What is the malus tax for cars in France?

Many vehicles face additional costs when registered for first time

Paris,,France,08,08,2022,,,Black,Mercedes,Amg,G63
France’s malus is a progressive tax levied on some vehicles, which was introduced in 2008 but which is regularly updated
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Reader question: I keep hearing about how some cars have a new malus tax on them. Can you explain what this is? 

France’s malus (malus voiture or automobile) is a progressive tax levied on some vehicles, which was actually first introduced in 2008, but is regularly updated.

The tax was originally aimed at vehicles with high CO2 emissions (considered harmful to the environment), and since 2022 has also had an additional levy for ‘heavy’ vehicles (such as SUVs). 

It still aims at penalising vehicles with high emissions, but the entry level for the tax has been lowered to the extent that now most cars attract some degree of malus unless they are exclusively run on electricity and/or hydrogen.

As of 2026, the malus is therefore charged on vehicles that: 

  • Emit 108g of CO2 per km or more

  • Weigh 1,500kg or above

The tax gets progressively higher the more a vehicle is above these cut-off points in terms of emissions or weight.

In terms of CO2 emissions, the charge begins from €50 for vehicles emitting 108g of CO2 per km, rising all the way to €90,000 for those emitting 189g or more. 

In terms of weight, drivers must pay €10 per kilogram of weight from 1,500kg to 1,699kg, then €15 per kilogram from 1,700kg to 1,799kg, etc.

The tax is waived or reduced in certain cases, such as vehicles adapted for disabled drivers, electric cars or those using E85 fuel. Reductions are also available for families with three or more children.

The additional taxes are, if levied, paid when the vehicle is first registered and subsequently shown on the ‘Y3’ section of the certificat d'immatriculation. 

Rates for the malus usually change annually with changes included in the annual budget.

If looking to purchase a new car, speak to the dealership about the possible tax from the malus. 

The majority of new vehicles in France face the tax in one form or another. On top of this, the exemption from the malus masse was planned for electric cars, but that plan was withdrawn for now. 

An official government page provides further explanation and you can use a vehicle registration simulator to see if a car you are looking to purchase would face the taxes. 

From 2026, it may also be levied retroactively on second-hand cars in some circumstances. 

This includes: the vehicle was first registered in 2015 or later, did not pay any malus at the time it was first registered, but now falls above the maximum penalty-free amounts given above. 

In this case, a reduced version of the tax is paid by the new owner when registering the vehicle in their name.