French Malus Tax 2026: CO2 and Weight Malus Rates

What is the French malus?

The malus tax (malus écologique) is a registration tax on high-emission and heavy passenger cars. It has two parts:

CO₂ malus	Based on the car’s emissions
Weight malus	Based on the car’s mass in running order

A vehicle can be subject to one or both taxes.

The malus is charged when a passenger car is registered in France for the first time.

If a car has already been registered in another country, it can still be subject to the malus when you register it in France.

CO₂ malus rates in 2026

For vehicles first registered in 2026, the CO₂ malus starts at 108 g/km.

Electric vehicles: Fully electric and hydrogen vehicles are exempt from the CO₂ malus.

For vehicles with higher emissions, the tax rises as well. It reaches the maximum of €80,000 above 191 g/km.

This 2026 scale shows how the malus increases with CO₂ emissions.

CO₂ emissions	2026 malus
Below 108 g/km	€0
108 g/km	€50
130 g/km	€983
150 g/km	€4,279
170 g/km	€22,380
180 g/km	€45,990
190 g/km	€76,800
Above 191 g/km	€80,000

Important: The table shows selected points from the 2026 scale. The official scale sets a separate malus amount for every whole g/km.

Imported used cars: The malus is based on the scale from the year the car was first registered, not necessarily the 2026 scale. Use the malus calculator to check the exact amount.

Weight malus rates in 2026

For vehicles first registered in 2026, the weight malus starts at 1,500 kg.

Electric vehicles: Fully electric and hydrogen vehicles are also exempt from the weight malus.

The tax is progressive. Each weight band has its own rate, and only the kilos within that band are taxed at that rate.

Weight band	Rate
First 1,499 kg	€0
1,500–1,699 kg (next 200 kg)	€10/kg
1,700–1,799 kg (next 100 kg)	€15/kg
1,800–1,899 kg (next 100 kg)	€20/kg
1,900–1,999 kg (next 100 kg)	€25/kg
2,000 kg and above	€30/kg

Example: For a 1,850 kg car, the first 1,499 kg are not taxed. The next 200 kg are taxed at €10/kg, the next 100 kg at €15/kg, and the final 50 kg at €20/kg. This gives a weight malus of €4,520.

Reductions: Some vehicles get a lower taxable weight. In 2026, eligible hybrids can get a 100 kg or 200 kg reduction, while company vehicles with at least 8 seats get a 600 kg reduction.

Malus on imported used cars

A used car imported into France can be subject to the malus when it is registered in France for the first time.

However, France does not simply apply the current-year rates. Instead, you’ll follow these two steps:

Use the scale from the vehicle’s year of first registration
If a car was first registered in Germany in 2024 and imported into France in 2026, the 2024 CO₂ and weight scales are used.

The date when you bought or imported the car doesn’t change the applicable scale.
Reduce the result according to the car’s age
The calculated malus is reduced based on the vehicle’s age. The older the vehicle, the bigger the reduction.

Vehicle age	Reduction
10–12 months	Up to 12%
19–24 months	20%
25–36 months	28%
37–48 months	33%
61–72 months	43%
85–96 months	53%
109–120 months	64%
181 months or more	Up to 100%

These are selected examples. For the exact reduction, check the official month-by-month age table in Article L421-7-2 on Légifrance.

The reduction applies to both the CO₂ malus and the weight malus.

Important: The weight malus was introduced in 2022. A vehicle first registered before 2022 is therefore not subject to the weight component.

The malus is also zero for vehicles first registered abroad before 1 January 2015.

CO₂ and weight malus combined

If a car is subject to both taxes, the CO₂ malus and weight malus are added together.

2026 cap: The combined malus tax is legally capped at €80,000 for the year 2026, and it can’t exceed that amount.

For example, if the CO₂ malus is already €80,000, any additional weight malus can’t increase the total.

Imported used cars: The cap is based on the malus scale from the year the car was first registered, then reduced according to the car’s age.

Cars without a recognized CO₂ value

For most cars, malus is calculated based on the CO₂ value.

If a car doesn’t have a recognized European CO₂ emissions value (for instance, because it hasn’t received European type approval), malus is calculated using the car’s French fiscal horsepower.

It’s measured in chevaux fiscaux (CV), instead of WLTP CO₂ emissions.

Fiscal power	2026 malus
Below 3 CV	€0
3 CV	€500
5 CV	€4,750
8 CV	€15,250
10 CV	€29,000
12 CV	€44,000
15 CV or more	€80,000

If you can’t find a CO₂ figure for the car, that doesn’t automatically mean that the fiscal-horsepower scale applies.

Some vehicles with European type approval may instead use the applicable NEDC CO₂ scale.

Where to check: Look at the vehicle’s registration certificate or COC to see which CO₂ value applies.

Example: calculating malus on an imported used car

Here’s what the malus calculation would look like for a 2022 Audi Q5 Sportback 40 TDI quattro, imported from Germany and registered in France in September 2026.

Vehicle details:

First registration	April 2022
Country	Germany
CO₂ emissions	163 g/km
Weight	1,900 kg
French registration	September 2026

Check the CO₂ malus from the year of first registration
Because the car was first registered in 2022, you’ll look up the 2022 French malus scale. There, you’ll find that at 163 g/km, the CO₂ malus is:

€2,726
Check the weight malus from the year of first registration
For 2022, the first 1,799 kg were tax-free, and every kg from 1,800 kg was taxed at €10/kg.

For a 1,900 kg car:

101 kg × €10 = €1,010

So before the age discount, the total (CO₂ + weight) malus is:

€2,726 + €1,010 = €3,736
Apply the age discount
If registered in France in September 2026, the car is about 53 months old.

The 49–60 month band gives a 38% discount, meaning that you pay 62% of the total malus amount.

€3,736 × 0.62 = €2,316

So, the estimated total malus is: €2,316

French malus calculator

Enter the car’s details to estimate the malus before you bid.

Car details

Date of first registration Field B on the registration certificate.

EU type approval EU type approval confirms that a car meets EU requirements for registration. Field K on the registration certificate or the COC (Réception communautaire).

Fuel type Check the fuel type in the documents of the car.

Is the electric urban range over 50 km? Only needed for a plug-in hybrid.

CO₂ emissions

Field V.7 on the registration certificate.

CO₂ test standard

NEDC WLTP

Enter a registration date to confirm the standard.

Mass in running order

Enter the registration date to check if mass is needed.

Your estimate will appear below.

CO₂ vs fiscal horsepower for malus calculation

Cars with EU type approval are taxed based on their CO₂ emissions.
Cars without EU type approval are taxed based on their fiscal horsepower (CV).
Refer to the information shown on the registration certificate or COC.

The calculator shows only an estimate of the malus, not the full registration cost. Other registration fees may apply, including the regional tax based on fiscal horsepower (CV). The malus is calculated using the rules from the year of the car’s first registration and the applicable age reduction for imported used cars. The final amount may differ, so check the official French calculation before buying or registering the car. Electric cars do not pay the CO₂ or weight malus. Hydrogen cars are also exempt under the current rules. eCarsTrade does not give legal or tax advice.

Estimate only - eCarsTrade accepts no legal or financial responsibility for this calculator's accuracy. Verify the figures with your accountant. Final amounts are always determined by the tax authorities in the destination country.

EU type approval confirms that a car meets EU requirements for registration. Field K on the registration certificate or the COC (Réception communautaire).Not needed for this vehicle and registration date.Check the electric-only urban range on the COC. This can affect the weight malus.Only needed for a plug-in hybrid.Not needed for this registration date.e.g. 150e.g. 7Most newer cars use WLTP. Select NEDC only if it is stated on the COC.Not needed for this calculationEnter a registration date to confirm the standard.{std} applies based on the registration date.Field G on the registration certificate or the COC.Enter the registration date to check if mass is needed.Not needed for this vehicle and registration date.e.g. 1750Please enter the date of first registration.Please enter a valid date of first registration.The date of first registration cannot be in the future.Please select whether the plug-in hybrid has an electric range over 50 km.Please enter the fiscal horsepower (CV) from field P.6 on the registration certificate.Please enter the CO₂ emissions (g/km) from field V.7 on the registration certificate.Please enter the mass in running order (kg) from field G on the registration certificate.Check the highlighted fields to calculate your malus.Calculate malusRecalculate malusDetails changed. Recalculate to update your previous estimate.Estimate updated.Estimated malusThis malus cannot be calculated.No malus dueFiscal horsepower and weight malusCO₂ and weight malusCheck with the official French simulator →See calculation detailsEstimate only.Malus to payElectric and hydrogen cars pay neither the CO₂ malus nor the weight malus.Malus calculation yearBased on the car’s first registration date: {date}.Cars first registered in January or February 2025 use the 2024 calculation rules.Fiscal horsepower malus ({cv} CV)This car does not have EU type approval, so the malus is calculated based on its fiscal horsepower (CV).CO₂ malus ({co2} g/km)The CO₂ emissions are above the limit of {threshold} g/km.The CO₂ emissions are at the limit of {threshold} g/km.The CO₂ emissions are below the limit of {threshold} g/km, so no CO₂ malus applies.Weight malusThis plug-in hybrid is exempt from the weight malus.Hybrid weight reductionThe weight malus is calculated based on the reduced weight of {mass} kg.Weight malus ({weight} kg)Weight above {threshold} kg is charged at €{rate} per kg.Weight above {threshold} kg is charged from €{low} to €{high} per kg.Maximum malusThe maximum combined CO₂ and weight malus is {cap}.Age reduction (décote)Reduction based on the car's age: {age}.Malus to payAge reduction: {from}–{to, plural, one{# month} other{# months}}Weight: {from}–{to} kgWeight: {from} kg and above€{rate} per kg{months, plural, one{# month} other{# months}}{years, plural, one{# year} other{# years}}{years, plural, one{# year} other{# years}} {months, plural, one{# month} other{# months}}The date of first registration cannot be in the future.Hydrogen cars do not pay CO₂ or weight malus. The weight-malus exemption applies until 1 January 2028.Electric cars do not pay CO₂ or weight malus under the current rules.No malus applies because the car was first registered before 1 January 2015. The government simulator may still show a fee for some pre-2015 imports, so please confirm the final amount with France Titres before you buy the car.No malus applies because the car is more than 15 years old.This car is taxed based on its fiscal horsepower. Enter the value from field P.6 on the registration certificate or check the official simulator.Enter the required vehicle information to calculate the malus or check the official simulator.This car is taxed based on its CO₂ emissions. Enter the CO₂ value from field V.7 on the registration certificate or check the official simulator.Enter the CO₂ value from field V.7 on the registration certificate or check the official simulator.The malus cannot be calculated for this vehicle with the available information. Enter the CO₂ value from field V.7 on the registration certificate or check the official simulator.Select if the plug-in hybrid has an electric range over 50 km. Check the COC if needed.No malus applies based on the {year} calculation rules.Calculated using the {year} rules and the applicable age reduction.

When is the malus paid?

The malus is due when the vehicle is registered in France.

For an imported used car, this happens during its first French registration.

The person requesting the French registration pays the malus together with the other registration taxes.

We sourced this information from official French government tax guidance, legislation on vehicle registration taxes, and current malus rules published by Service-Public.fr and Légifrance.