CO2 and mass malus: how to apply for the large family discount?
Verified 01 January 2026 - Public Service / Directorate of Legal and Administrative Information (Prime Minister)
You bought a car and you 3 or more dependent children ? You can benefit from a reduction of the CO2 penalty and mass malus. We explain the conditions to fill and how claim the refund of the tax.
The reduction of the CO2 malus and the malus mass concerns the following families:
- Family with 3 or more dependent children within the meaning of family benefits (you benefit from family benefits for 3 or more children)
- Host family (family assistant) of 3 or more children.
The 5 conditions the following must be completed on the date of 1re Vehicle registration in France :
- You must have the effective and permanent care of 3 or more children.
- The application must concern a vehicle with at least 5 seats.
- The vehicle must be purchased or leased under a long-term rental formula. In case of rental, it can be a contract LOA: titleContent (leasing, leasing). It can also be a contract LDD: titleContent of a duration of 2 years or more, signed in 2021 or later.
- The vehicle must have been subject to the penalties for which you are requesting a refund. A claim for reimbursement must not have already been made.
- Your name must be indicated as the owner or tenant on the vehicle registration certificate issued in France.
The reduction applies up to one vehicle per hearth, per 2-year period.
Thus, you must not hold, on the date of the 1re registration of the new vehicle, other vehicles that have benefited from the reimbursement scheme for a family of 3 or more children.
In addition, the reduction does not apply to a vehicle registered for the 1re times in 2026 if you have already benefited from a discount in the previous 2 years.
Example :
You benefit from a reduction in the CO2 penalty and the mass penalty April 17, 2025 for a vehicle registered on 10 January 2025. You sell this vehicle on October 2, 2025 and you buy a new vehicle, registered for the 1re time on January 3, 2026. You cannot benefit from a reduction in the CO2 penalty and the mass penalty for this vehicle.
However the 2-year limit does not apply if you purchase a vehicle to replace a vehicle that has been destroyed or become unusable as a result of any of the following events:
- Accident, natural disaster or bad weather
- Theft or damage by another person
- Any other case of force majeure.
The reduction of the CO2 malus is of 20 g/km per child for CO2 or1 administrative horse per child for administrative power.
The reduction of the malus mass is of 200 kg per child.
Example :
CO2 Malus
If the CO2 emission rate of your vehicle is 186 g/km, you benefit from a CO2 penalty reduction of 20 g/km per child, or for 3 children, 60 g/km (3 x 20).
The CO2 emission rate thus reduced is at 126 g/km (186 - 60) to which a penalty of €650 (tariff in effect in 2026 at the time of the 1re registration in France of the vehicle).
Taking into account that the tariff in force in 2026 applicable to a vehicle emitting 186 g CO2/km is set to €64,356, the reduction of the penalty allows you to get a refund of €63,706 (€64,356 - €650).
Malus mass
If the mass in running order of your vehicle is 1,950 kg, you benefit from a mass penalty reduction 200 kg per child, or for 3 children, 600 kg (200 x 3).
The mass in running order thus reduced to 1,350 kg (1 950 – 600) to which a mass penalty corresponds €0 (tariff in force in 2026 applicable at time 1era registration in France).
Taking into account that the tariff in force in 2026 applicable to a 1,950 kg is set to €6,775, the reduction of the mass penalty allows you to obtain a refund of the total amount of the mass penalty initially paid, namely €6,775.
We have to do 1 single refund request for the 2 taxes, CO2 malus and mass malus.
Warning
The reduction of the CO2 penalty and the mass penalty shall not be applied when registering the vehicle. You must pay taxes and then request a refundt of the amount of the reduction.
Application Package
The application file shall include the following documents:
- Application form for reimbursement of taxes CO2 and mass penalty, completed and signed. Consult the explanatory note
- Copy of the vehicle registration certificate (*) issued in the name of the applicant
- Bank Identity Statement
- Copy of an identity document (national identity card, driver's license, passport, birth certificate extract, or family record book)
- For your children attached to your home, document(s) issued by the Caf: titleContent proof of the number of dependent children, or copy of the family record book to prove the number of dependent children within the meaning of family benefits
- If you are host family, a document from your employer or your spouse's employer justifying the number of children taken in.
Depending on your situation, you must also attach the following documents:
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You request a refund for a different vehicle 2 years after receiving a refund
You must provide proof that you no longer own the vehicle.
Attach the declaration of transfer of the vehicle or a document attesting to the end of the contract of the long-term rental formula.
You request a refund for a different vehicle less than 2 years after receiving a refund
Attach the insurance company's claim statement or any other document certifying that the new vehicle replaces a vehicle that has been rendered unusable.
The vehicle must have been rendered unusable as a result of one of the following events: accident, natural disaster, bad weather, theft, degradation committed by another person, or any other case of force majeure.
Deadline for sending the request
The refund request must be made before 31 December of the 2e year following registration.
Examples:
- Before 31 December 2026 for a vehicle registered in 2024
- Before 31 December 2027 for a vehicle registered in 2025
Sending the request
The request must be sent by internet via the secure messaging of your particular area on impôts.gouv.fr.
Taxes: access to your space Private
You can also send your request by post the tax department whose contact information is on your last income tax notice.
Who shall I contact
You are reimbursed by bank or postal transfer.
On the same subject
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Find who can answer your questions in your region
Tax on CO2 emissions from passenger vehicles
Tax on the mass in running order of passenger vehicles
Refund of the reduction in taxation for large families (Article L421-88)
Derogation from the 2-year period for the reduction of taxation for large families
Application for a refund of the tax on the reduction for a large family (Articles D421-37 and D421-38)
Additional tax on vehicle registration cards: penalty applicable to the most polluting passenger cars
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