What is ecologic malus ?
Le ecologic malusalso known as the "CO₂ tax", set up following the Grenelle Environment Forum in 2007is a tax measure set up by the French government to encourage motorists to switch to less polluting vehicles.
The aim of the scheme is to :
- encourage consumers to choose vehicles with low CO₂ emissions,
- encourage carmakers to developing greener technologies and innovating in the field of clean vehicles,
- and accelerate the ecological transition of the French car fleet gradually removing the most polluting vehicles from the road.
More specifically, this taxapplied during the first registration of a new vehicle or never registered in Franceis added to the cost of the registration certificate (car registration document) and is calculated as a function of the carbon dioxide emissions (CO₂) generated by the car. In short, the more polluting the vehicle, the higher the amount of the penalty.
Over the years, the system has been considerably tightened, with a continuous lowering of the trigger threshold and a increase in the maximum amount of the malus. Here are the main stages in its development:
- 2008 Introduction of the bonus-malus system. The malus applied to vehicles emitting more than 160 g/km of CO₂.
- 2010-2016 : Gradual tightening of the system, with a bonus reduction and an increase in the malus.
- 2019 Significant increase in the malus, with the ceiling raised to €20,000 for vehicles emitting more than 184 g/km of CO₂.
- 2021 : Introduction of a weight-based penalty for heavy goods vehicles. over 1800 kg.
- 2024 The malus threshold is lowered to 118 g/km of CO₂and the ceiling reached €60,000.
It should be noted that electric cars benefit from total exemption as they emit no CO₂ when in circulationThis makes them a particularly attractive solution for motorists keen to reduce their environmental impact while keeping costs under control.
So for simplify your transition to an electric vehicle and take full advantage of these benefits, Beev is the ideal solution for a professional seeking to electrify your company fleet turnkey support to help you choose, finance and recharge your clean vehicle with complete peace of mind!
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Major changes to the environmental penalty for 2025
As a reminder, the threshold for triggering the ecological penalty corresponds to the level of CO₂ emissions above which a new vehicle is subject to the tax. It is expressed in grams of CO₂ per kilometre travelled (g/km). The lower the threshold, the greater the number of models affected by the taxincluding cars that were previously unaffected.
Good to know : In addition to this increase in the ecological penalty, companies must also anticipate other changes.other tax changes in 2025particularly in terms of depreciation. Thenon-deductible depreciation of passenger vehicles could have a direct impact on the total cost of ownership (TCO) of business vehicles.
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This new reduction means that more vehicles will now be subject to the malus, including models previously considered to be low-polluting. The SUV and certain family cars, previously spared, now find themselves in the firing line of this tax.
In 2025, the threshold for triggering the environmental penalty will rise to 113 g/km of CO₂against 118 g/km in 2024. This 5 g/km reduction may seem small, but it will have a major impact on the car market.
In addition, it is important to note that one of the most significant changes concerns the maximum limit for this penalty. In 2025, this ceiling will rise from €60,000 to €70,000 for emissions exceeding 193 g/kma increase of 16.7%. In other words, if the malus CO₂ has already reached this ceiling, the weight penalty does not apply.
This change in the ceiling is part of a longer-term trend, since it was initially planned to increase the ceiling toreach €90,000 in 2027.
For greater clarity, here is a summary table showing the scale of the new 2025 environmental penalty:
| CO₂ (g/km) | Amounts 2024 (€) | Amounts 2025 (€) |
|---|---|---|
| 113 | 0 | 50 |
| 114 | 0 | 75 |
| 115 | 0 | 100 |
| 116 | 0 | 125 |
| 117 | 0 | 150 |
| 118 | 50 | 170 |
| 119 | 75 | 190 |
| 120 | 100 | 210 |
| 121 | 125 | 230 |
| 122 | 150 | 240 |
| 123 | 170 | 260 |
| 124 | 190 | 280 |
| 125 | 210 | 310 |
| 126 | 230 | 330 |
| 127 | 240 | 360 |
| 128 | 260 | 400 |
| 129 | 280 | 450 |
| 130 | 310 | 540 |
| 131 | 330 | 650 |
| 132 | 360 | 740 |
| 133 | 400 | 818 |
| 134 | 450 | 898 |
| 135 | 540 | 983 |
| 136 | 650 | 1 074 |
| 137 | 740 | 1 172 |
| 138 | 818 | 1 276 |
| 139 | 898 | 1 386 |
| 140 | 983 | 1 504 |
| 141 | 1 074 | 1 629 |
| 142 | 1 172 | 1 761 |
| 143 | 1 276 | 1 901 |
| 144 | 1 386 | 2 049 |
| 145 | 1 504 | 2 205 |
| 146 | 1 629 | 2 370 |
| 147 | 1 761 | 2 544 |
| 148 | 1 901 | 2 726 |
| 149 | 2 049 | 2 918 |
| 150 | 2 049 | 3 119 |
| 151 | 2 370 | 3 331 |
| 152 | 2 544 | 3 552 |
| 153 | 2 726 | 3 784 |
| 154 | 2 918 | 4 026 |
| 155 | 3 119 | 4 279 |
| 156 | 3 331 | 4 543 |
| 157 | 3 552 | 4 818 |
| 158 | 3 784 | 5 105 |
| 159 | 4 026 | 5 404 |
| 160 | 4 279 | 5 715 |
| 161 | 4 543 | 6 126 |
| 162 | 4 818 | 6 637 |
| 163 | 5 105 | 7 248 |
| 164 | 5 404 | 7 959 |
| 165 | 5 715 | 8 770 |
| 166 | 6 126 | 9 681 |
| 167 | 6 537 | 10 692 |
| 168 | 7 248 | 11 803 |
| 169 | 7 959 | 13 014 |
| 170 | 8 770 | 14 325 |
| 171 | 9 681 | 15 736 |
| 172 | 10 692 | 17 247 |
| 173 | 11 803 | 18 858 |
| 174 | 13 014 | 20 569 |
| 175 | 14 325 | 22 380 |
| 176 | 15 736 | 24 291 |
| 177 | 17 247 | 26 302 |
| 178 | 18 858 | 28 413 |
| 179 | 20 569 | 30 624 |
| 180 | 22 380 | 32 935 |
| 181 | 24 291 | 35 346 |
| 182 | 26 302 | 37 857 |
| 183 | 28 413 | 40 468 |
| 184 | 30 624 | 43 179 |
| 185 | 32 935 | 45 990 |
| 186 | 35 346 | 48 901 |
| 187 | 37 857 | 51 912 |
| 188 | 40 468 | 55 023 |
| 189 | 43 179 | 58 134 |
| 190 | 45 990 | 61 245 |
| 191 | 48 901 | 64 356 |
| 192 | 51 912 | 67 467 |
| 193 | 55 023 | 70 000 |
| 194 and over | 60 000 | 70 000 |
For example, the lower threshold affects vehicles that are very popular with the French public. For example, :
- La Peugeot 208 will go from a zero malus at €150
- La Renault Clio will see its malus increase from €50 to €170
- La Dacia Sandero will undergo a increase from €125 to €230
It is also important to note that this trend towards lower thresholds is set to continue in the coming years. According to initial projections :
- Visit 2026the threshold could be lowered to 108 g/km of CO₂, with a maximum penalty of 80,000 for 191 g/km of CO₂.
- Visit 2027the only one will be 103 g/km and the maximum tariff could reach 90 000 € for 189 g/km of CO₂.
To calculate and estimate the cost of your registration certificate, click on this link :Simulator - Estimate the cost of a vehicle registration certificate (or carte grise)
Naturally, the manufacturers in the sector do not seem to be thrilled with this new. In an interview with RTL, Carlos Tavares, Chairman and CEO of Stellantis, expressed his reservations about the increase, describing it as a mistake.
I don't think this is a good measure. It benefits no one, neither the public nor businesses. I understand that it brings in extra tax revenue, but I also think that the car industry has already been very generous when it comes to generating tax revenue. (...) If we keep burdening car manufacturers, one day they'll end up taking a knee.
Carlos Tavares, Chairman and CEO of Stellantis
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It should also be noted that the finance bill 2025 plans toextending the application of the ecological penaltyemissions and weight, used vehicles from 1 January 2026. For the year 2025the used vehicles remain exempt vehicles imported from abroad, which will be subject to the ecological penalty.
The ecological malus scheme will apply retroactively to used vehicles registered on or after 1 January 2015which were not previously subject to this tax when they were purchased new.
It should be noted that the scale applied to used vehicles will be identical to that for new vehicles. However, a rebate system will be introduced, taking into account the age of the vehicle. Here are the details:
| Age of vehicle (in months) |
Abatement coefficient (in %) |
|---|---|
| From 1 to 3 | 3 |
| From 4 to 6 | 6 |
| From 7 to 9 | 9 |
| From 10 to 12 | 12 |
| From 13 to 18 | 16 |
| From 19 to 24 | 20 |
| From 25 to 36 | 28 |
| From 37 to 48 | 33 |
| From 49 to 60 | 38 |
| From 61 to 72 | 43 |
| From 73 to 84 | 48 |
| From 85 to 96 | 53 |
| From 97 to 108 | 58 |
| From 109 to 120 | 64 |
| From 121 to 132 | 70 |
| From 133 to 144 | 76 |
| From 145 to 156 | 82 |
| From 157 to 168 | 88 |
| From 169 to 180 | 94 |
| From €181 | 100 |
The weight-based penalty in 2025: a reinforced system
Until now plug-in hybrid vehicles benefited from an exemption from the weight-based malusThis gave them a significant tax advantage. However, from 2025, this exemption will end. This measure is part of a drive to gradually tighten car taxation in order to meet the environmental targets set by the European Union.
💡Did you know ? 84% of PHEV models sold in France will be affected by the weight-related penalty in 2025.
Although plug-in hybrids, also called PHEV (Plug-in Hybrid Electric Vehicle), lose their exemptionthe government plans to certain developments to avoid penalising this type of vehicle:
- A 200 kg allowance will be applied to the mass of the vehicle for PHEVs with a autonomy in all-electric mode in town over 50 km.
- This allowance will be limited to 15% of the total mass of the vehicle.
For example, a plug-in hybrid vehicle weighing 1 650 kg will benefit from a reduction of 200 kgreducing its mass to 1,450 kg for calculating the penalty. To find out more, visit Mercedes GLC could be subject to a malus of 11 480 €while the BMW X5 could reach 13 880 € penalty.
The amount of the tax is determined according to the following formula scale for the year of first registration of the vehicle. For 2025, the scale is the same as last year:
| Mass fraction (kg) | Marginal rate (€) |
|---|---|
| Up to €1,599 | 0 |
| From 1 600 to 1 799 | 10 |
| From 1800 to 1899 | 15 |
| From 1 900 to 1 999 | 20 |
| From 2,000 to 2,099 | 25 |
| From €2,100 | 30 |
Let's take the example of a new vehicle registered in January 2025, with a mass in running order of 2,050 kg :
- From 1,600 to 1,799 kg: 200 kg x €10 = €2,000
- From 1,800 to 1,899 kg: 100 kg x €15 = €1,500
- From 1,900 to 1,999 kg: 100 kg x €20 = €2,000
- From 2,000 to 2,050 kg: 51 kg x €25 = €1,275
The total weight-related penalty for this vehicle would therefore be 6 775 €.
In short, the inclusion of PHEVs in the environmental penalty is just one stage in the evolution of car taxation. By 2027, we expect a revision of the WLTP calculation of CO₂ emissions for plug-in hybrids, which could further increase their taxation.
Conclusion
The 2025 ecological penalty marks a significant turning point in French environmental policy on cars. With thelowering the trigger threshold to 113 g/km of CO₂, l'raising the ceiling to €70,000and theinclusion of plug-in hybrid vehiclesThis reform will have an impact on a wide range of vehicles and consumers.
Faced with these developments, the the transition to electric vehicles appears to be an increasingly attractive solution. Not only are these vehicles exempt from the malus, but they also offer a a sustainable and economical long-term alternative.
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