2024 tax on CO2 emissions from passenger vehicles (CO2 malus)
Verified 01 January 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Additional cases ?
2024 tax on the mass in running order of passenger vehicles (malus mass)
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.
Pending the issuance of this decree, the rules remain unchanged.
What vehicles are affected by the CO2 malus in 2024 ? What is the upright ? Of discounts are they planned? Here are the main rules to know about the CO2 malus.
Rules differ depending on whether the purchase is made in France or abroad.
In France
The tax applies to passenger vehicles.
Passenger vehicles are:
- Transport vehicle category M1, of the genus Passenger Car (VP)
- Transport vehicle category N1, of the type van (CTTE), European body BE (pickup body), with 5 or more seats. However, this vehicle must not be used exclusively for the operation of ski lifts and ski areas.
The tax does not apply to a passenger vehicle 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.
Low emission 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
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 being measured with the standard WLTP: titleContent but were measured, up to 2020, by the standard NEDC: titleContent.
A different scale of tax therefore exists depending on the method of determination used (WLTP/NEDC) and the year of 1er vehicle registration.
Other vehicle
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 2023 and converted into a passenger vehicle in 2024: the amount of the malus CO2 corresponds to the scale in force on the date of its 1re registration in 2023.
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, a reduction in the CO2 malus applies provided that the registration resulting from the conversion of the vehicle takes place 6 months or more after 1re registration.
The reduction is 10% per year since the first registration.
Vehicle equipped to operate with superethanol E85
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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:
- 80 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 theANTS: titleContent.
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 passenger vehicles.
Passenger vehicles are:
- Transport vehicle category M1, of the genus Passenger Car (VP)
- Transport vehicle category N1, of the type van (CTTE), European body BE (pickup body), with 5 or more seats. However, this vehicle must not be used exclusively for the operation of ski lifts and ski areas.
The tax does not apply to a passenger vehicle 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.
Low emission 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
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 being measured with the standard WLTP: titleContent but were measured, up to 2020, by the standard NEDC: titleContent.
A different scale of tax therefore exists depending on the method of determination used (WLTP/NEDC) and the year of 1er vehicle registration.
Foreign registered vehicle in 2021
EU approved vehicle with WLTP
EU type-approved vehicle with NEDC standard
Vehicle registered abroad in 2022
EU approved vehicle with WLTP
EU type-approved vehicle with NEDC standard
Vehicle registered abroad in 2023
EU approved vehicle with WLTP
EU type-approved vehicle with NEDC standard
Foreign registered vehicle in 2024
EU approved vehicle with WLTP
EU type-approved vehicle with NEDC standard
Other vehicle
Foreign registered vehicle in 2021
Vehicle registered abroad in 2022
Vehicle registered abroad in 2023
Foreign registered vehicle in 2024
Time between registration abroad and in France
In the event of the acquisition of a vehicle not yet registered in France, a reduction in CO2 malus applies if the 1re Registration in France takes place 6 months or more after registration abroad.
The reduction is 10% per year since 1re registration.
Vehicle equipped to operate with superethanol E85
Répondez aux questions successives et les réponses s’afficheront automatiquement
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:
- 80 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 theANTS: titleContent.
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-
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
Tax on CO2 emissions from passenger vehicles
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