2024 tax on the mass in running order of passenger vehicles (malus mass)
Verified 01 January 2024 - Directorate for Legal and Administrative Information (Prime Minister)
Additional cases ?
2024 tax on CO2 emissions from passenger vehicles (CO2 malus)
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.
Which vehicles are affected by the tax on mass in running order (TMOM or malus masse) in 2024? What is the upright ? Of discounts are they planned? We tell you the main rules to know about malus mass.
The rules differ depending on whether the purchase takes place 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 mass tax in running order shall not apply to:
- Vehicle wheelchair accessible
- Vehicle acquired by a person having a mobility card inclusion carrying the mention 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 having a minor or dependent child in his tax home that has a Mobility Inclusion Card (CMI) carrying the mention 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 regulation of the registration certificate ().
Low emission vehicle
The mass tax in running order shall not apply to:
- Vehicle electric and/or hydrogen fuel cell
- Vehicle rechargeable electric hybrid with a autonomy in all-electric mode in town greater than 50 km
FYI
From 2025, the mass tax in working order shall apply to a plug-in hybrid electric vehicle with a autonomy in all-electric mode in town greater than 50 km. However, it will benefit from a reduction of 200 kg, up to a maximum of 15 % of the same mass.
The amount of the mass tax in working order shall be determined by means of the scale of 1 yearre registration of the vehicle.
This scale associates a marginal tariff with each fraction of the mass in running order.
The amount is equal to the sum of the proceeds of each fraction by the associated marginal tariff.
Fraction of mass in running order in kg | Marginal rate in € |
|---|---|
Up to 1,599 | 0 |
1,600 to 1,799 | 10 |
1800 to 1899 | 15 |
1,900 to 1,999 | 20 |
2,000 to 2,099 | 25 |
From 2 100 | 30 |
Example :
New car registered for the 1re times in France in January 2024, including the mass in running order is 1,950 kg.
- Fraction of mass between 1 600 kg and 1 799 kg: 200 kg x 10 € = 2 000 €
- Fraction of mass between 1 800 kg and 1 899 kg: 100 kg x 15 € = 1 500 €
- Fraction of mass between 1 900 kg and 1 950 kg: 51 kg x 20 € = 1 020 €
The amount of the tax is € 2,000 + € 1,500 + € 1,020 = €4,520
The aggregate amount of malus masse and malus CO2 shall be capped at the maximum amount of malus CO2, or €60,000.
So if the CO2 malus for your vehicle is €60,000, the mass malus does not apply.
One simulator allows you to calculate the tax amount.
The mass in running order of the vehicle is indicated in carte grise box G of the registration certificate (.
Calculate the amount of the malus by weight (mass tax in working order)
Converted vehicle
In case of conversion of a special-purpose vehicle of category M1 (commercial vehicle registered in national bodywork DERIV VP) as a passenger vehicle, a reduction in malus mass 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.
This 1re Registration is to take place in 2022, 2023 or 2024, vehicles registered before that date not being subject to malus mass.
Non-rechargeable hybrid vehicle
One reduction of 100 kg applies to a vehicle non-rechargeable hybrid.
Example :
Vehicle with a mass in running order of 1 650 kg.
Application of the 100 kg reduction in vehicle mass: 1 650 - 100 = 1 550 kg
In 2024, malus mass applies from 1,600 kg.
Consequently, the vehicle is free of malus mass.
Rechargeable hybrid vehicle with range < 50 km in electric mode
One reduction of 100 kg applies to a vehicle plug-in hybrid with a range less than 50 km in electric mode.
Example :
Vehicle with a mass in running order of 1 650 kg.
Application of the 100 kg reduction in vehicle mass: 1 650 - 100 = 1 550 kg
In 2024, malus mass applies from 1,600 kg.
Consequently, the vehicle is free of malus mass.
Large family
The households with at least 3 children may benefit from reduction of the mass tax in working order (malus mass).
Vehicle owned by a legal person
A reduction in malus mass shall apply to vehicles with at least 8 seats held by a legal person.
The reduction shall be set at 500 kg.
This reduction cannot be combined with the large family discount. If you benefit from it, the most advantageous discount of the 2 is retained.
Example :
Vehicle with a mass in running order of 2 000 kg.
Application of the 500 kg reduction in vehicle mass: 2 000 - 500 = 1 500 kg
In 2024, malus mass applies from 1,600 kg.
Consequently, the vehicle is free of malus mass.
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.
The tax concerns new vehicles and imported second-hand vehicles which are registered in France for the first time.
The 1re registration in France must take place from 2022.
In case of imported used vehicle, the tax shall apply where the vehicle has been registered for 1re times abroad from 2022.
Disability
The malus mass tax shall not apply to the following vehicles:
- Vehicle wheelchair accessible
- Vehicle acquired by a person having a mobility card inclusion carrying the mention 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 having a minor or dependent child in his tax home that has a Mobility Inclusion Card (CMI) carrying the mention 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 regulation of the registration certificate (.
Low emission vehicle
The mass tax in running order shall not apply to:
- Vehicle electric and/or hydrogen fuel cell
- Vehicle rechargeable electric hybrid with a autonomy in all-electric mode in town greater than 50 km
FYI
From 2025, the mass tax in working order shall apply to a plug-in hybrid electric vehicle with a autonomy in all-electric mode in town greater than 50 km. However, it will benefit from a reduction of 200 kg, up to a maximum of 15 % of the same mass.
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Vehicle registered abroad in 2022
The amount of the mass tax in working order shall be determined by means of the scale for the year of first registration of the vehicle.
This scale associates a marginal tariff with each fraction of the mass in running order.
The amount is equal to the sum of the proceeds of each fraction by the associated marginal tariff.
Fraction of mass in running order in kg | Marginal rate in € |
|---|---|
Up to €1,799 | €0 |
From €1,800 | 10 |
The aggregate amount of malus masse and malus CO2 shall be capped at the maximum amount of malus CO2, or €40,000.
So if the CO2 malus for your vehicle is €40,000, the mass malus does not apply.
One simulator allows you to calculate tax amount.
The mass in running order of the vehicle is indicated in carte grise box G of the registration certificate (.
Calculate the amount of the malus by weight (mass tax in working order)
Vehicle registered abroad in 2023
The amount of the mass tax in working order shall be determined by means of the scale for the year of first registration of the vehicle.
This scale associates a marginal tariff with each fraction of the mass in running order.
The amount is equal to the sum of the proceeds of each fraction by the associated marginal tariff.
Fraction of mass in running order in kg | Marginal rate in € |
|---|---|
Up to €1,799 | €0 |
From €1,800 | 10 |
The aggregate amount of malus masse and malus CO2 shall be capped at the maximum amount of malus CO2, or €50,000.
So if the CO2 malus for your vehicle is €50,000, the mass malus does not apply.
One simulator allows you to calculate tax amount.
The mass in running order of the vehicle is indicated in carte grise box G of the registration certificate (.
Calculate the amount of the malus by weight (mass tax in working order)
Foreign registered vehicle in 2024
The amount of the mass tax in working order shall be determined by means of the scale of 1 yearre registration of the vehicle.
This scale associates a marginal tariff with each fraction of the mass in running order.
The amount is equal to the sum of the proceeds of each fraction by the associated marginal tariff.
Fraction of mass in running order in kg | Marginal rate in € |
|---|---|
Up to 1,599 | 0 |
1,600 to 1,799 | 10 |
1800 to 1899 | 15 |
1,900 to 1,999 | 20 |
2,000 to 2,099 | 25 |
From 2 100 | 30 |
Example :
New car registered for the 1re times in France in January 2024, including the mass in running order is 1,950 kg.
- Fraction of mass between 1 600 kg and 1 799 kg: 200 kg x 10 € = 2 000 €
- Fraction of mass between 1 800 kg and 1 899 kg: 100 kg x 15 € = 1 500 €
- Fraction of mass between 1 900 kg and 1 950 kg: 51 kg x 20 € = 1 020 €
The amount of the tax is € 2,000 + € 1,500 + € 1,020 = €4,520
The aggregate amount of malus masse and malus CO2 shall be capped at the maximum amount of malus CO2, or €60,000.
So if the CO2 malus for your vehicle is €60,000, the mass malus does not apply.
One simulator allows you to calculate tax amount.
The mass in running order of the vehicle is indicated in carte grise box G of the registration certificate (.
Calculate the amount of the malus by weight (mass tax in working order)
Time between registration abroad and in France
In the event of the acquisition of a vehicle not yet registered in France, a reduction of malus mass applies if the 1re Registration in France takes place 6 months or more after registration abroad.
The reduction is 10% per year since the first registration.
This 1re Registration is to take place in 2022, 2023 or 2024, vehicles registered before that date not being subject to malus mass.
Non-rechargeable hybrid vehicle
One reduction of 100 kilogramsapplies to a vehicle non-rechargeable hybrid.
Example :
Vehicle with a mass in running order of 1 650 kg.
Application of the 100 kg reduction in vehicle mass: 1 650 - 100 = 1 550 kg
In 2024, malus mass applies from 1,600 kg.
Consequently, the vehicle is free of malus mass.
Rechargeable hybrid vehicle with range < 50 km in electric mode
One reduction of 100 kg applies to a vehicle plug-in hybrid with a range less than 50 km in electric mode.
Example :
Vehicle with a mass in running order of 1 650 kg.
Application of the 100 kg reduction in vehicle mass: 1 650 - 100 = 1 550 kg
In 2024, malus mass applies from 1,600 kg.
Consequently, the vehicle is free of malus mass.
Large family
The households with at least 3 children may benefit from reduction of the mass tax in working order (malus mass).
FYI
one legal person may benefit from a reduction of 500 kg where the vehicle has 8 or more seating positions.
Vehicle owned by a legal person
A reduction in malus mass shall apply to vehicles with at least 8 seating positions held by a legal person.
The reduction shall be set at 500 kg.
This reduction cannot be combined with the large family discount. If you benefit from it, the most advantageous discount of the 2 is retained.
Example :
Vehicle with a mass in running order of 2 000 kg.
Application of the 500 kg reduction in vehicle mass: 2 000 - 500 = 1 500 kg
In 2024, malus mass applies from 1,600 kg.
Consequently, the vehicle is free of malus mass.
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-
Calculate the amount of the malus by weight (mass tax in working order)
Carte grise Calculate the cost of the certificate of registration (ex-
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Tax on the mass in running order of passenger vehicles
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