Tax on the mass in running order of passenger vehicles (mass penalty)
Verified 01 March 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
Additional cases ?
You buy a vehicle and you wonder what discounts apply on the amount of tax on the mass in running order (TMOM or malus mass)? We tell you what you need to know.
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 of 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 bodywork 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 January 2026 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.
The vehicle is subject to tax when 1st registration as a passenger vehicle in France.
However, a vehicle shall be subject to tax on registration after the first in the following cases:
- This registration results from the first modification of technical characteristicss which transforms it into a passenger vehicle. For example, a pickup transformed into passenger vehicle (VP).
- This registration results from the first modification of technical characteristics which makes it lose the benefit of the exemption as a wheelchair-accessible vehicle.
Disability
The mass tax in running order shall not apply to the following vehicles:
- Wheelchair accessible vehicle
- Vehicle acquired by a person with mobility inclusion card (CMI) marked with disability 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 MIF with a disability statement 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 certificate of registration ().
Electric vehicle
A vehicle whose energy source is exclusively electricity is exempt of the mass tax in running order. The exemption is determined according to the date of 1re vehicle registration.
Hydrogen vehicle
A vehicle hydrogen is exempt of the mass tax in running order. The exemption is determined according to the date of the 1re vehicle registration.
A vehicle hydrogen is a vehicle whose energy source is exclusively hydrogen or a combination of hydrogen and electricity.
The amount of mass tax in running order shall be determined by means of scale of the year of 1re 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 products of each fraction by the associated marginal tariff.
Fraction of mass in running order in kg | Marginal rate in € |
|---|---|
Up to 1,499 | 0 |
1,500 to 1,699 | 10 |
1,700 to 1,799 | 15 |
1800 to 1899 | 20 |
1 900 to 1 999 | 25 |
From 2 000 | 30 |
Example :
New car registered for the 1re times in France on 3 March 2026, including the mass in running order is of 1,950 kg.
- Mass fraction between 1 500 kg and 1 699 kg: 200 kg x €10 = €2 000
- Mass fraction between 1 700 kg and 1 799 kg: 100 kg x €15 = €1 500
- Mass fraction between 1 800 kg and 1 899 kg: 100 kg x €20 = €2 000
- Mass fraction between 1 900 kg and 1 950 kg: 51 kg x €25 = €1 275
The amount of the tax is € 2,000 + € 1,500 + € 2,000 + € 1,275 = €6,775
The cumulative amount of the mass penalty and the CO2 penalty is capped at the maximum amount of the CO2 penalty, i.e. €80,000 in 2026.
So if the CO2 penalty for your vehicle is €80,000, the mass penalty does not apply.
One simulator allows to calculate the amount of the tax.
The mass in running order of the vehicle is indicated in box G of the certificate of registration (-).
Calculate the penalty amount by weight (mass tax in running order)
Transformed vehicle
In the event of conversion of a non-taxed vehicle into a taxed passenger vehicle, the amount of the 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, with a mass in running order of 1 950 kg, 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 mass penalty for a vehicle with a mass in running order of 1,950 kg is set at €4,520 (tariff in force in 2025).
Discount amount: €406.8 (€4,520 x 9%)
Amount of the mass penalty after reduction: 4 113, 2 € (4 520 € - 406,8 €)
Non-rechargeable hybrid vehicle
For a non-rechargeable hybrid vehicle, the mass in running order is reduced by 100 kilograms. The discount is calculated according to the date of the 1re vehicle registration.
One non-rechargeable hybrid vehicle is a hybrid vehicle with a maximum net power of 30 kilowatts or more of the electric motors used for propulsion.
Example :
Vehicle with a mass in running order of 1 550 kg.
Application of the 100 kg reduction of the vehicle mass: 1550 - 100 = 1450 kg
The mass penalty applies from 1,500 kg in 2026. Therefore, the vehicle is exempt from mass penalty.
Plug-in hybrid vehicle
For a plug-in hybrid vehicle, the mass in running order is reduced by 200 kilograms up to a limit of 15 % of that mass. The discount is calculated according to the date of the 1re vehicle registration.
One plug-in hybrid vehicle is an externally chargeable hybrid electric vehicle with an equivalent range in all-electric mode in the city, determined at the time of reception, of more than 50 km.
Example :
Vehicle with a mass in running order of 1 650 kg.
Application of the 200 kg reduction of the vehicle mass: 1,650 - 200 = 1,450 kg
The mass penalty applies from 1,500 kg in 2026. Therefore, the vehicle is exempt from mass penalty.
Micro-hybrid vehicle
For a micro-hybrid vehicle, the mass in running order is reduced by 100 kilograms. The discount is calculated according to the date of the 1re vehicle registration.
One micro-hybrid vehicle is a hybrid vehicle with a maximum net power of less than 30 kilowatts of electric motors used for propulsion.
Large family
The households with at least 3 children may benefit from a reduction of the mass tax in running order (malus masse).
Vehicle owned by a legal entity
A reduction in the mass penalty shall apply to vehicles with at least 8 seating positions held by a legal person.
The reduction shall be fixed at 600 kg.
This reduction cannot be cumulated 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 1 650 kg.
Application of the 600 kg reduction of the vehicle mass: 1650 - 600 = 1050 kg
The mass penalty applies from 1,500 kg in 2026. Therefore, the vehicle is exempt from mass penalty.
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 of 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 bodywork 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 January 2026 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.
The vehicle is subject to tax when 1st registration as a passenger vehicle in France.
However, a vehicle shall be subject to tax on registration after the first in the following cases:
- This registration results from the first modification of technical characteristicss which transforms it into a passenger vehicle. For example, a pickup transformed into passenger vehicle (VP).
- This registration results from the first modification of technical characteristics which makes it lose the benefit of the exemption as a wheelchair-accessible vehicle.
Disability
The mass tax in running order (malus masse) does not apply to the following vehicles:
- Vehicle wheelchair accessible
- Vehicle acquired by a person with mobility inclusion card (CMI) bearing 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 long-term rental arrangements. - Vehicle acquired by a person with minor or dependent child in his tax household which has a MIF bearing the invalidity statement 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 certificate of registration ().
Electric vehicle
A vehicle whose energy source is exclusively electricity is exempt of the mass tax in running order. The exemption is determined according to the date of 1re vehicle registration.
Hydrogen vehicle
A vehicle hydrogen is exempt of the mass tax in running order. The exemption is determined according to the date of the 1re vehicle registration.
A vehicle hydrogen is a vehicle whose energy source is exclusively hydrogen or a combination of hydrogen and electricity.
The amount of mass tax in running order shall be determined by means of scale of 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 products of each fraction by the associated marginal tariff.
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Vehicle registered abroad in 2022
Fraction of mass in running order in kg | Marginal rate in € |
|---|---|
Up to €1,799 | €0 |
From €1,800 | 10 |
The cumulative amount of the mass penalty and the CO2 penalty is capped at the maximum amount of the CO2 penalty, or €40,000.
So if the CO2 penalty for your vehicle is €40,000, the mass penalty does not apply.
One simulator allows to calculate the amount of tax.
The mass in running order of the vehicle is indicated in box G of the certificate of registration (-).
Calculate the penalty amount by weight (mass tax in running order)
Vehicle registered abroad in 2023
Fraction of mass in running order in kg | Marginal rate in € |
|---|---|
Up to €1,799 | €0 |
From €1,800 | 10 |
The cumulative amount of the mass penalty and the CO2 penalty is capped at the maximum amount of the CO2 penalty, or €50,000.
So if the CO2 penalty for your vehicle is €50,000, the mass penalty does not apply.
One simulator allows to calculate the amount of tax.
The mass in running order of the vehicle is indicated in box G of the certificate of registration (-).
Calculate the penalty amount by weight (mass tax in running order)
Vehicle registered abroad in 2024
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 |
The cumulative amount of the mass penalty and the CO2 penalty is capped at the maximum amount of the CO2 penalty, i.e. €60,000 in 2024.
So if the CO2 penalty for your vehicle is €60,000, the mass penalty does not apply.
One simulator allows to calculate the amount of tax.
The mass in running order of the vehicle is indicated in box G of the certificate of registration (-).
Calculate the penalty amount by weight (mass tax in running order)
Vehicle registered abroad in 2025
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 |
The cumulative amount of the mass penalty and the CO2 penalty is capped at the maximum amount of the CO2 penalty, i.e. €70,000 in 2025.
So if the CO2 penalty for your vehicle is €70,000, the mass penalty does not apply.
One simulator allows to calculate the amount of tax.
The mass in running order of the vehicle is indicated in box G of the certificate of registration (-).
Calculate the penalty amount by weight (mass tax in running order)
Vehicle registered abroad in 2026
Fraction of mass in running order in kg | Marginal rate in € |
|---|---|
Up to 1,499 | 0 |
1,500 to 1,699 | 10 |
1,700 to 1,799 | 15 |
1800 to 1899 | 20 |
1 900 to 1 999 | 25 |
From 2 000 | 30 |
The cumulative amount of the mass penalty and the CO2 penalty is capped at the maximum amount of the CO2 penalty, i.e. €80,000 in 2026.
So if the CO2 penalty for your vehicle is €80,000, the mass penalty does not apply.
One simulator allows to calculate the amount of tax.
The mass in running order of the vehicle is indicated in box G of the certificate of registration (-).
Calculate the penalty amount by weight (mass tax in running order)
First registration in France of a used car imported from the foreigner
In case of acquisition of a vehicle imported from the foreigner, the amount of the penalty is mass reduced by a flat-rate haircut, 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 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 abroad on 1er october 2025, with a mass in running order of 1 950 kg, 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 mass penalty for a vehicle with a mass in running order of 1,950 kg is €4,520 (rate in force in 2025).
Discount amount: €406.8 (€4,520 x 9%)
Amount of the mass penalty after reduction: 4 113, 2 € (4 520 € - 406,8 €)
Non-rechargeable hybrid vehicle
For a non-rechargeable hybrid vehicle, the mass in running order is reduced by 100 kilograms. The discount is calculated according to the date of the 1re vehicle registration.
One non-rechargeable hybrid vehicle is a hybrid vehicle with a maximum net power of 30 kilowatts or more of the electric motors used for propulsion.
Example :
Vehicle with a mass in running order of 1 550 kg.
Application of the 100 kg reduction of the vehicle mass: 1550 - 100 = 1450 kg
The mass penalty applies from 1,500 kg in 2026. Therefore, the vehicle is exempt from mass penalty.
Plug-in hybrid vehicle
For a plug-in hybrid vehicle, the mass in running order is reduced by 200 kilograms up to a limit of 15 % of that mass. The discount is calculated according to the date of the 1re vehicle registration.
One plug-in hybrid vehicle is an externally chargeable hybrid electric vehicle with an equivalent range in all-electric mode in the city, determined at the time of reception, of more than 50 km.
Example :
Vehicle with a mass in running order of 1 650 kg.
Application of the 200 kg reduction of the vehicle mass: 1,650 - 200 = 1,450 kg
The mass penalty applies from 1,500 kg in 2026. Therefore, the vehicle is exempt from mass penalty.
Micro-hybrid vehicle
For a micro-hybrid vehicle, the mass in running order is reduced by 100 kilograms. The discount is calculated according to the date of the 1re vehicle registration.
One micro-hybrid vehicle is a hybrid vehicle with a maximum net power of less than 30 kilowatts of electric motors used for propulsion.
Large family
The households with at least 3 children may benefit from a reduction of the mass tax in running order (malus masse).
Vehicle owned by a legal entity
A reduction in the mass penalty shall apply to vehicles with at least 8 seating positions held by a legal person.
The reduction shall be fixed at 600 kg.
This reduction cannot be cumulated 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 1 650 kg.
Application of the 600 kg reduction of the vehicle mass: 1650 - 600 = 1050 kg
The mass penalty applies from 1,500 kg in 2026. Therefore, the vehicle is exempt from mass penalty.
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 penalty amount by weight (mass tax in running order)
Calculate the cost of the Certificate of Registration
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