Tax on CO2 emissions from passenger vehicles (CO2 penalty)
Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
Buying a vehicle and wondering what discounts apply on the CO2 penalty? We inform you about the information you need to know about tax on carbon dioxide emissions, called CO2 malus.
The rules differ depending on whether the purchase takes place in France or abroad.
In France
The tax applies to the following passenger vehicles:
- Vehicle of category M1 type of passenger car (VP)
- Vehicle of category N1 of a national type (CTTE) and of a European type (BE) truck pick-up if it has at least 5 seats and is not used exclusively for the operation of ski lifts and ski areas (date 1re registration in France or abroad on 1er July 2019 or later)
- Vehicle of category N1 classified off-road (N1G), national type van (CTTE) and European body truck (BA), if it has at least 5 seats and is not exclusively used for the operation of ski lifts and ski areas (date 1re registration in France or abroad on 1er July 2019 or later).
Consult the box J the vehicle registration certificate (-) for the category, type and bodywork of a vehicle.
The box J indicates the vehicle category. For example category M1 or category N1.
The box J1 indicates the national gender. For example, VP for passenger cars, CTTE for vans, VASP for specialized motor vehicles.
The box J2 indicates the european body. For example AA for sedans, AC for family station wagon, BE for pickup trucks, SH for wheelchair accessible vehicles, BE for pickup trucks, BA for trucks.
The box J3 indicates the national body. For example, DERIV VP for a special purpose vehicle that is reversibly adapted for use in a commercial vehicle.
A vehicle not subject to the CO2 penalty during the 1re Registration is subject to the CO2 penalty when registration resulting from technical changes which make it lose the benefit of the exemption. For example, a pickup transformed into passenger vehicle (VP).
Disability
The tax on CO2 emissions does not apply to:
- Wheelchair accessible vehicle
- Vehicle acquired by a person with mobility card inclusion marked with invalidity or a military disability card. The exemption may only apply to one vehicle per beneficiary. The exemption also applies in the case of long-term rental arrangements.
- Vehicle acquired by a person with a minor or dependent child in his tax home who has a mobility inclusion card (CMI) marked with invalidity or a military disability card. The exemption may only apply to one vehicle per beneficiary. The exemption also applies in the case of long-term rental arrangements.
Attach a copy of the Disability Card to your application for a Certificate of Registration (). Thus, the amount of the tax will not be added to the other taxes at the regulation of the.
Electric and/or hydrogen vehicle
The tax on CO2 emissions does not apply to electric and/or hydrogen vehicles.
The tax calculation is different depending on whether the vehicle is approved according to european standards or not:
- If approved according to European standards, the amount of the tax depends on the CO2 emission level of the vehicle and the method of determining these emissions.
- If the vehicle has not been granted a European type-approval, the amount of the tax depends on the administrative power of the vehicle.
The amount of the tax is determined based on the scale in force on the date ofre vehicle registration. For example, the amount of the CO2 penalty for a van registered in 2025 and converted into a passenger vehicle in 2026 is determined according to the scale in force on the date of its 1re registration in 2025.
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EU 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 approved by the Community (European). CO2 emissions are measured with the standard WLTP: titleContent.
The CO2 emission rate per km shall be indicated on the vehicle registration certificate (-) (entry V7).
A different fee schedule applies depending on the year of 1re vehicle registration.
CO2 emission rate per kilometer | Amount |
|---|---|
Less than 108 grams (g) | €0 |
108 g | €50 |
109 g | €75 |
110 g | €100 |
111 g | €125 |
112 g | €150 |
113 g | €170 |
114 g | €190 |
1115 g | €210 |
116 g | €230 |
117 g | €240 |
118 g | €260 |
119 g | €280 |
120 g | €310 |
121g | €330 |
122 g | €360 |
123 g | €400 |
124 g | €450 |
125 g | €540 |
126 g | €650 |
127 g | €740 |
128 g | €818 |
129 g | €898 |
130 g | €983 |
131 g | €1,074 |
132 g | €1,172 |
133 g | €1,276 |
134 g | €1,386 |
135 g | €1,504 |
136 g | €1,629 |
137 g | €1,761 |
138 g | €1,901 |
139 g | €2,049 |
140 g | €2,205 |
141 g | €2,370 |
142 g | €2,544 |
143 g | €2,726 |
144 g | €2,918 |
145 g | €3,119 |
146 g | €3,331 |
147 g | €3,552 |
148 g | €3,784 |
149 g | €4,026 |
150 g | €4,279 |
151 g | €4,543 |
152 g | €4,818 |
153 g | €5,105 |
154 g | €5,404 |
155 g | €5,715 |
156 g | €6,126 |
157 g | €6,537 |
158 g | €7,248 |
159 g | €7,959 |
160 g | €8,770 |
161 g | €9,681 |
162 g | €10,692 |
163 g | €11,803 |
164 g | €13,014 |
165 g | €14,325 |
166 g | €15,736 |
167 g | €17,247 |
168 g | €18,858 |
169 g | €20,569 |
170 g | €22,380 |
171 g | €24,291 |
172 g | €26,302 |
173 g | €28,413 |
174 g | €30,624 |
175 g | €32,935 |
176 g | €35,346 |
177 g | €37,857 |
178 g | €40,468 |
179 g | €43,179 |
180 g | €45,990 |
181 g | €48,901 |
182 g | €51,912 |
183 g | €55,023 |
184 g | €58,134 |
185 g | €61,245 |
186 g | €64,356 |
187 g | €67,467 |
188 g | €70,578 |
189 g | €73,689 |
190 g | €76,800 |
191 g | €79,911 |
Greater than 191 g | €80,000 |
Other vehicle
Administrative power (in ch: titleContent) | Amount |
|---|---|
Less than 3 | €0 |
3 | €500 |
4 | €2,000 |
5 | €4,750 |
6 | €7,500 |
7 | €10,250 |
8 | €15,250 |
9 | €21,250 |
10 | €29,000 |
11 | €36,000 |
12 | €44,000 |
13 | €52,750 |
14 | €62,500 |
15 and above | €80,000 |
Transformed vehicle
In the case of conversion of an untaxed vehicle into a taxed passenger vehicle, the amount of the CO2 penalty shall be reduced by a flat-rate haircut coefficient, depending on the age of the vehicle. The haircut coefficient applies from 1er month of 1re vehicle registration. However, the amount of the tax is zero for a vehicle whose 1re registration is prior to 1er January 2015.
Seniority of vehicle (in months) | Flat-rate haircut (in percentage) |
|---|---|
From 1 to 3 | 3 |
From 4 to 6 | 6 |
From 7 to 9 | 9 |
From 10 to 12 | 12 |
From 13 to 18 | 16 |
19 to 24 | 20 |
25 to 36 | 28 |
From 37 to 48 | 33 |
From 49 to 60 | 38 |
From 61 to 72 | 43 |
From 73 to 84 | 48 |
From 85 to 96 | 53 |
From 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 the 1re times in France on 1er October 2025, emitting 154 g CO2/km, converted and registered as a passenger vehicle on 1er July 2026.
Seniority of the vehicle since the date of its 1re registration: 9 months (from 1er october 2025 to 1er July 2026).
A discount of 9% applies.
The amount of the CO2 penalty for a vehicle emitting 154 g of CO2/km is €4,026 (taking into account the scale in force on the date of 1re registration on 1er October 2025).
Discount amount: €362.34 (€4,026 x 9%)
Amount of the CO2 penalty after reduction: €3 663.66 (€4 026 - €362.34)
Vehicle equipped to operate with E85 superethanol
The reduction varies depending on whether the vehicle has been, or not, approved according to European (EU) standards.
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EU approved vehicle
A vehicle equipped to operate with superethanol E85 benefits from a abatement from 40% CO2 emissions.
However, this reduction shall not apply to vehicles with CO2 emissions exceeding 250 g/km.
Example :
A new vehicle equipped to run on E85 superethanol emits 180 g/km of CO2. A 40% reduction applies to CO2 emissions, i.e. 72 g (180 x 40%). The rate used to calculate the penalty is 108 grams (180 - 72). The amount of the CO2 penalty for this vehicle is €50 in 2026, instead of €45,990.
Other vehicle
A vehicle equipped to operate with superethanol E85 shall benefit from a reduction of 2administrative horses (CV) except when the administrative power of the vehicle exceeds 12 CV.
Large family
The households with at least 3 children may benefit from a reduction of the CO2 penalty.
Vehicle owned by a legal entity
A reduction in the CO2 penalty applies to vehicles with at least 8 seating positions held by a legal person.
The reduction shall be:
- 90 g/km if the tax is calculated according to the CO2 emission rate per km
- 4 administrative horses (CV) if the tax depends on the administrative power of the vehicle.
This reduction cannot be cumulated 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 during its 1re registration as a passenger vehicle in France.
In the event that the dealer registers the vehicle, the tax must be paid at the same time as the invoice for the purchase of the vehicle. Otherwise, you pay the tax when you apply for registration of the vehicle on the website of theANTS: titleContent.
The tax is due on the day of registration of the vehicle.
It is the date of registration of the vehicle that is taken into account in determining the applicable scale, not the date of order or purchase of the vehicle.
One simulator calculates the cost of the certificate of registration ({circumflex over (X)}) which includes the following taxes: fixed and regional vehicle registration tax, CO2 penalty and malus mass.
Abroad
The tax applies to the following passenger vehicles:
- Vehicle of category M1 type of passenger car (VP)
- Vehicle of category N1 of a national type (CTTE) and of a European type (BE) truck pick-up if it has at least 5 seats and is not used exclusively for the operation of ski lifts and ski areas (date 1re registration in France or abroad on 1er July 2019 or later)
- Vehicle of category N1 classified off-road (N1G), national type van (CTTE) and European body truck (BA), if it has at least 5 seats and is not exclusively used for the operation of ski lifts and ski areas (date 1re registration in France or abroad on 1er July 2019 or later).
Consult the box J the vehicle registration certificate (-) for the category, type and bodywork of a vehicle.
The box J indicates the vehicle category. For example category M1 or category N1.
The box J1 indicates the national gender. For example, VP for passenger cars, CTTE for vans, VASP for specialized motor vehicles.
The box J2 indicates the european body. For example AA for sedans, AC for family station wagon, BE for pickup trucks, SH for wheelchair accessible vehicles, BE for pickup trucks, BA for trucks.
The box J3 indicates the national body. For example, DERIV VP for a special purpose vehicle that is reversibly adapted for use in a commercial vehicle.
A vehicle not subject to the CO2 penalty during the 1re Registration is subject to the CO2 penalty when registration resulting from technical changes which make it lose the benefit of the exemption. For example, a pickup transformed into passenger vehicle (VP).
Disability
The tax on CO2 emissions does not apply to:
- Wheelchair accessible vehicle
- Vehicle acquired by a person with mobility card inclusion marked with invalidity or a military disability card. The exemption may only apply to one vehicle per beneficiary. The exemption also applies in the case of long-term rental arrangements.
- Vehicle acquired by a person with a minor or dependent child in his tax home who has a mobility inclusion card (CMI) marked with invalidity. The exemption may only apply to one vehicle per beneficiary. The exemption also applies in the case of long-term rental arrangements.
Attach a copy of the Disability Card to your application for a Certificate of Registration (). Thus, the amount of the tax will not be added to the other taxes at the regulation of the.
Electric and/or hydrogen vehicle
The tax on CO2 emissions does not apply to electric and/or hydrogen vehicles.
The tax calculation is different depending on whether the vehicle is approved according to european standards or not:
- If approved according to European standards, the amount of the tax depends on the CO2 emission level of the vehicle and the method of determining these emissions.
- If the vehicle has not been granted a European type-approval, the amount of the tax depends on the administrative power of the vehicle.
The amount of the tax is determined based on the scale in force on the date ofre vehicle registration. For example, the amount of the CO2 penalty for a van registered in 2025 and converted into a passenger vehicle in 2026 is determined according to the scale in force on the date of its 1re registration in 2025.
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EU 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 approved by the Community (European).
The CO2 emission rate per km shall be indicated on the vehicle registration certificate (-) (entry V7).
These emissions are now measured with the standard WLTP: titleContent but were measured, until 2020, according to the standard NEDC: titleContent.
A different fee schedule therefore exists depending on the method of determination used (WLTP/NEDC) and on the year of 1re vehicle registration.
Vehicle registered abroad in 2021
Approved with WLTP standard
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 |
Approved with NEDC standard
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 | €1,074 |
134 g | €1,172 |
135 g | €1,276 |
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 | €8,671 |
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
Approved with WLTP standard
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 |
Approved with NEDC standard
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 | €1,074 |
134 g | €1,172 |
135 g | €1,276 |
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 | €8,671 |
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
Approved with WLTP standard
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 | €47,672 |
225 g | €49,047 |
Greater than 225 g | €50,000 |
Approved with NEDC standard
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 | €1,074 |
134 g | €1,172 |
135 g | €1,276 |
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 | €8,671 |
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 between 1 January 2024 and 28 February 2025
Approved with WLTP standard
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 | €1,504 |
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 |
Approved with NEDC standard
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 | €1,074 |
134 g | €1,172 |
135 g | €1,276 |
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 | €8,671 |
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 between 1 March 2025 and 31 December 2025
Approved with WLTP standard
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 | €1,504 |
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 |
Approved with NEDC standard
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 | €1,074 |
134 g | €1,172 |
135 g | €1,276 |
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 | €8,671 |
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 2026
Approved with WLTP standard
CO2 emission rate per kilometer | Amount |
|---|---|
Less than 108 grams (g) | €0 |
108 g | €50 |
109 g | €75 |
110 g | €100 |
111 g | €125 |
112 g | €150 |
113 g | €170 |
114 g | €190 |
1115 g | €210 |
116 g | €230 |
117 g | €240 |
118 g | €260 |
119 g | €280 |
120 g | €310 |
121g | €330 |
122 g | €360 |
123 g | €400 |
124 g | €450 |
125 g | €540 |
126 g | €650 |
127 g | €740 |
128 g | €818 |
129 g | €898 |
130 g | €983 |
131 g | €1,074 |
132 g | €1,172 |
133 g | €1,276 |
134 g | €1,386 |
135 g | €1,504 |
136 g | €1,629 |
137 g | €1,761 |
138 g | €1,901 |
139 g | €2,049 |
140 g | €2,205 |
141 g | €2,370 |
142 g | €2,544 |
143 g | €2,726 |
144 g | €2,918 |
145 g | €3,119 |
146 g | €3,331 |
147 g | €3,552 |
148 g | €3,784 |
149 g | €4,026 |
150 g | €4,279 |
151 g | €4,543 |
152 g | €4,818 |
153 g | €5,105 |
154 g | €5,404 |
155 g | €5,715 |
156 g | €6,126 |
157 g | €6,537 |
158 g | €7,248 |
159 g | €7,959 |
160 g | €8,770 |
161 g | €9,681 |
162 g | €10,692 |
163 g | €11,803 |
164 g | €13,014 |
165 g | €14,325 |
166 g | €15,736 |
167 g | €17,247 |
168 g | €18,858 |
169 g | €20,569 |
170 g | €22,380 |
171 g | €24,291 |
172 g | €26,302 |
173 g | €28,413 |
174 g | €30,624 |
175 g | €32,935 |
176 g | €35,346 |
177 g | €37,857 |
178 g | €40,468 |
179 g | €43,179 |
180 g | €45,990 |
181 g | €48,901 |
182 g | €51,912 |
183 g | €55,023 |
184 g | €58,134 |
185 g | €61,245 |
186 g | €64,356 |
187 g | €67,467 |
188 g | €70,578 |
189 g | €73,689 |
190 g | €76,800 |
191 g | €79,911 |
Greater than 191 g | €80,000 |
Approved with NEDC standard
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 | €1,074 |
134 g | €1,172 |
135 g | €1,276 |
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 | €8,671 |
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
Vehicle registered abroad in 2021
Administrative power (in ch: titleContent) | 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
Administrative power (in ch: titleContent) | 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
Administrative power (in ch: titleContent) | 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 |
Vehicle registered abroad between 1 January 2024 and 28 February 2025
Administrative power (in ch: titleContent) | 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 and above | €60,000 |
Vehicle registered abroad between 1 March 2025 and 31 December 2025
Administrative power (in ch: titleContent) | 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 and above | €70,000 |
Vehicle registered abroad in 2026
Administrative power (in ch: titleContent) | Amount |
|---|---|
Less than 3 | €0 |
3 | €500 |
4 | €2,000 |
5 | €4,750 |
6 | €7,500 |
7 | €10,250 |
8 | €15,250 |
9 | €21,250 |
10 | €29,000 |
11 | €36,000 |
12 | €44,000 |
13 | €52,750 |
14 | €62,500 |
15 and above | €80,000 |
First registration in France of a used car imported from the foreigner
In the event of the acquisition of a vehicle imported from the foreigner, the amount of the CO2 penalty applicable at the time of the 1re registration in France is reduced by a flat-rate haircut coefficient, depending on the age of the vehicle. The haircut coefficient applies from 1er month of 1re registration of the vehicle abroad. However, the amount of the CO2 penalty is zero for a vehicle whose 1re foreign registration is prior to 1er January 2015.
Seniority of vehicle (in months) | Flat-rate haircut (in percentage) |
|---|---|
From 1 to 3 | 3 |
From 4 to 6 | 6 |
From 7 to 9 | 9 |
From 10 to 12 | 12 |
From 13 to 18 | 16 |
19 to 24 | 20 |
25 to 36 | 28 |
From 37 to 48 | 33 |
From 49 to 60 | 38 |
From 61 to 72 | 43 |
From 73 to 84 | 48 |
From 85 to 96 | 53 |
From 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 |
Vehicle equipped to operate with E85 superethanol
The reduction varies depending on whether the vehicle has been, or not, approved according to European (EU) standards.
Répondez aux questions successives et les réponses s’afficheront automatiquement
EU approved vehicle
A vehicle equipped to operate with superethanol E85 benefits from a abatement from 40% CO2 emissions.
However, this reduction shall not apply to vehicles with CO2 emissions exceeding 250 g/km.
Example :
A new vehicle equipped to run on E85 superethanol emits 180 g/km of CO2. A 40% reduction applies to CO2 emissions, i.e. 72 g (180 x 40%). The rate used to calculate the penalty is 108 grams (180 - 72). The amount of the CO2 penalty for this vehicle is €50 in 2026, instead of €45,990.
Other vehicle
A vehicle equipped to operate with superethanol E85 shall benefit from a reduction of 2administrative horses (CV) except when the administrative power of the vehicle exceeds 12 CV.
Large family
The households with at least 3 children may benefit from a reduction of the CO2 penalty.
Vehicle owned by a legal entity
A reduction in the CO2 penalty applies to vehicles with at least 8 seating positions held by a legal person.
The reduction shall be:
- 90 g/km if the tax is calculated according to the CO2 emission rate per km
- 4 administrative horses (CV) if the tax depends on the administrative power of the vehicle.
This reduction cannot be cumulated 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 during its 1re registration as a passenger vehicle in France.
In the event that the dealer registers the vehicle, the tax must be paid at the same time as the invoice for the purchase of the vehicle. Otherwise, you pay the tax when you apply for registration of the vehicle on the website of theANTS: titleContent.
The tax is due on the day of registration of the vehicle.
It is the date of registration of the vehicle that is taken into account in determining the applicable scale, not the date of order or purchase of the vehicle.
One simulator calculates the cost of the certificate of registration ({circumflex over (X)}) which includes the following taxes: fixed and regional vehicle registration tax, CO2 penalty and malus mass.
Calculate the cost of the Certificate of Registration
On the same subject
Who can help me?
Find who can answer your questions in your region
34 00 - Information on the
National interactive voice server providing automated answers regarding the, driver's license, national identity card and passport.
If the user does not obtain the answer to his question relating to the card or the driving license, he will be put in contact with an advisor of France Titres, the National Agency for Secured Securities (ANTS).
By phone
From the city:
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
FAQ
Service-Public.fr
Ministry for the Environment