How Does the Malus Tax on Polluting Vehicles Work?
Introduction
In order to encourage the purchase of less polluting vehicles and to reduce greenhouse gas emissions, a malus tax is applied in France to the most polluting vehicles. This article aims to explain how the malus tax works, who is concerned, and the amount of the tax.
Who is Concerned?
The malus tax applies to new passenger cars and light commercial vehicles registered in France. It does not apply to used vehicles or to vehicles used for professional purposes (e.g. company cars, taxis, ambulances).
How is the Malus Tax Calculated?
The amount of the malus tax is based on the vehicle’s CO2 emissions, expressed in grams per kilometer (g/km). The higher the CO2 emissions, the higher the tax.
For vehicles registered on or after January 1, 2023, the malus tax is calculated according to the following formula:
Malus tax = (CO2 emissions – 128) x €10
For example, a vehicle that emits 150 g/km of CO2 will be subject to a malus tax of €220: (150 – 128) x €10 = €220.
Amount of the Malus Tax
The table below shows the amount of the malus tax for different levels of CO2 emissions:
| CO2 Emissions (g/km) | Malus Tax (x €10) | |—|—| | 128-137 | 0 | | 138-145 | 50 | | 146-153 | 100 | | 154-161 | 220 | | 162-169 | 330 | | 170-177 | 450 | | 178-185 | 580 | | 186-193 | 750 | | 194-201 | 930 | | 202-210 | 1120 | | Over 210 | 1290 |
Exemptions
Some vehicles are exempt from the malus tax, including:
- Electric vehicles
- Hydrogen-powered vehicles
- Plug-in hybrid vehicles with CO2 emissions of less than 50 g/km
- Vehicles for people with disabilities
Conclusion
The malus tax is a tax levied on the most polluting vehicles in France. It aims to encourage the purchase of less polluting vehicles and to reduce greenhouse gas emissions. The amount of the tax is based on the vehicle’s CO2 emissions, and there are some exemptions for certain types of vehicles.
How does the penalty tax on polluting vehicles work?
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economie.gouv.fr a new article on 2025-02-18 17:25 titled “Comment fonctionne la taxe malus sur les véhicules polluants ?”. Please write a detailed article on this news item, including any relevant information. Answers should be in English.
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