France Motor Vehicle Tax Guide
French motor vehicle taxes. The guide covers: the carte grise (certificat d'immatriculation) — the vehicle registration tax: the "taxe régionale" (the regional tax) is calculated based on the "cheval fiscal" (CV) — the fiscal horsepower of the vehicle; the rate per CV is set by each region (approximately €35–€55 per CV in 2026); an electric vehicle (VE) is exempt from the regional tax in most regions; a hybrid vehicle (hybride rechargeable) may benefit from a 50% reduction in certain regions; the total cost of the carte grise is: (total CV × regional rate) + the "taxe de gestion" (€4) + the "redevance d'acheminement" (€2.76) + the "taxe sur les véhicules polluants" (the CO2 malus if applicable); the CO2 malus (malus écologique) — the tax on new vehicles with high CO2 emissions: the malus is calculated based on the CO2 emissions (in g/km) under the WLTP standard; the malus applies to new vehicles with CO2 emissions above 123 g/km (2026 threshold); the malus is progressive: (a) 125 g/km: €50, (b) 140 g/km: €1,500, (c) 160 g/km: €4,500, (d) 180 g/km: €15,000, (e) 200+ g/km: up to €60,000; the malus is paid at the time of the first registration of the vehicle; the malus applies to passenger cars (the "voitures particulières") only, not to commercial vehicles; the TVS (taxe sur les véhicules de société) — the annual tax on company cars: the TVS is paid by the company that owns or leases a vehicle used for business purposes; the TVS has two components: (a) the CO2 component: approximately €15–€60 per gram of CO2 per km (depending on the emissions), (b) the air pollutant component (the "taxe annuelle sur les émissions de particules"): approximately €50–€500 per year per vehicle depending on the engine type (diesel, petrol, hybrid, electric); the TVS is deductible from the corporate tax; the weight malus (malus au poids) — an additional tax on heavy vehicles: vehicles with a weight above 1.8 tonnes are subject to a weight malus of approximately €10–€30 per kg over 1.8 tonnes; the weight malus is added to the CO2 malus at the time of registration; the tax on insurance premiums (taxe sur les conventions d'assurance) — the vehicle insurance premium includes a tax of approximately 33% (the "taxe sur les conventions d'assurance" — TSCA) for the mandatory third-party liability insurance (the "assurance responsabilité civile"); the exemptions — the following vehicles are exempt from the carte grise tax and the CO2 malus: (a) electric vehicles (100% exemption from the malus and the regional tax in most regions), (b) hydrogen vehicles, (c) vehicles adapted for disabled persons; the tax on commercial vehicles (véhicules utilitaires) — the commercial vehicles (the "véhicules utilitaires légers" — VUL, and the "poids lourds") are subject to the "taxe à l'essieu" (the axle tax) and not to the CO2 malus or the TVS for the most part.
French motor vehicle taxes are increasingly focused on CO2 emissions and vehicle weight. All amounts in Euros (EUR). For related reading, see our Transport and Logistics Guide → and Employment Benefits Guide →.
CO2 Malus (2026)
- Progressive scale: The malus starts at 123 g/km (WLTP). Rates: (a) 125 g/km: €50, (b) 140 g/km: €1,500, (c) 160 g/km: €4,500, (d) 180 g/km: €15,000, (e) 200 g/km: €27,000, (f) 225 g/km: €45,000, (g) 250+ g/km: €60,000 (maximum).
Carte Grise (Regional Tax)
- Cost per CV: The cost of the carte grise depends on the region. The rate per CV (cheval fiscal) ranges from approximately €35 to €55. For a typical car with 7 CV (e.g., a mid-range sedan), the regional tax is approximately €250–€400. Electric vehicles are exempt in most regions.
For the company car benefit-in-kind rules, see our Employment Benefits Guide →. For the TVS deduction, see our Corporate Tax Guide →.