356

192 g

€67,467

Greater than 192 g

€70,000

EU type-approved vehicle with NEDC standard
Tableau - Malus for an approved vehicle EUEU : European Union with the NEDC standard registered for the first time between 1 March 2025 and 31 December 2025 abroad

CO2 emission rate per kilometer

Amount

Less than 110 grams (g)

€0

110 g

€50

111 g

€75

112 g

€100

113 g

€125

114 g

€150

115 g

€170

116 g

€190

117 g

€210

118 g

€230

119 g

€240

120 g

€260

121 g

€280

122 g

€310

123 g

€330

124 g

€360

125 g

€400

126 g

€450

127 g

€540

128 g

€650

129 g

€740

130 g

€818

131 g

€898

132 g

€983

133 g

€1074

134 g

€1,172

135 g

€1276

136 g

€1,386

137 g

€1,504

138 g

€1,629

139 g

€1,761

140 g

€1,901

141 g

€2,049

142 g

€2,205

143 g

€2,370

144 g

€2,544

145 g

€2,726

146 g

€2,918

147 g

€3,119

148 g

€3,331

149 g

€3,552

150 g

€3,784

151 g

€4,026

152 g

€4,279

153 g

€4,543

154 g

€4,818

155 g

€5,105

156 g

€5,404

157 g

€5,715

158 g

€6,039

159 g

€6,375

160 g

€6,724

161 g

€7,086

162 g

€7,462

163 g

€7,851

164 g

€8,254

165 g

€8671

166g

€9,103

167 g

€9,550

168 g

€10,011

169 g

€10,488

170 g

€10,980

171 g

€11,488

172 g

€12,012

173 g

€12,552

174 g

€13,109

175 g

€13,682

176 g

€14,273

177 g

€14,881

178 g

€15,506

179 g

€16,149

180 g

€16,810

181 g

€17,490

182 g

€18,188

183 g

€18,905

184 g

€19,641

Greater than 184 g

€20,000

Other vehicle

Foreign registered vehicle in 2021
Tableau - Malus for non-approved vehicle EUEU : European Union with first foreign registration in 2021

Administrative power (in chch : Horses)

Amount

≤ 4

€0

5

€250

6

€2,825

7

€3,425

8

€5,950

9

€6,550

10

€9,075

11

€9,675

12

€12,200

13

€12,800

14

€15,325

15

€15,925

16

€18,450

17

€19,150

18

€22,500

19

€25,000

20

€27,500

Greater than 20

€30,000

Vehicle registered abroad in 2022
Tableau - Malus for non-approved vehicle EUEU : European Union with first foreign registration in 2022

Administrative power (in chch : Horses)

Amount

≤ 4

€0

5

€1,000

6

€3,000

7

€4,000

8

€6,000

9

€7,000

10

€9,250

11

€10,500

12

€12,500

13

€13,500

14

€15,625

15

€16,500

16

€19,250

17

€21,000

18

€23,500

19

€26,000

20

€28,500

21

€31,000

22

€33,500

23

€36,000

24

€38,500

Greater than 24

€40,000

Vehicle registered abroad in 2023
Tableau - Malus for non-approved vehicle EUEU : European Union with first foreign registration in 2023

Administrative power (in chch : Horses)

Amount

< 4

€0

4

€500

5

€2,250

6

€3,500

7

€4,750

8

€6,500

9

€8,000

10

€9,500

11

€11,500

12

€12,750

13

€14,500

14

€16,000

15

€18,750

16

€20,500

17

€23,000

18

€25,500

19

€28,000

20

€30,500

21

€33,000

22

€35,500

23

€38,000

24

€40,000

25

€42,500

26

€45,000

27

€47,500

Greater than 27

€50,000

Foreign-registered vehicle between January 1, 2024 and February 28, 2025
Tableau - Malus for non-approved vehicle with first registration abroad between 1 January 2024 and 28 February 2025

Administrative power (in chch : Horses)

Amount

Less than 4

€0

4

€1,000

5

€3,250

6

€5,000

7

€6,750

8

€10,750

9

€15,750

10

€22,500

11

€28,500

12

€35,500

13

€43,250

14

€52,000

15+

€60,000

Foreign-registered vehicle between March 1, 2025 and December 31, 2025
Tableau - Malus for non-approved vehicle with first registration abroad between 1 March 2025 and 31 December 2025

Administrative power (in chch : Horses)

Amount

≤ 2

€0

3

€250

4

€1,500

5

€4,000

6

€6,250

7

€8,500

8

€13,000

9

€18,500

10

€25,750

11

€32,250

12

€39,750

13

€48,000

14

€57,250

15+

€70,000

First registration in France of a used car imported from the foreigner.

In the case of the acquisition of a vehicle imported from the foreigner, the amount of the CO2 malus applicable on the first registration in France shall be reduced by a flat-rate discount coefficient, depending on the age of the vehicle.

The valuation haircut shall apply from 1er month of 1re registration of the vehicle abroad.

However, the amount of the CO2 malus is zero for a vehicle of which the 1re foreign registration is before 1er January 2015.

Tableau - Flat-rate discount coefficient resulting from the age of the vehicle

Vehicle age

(in months)

Flat-rate valuation haircut

(in percent)

1 to 3

3

4 to 6

6

7 to 9

9

10 to 12

12

13 to 18

16

19 to 24

20

25 to 36

28

37 to 48

33

49 to 60

38

61 to 72

43

73 to 84

48

85 to 96

53

97 to 108

58

109 to 120

64

121 to 132

70

133 to 144

76

145 to 156

82

157 to 168

88

169 to 180

94

From 181

100

Example :

Commercial vehicle registered for 1re times abroad on the 1er October 2024, emitting 154 g CO2/km, imported and registered for 1re times in France as a passenger vehicle on the 1er July 2025.

Age of the vehicle since the date of its 1re foreign registration: 9 months (October 1, 2024 to July 1, 2025).

A discount of 9% applies.

The amount of the CO2 malus for a vehicle emitting 154 g CO2/km is 2 918 € (taking into account the scale in force on the date of 1re registration in 2024).

Discount amount: 262,62 € (2 918 € x 9%)

Amount of CO2 malus after reduction: 2,655.38 € (2,918 € - 262.62 €)

Vehicle equipped to operate with superethanol E85

Répondez aux questions successives et les réponses s’afficheront automatiquement

Vous avez choisi

Choisissez votre cas

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

The households with at least 3 children may benefit from CO2 malus reduction.

Vehicle owned by a legal person

A CO2 malus reduction shall apply to vehicles with at least 8 seating positions held by a legal person. 

The reduction shall be:

  • 85 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 tax applies to the purchase of the vehicle, at its 1re registration as a passenger vehicle in France.

Where the dealer undertakes to register the vehicle, the tax shall be paid at the same time as the purchase invoice for the vehicle.

Otherwise, you pay the tax when you apply to register the vehicle on the website of theANTSANTS : National Securities Agency.

The tax is due on the day of registration of the vehicle.

The date of registration of the vehicle shall be taken into account in determining the applicable scale, and not the date of ordering or purchase of the vehicle.

You can use a simulator carte grise to calculate the cost of the and malus massages.

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

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

On the same subject

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