Ecological penalties: what's changing in 2026
Eco-maluses are the two main tax tools used by the government to steer companies towards less polluting vehicles. In 2026, these measures will become even tougher, making the purchase of heavy, emitting internal combustion vehicles even more expensive.
The weight penalty
The weight-related penalty will reach a new level in 2026. The threshold for triggering it will be significantly lowered. Now set at 1.5 tonnes (compared with 1.6 tonnes in 2025), it will particularly affect SUVs and crossovers, which make up a large proportion of company fleets.
The 2026 scale is based on a more progressive approach:
| Tranche de poids | Tarif au kilogramme |
|---|---|
|
1,500 - 1,699 kg
|
10 € / kg
|
|
1,700 - 1,799 kg
|
15 € / kg
|
|
1 800 - 1 899 kg
|
20 € / kg
|
|
1 900 - 1 999 kg
|
25 € / kg
|
|
≥ 2,000 kg
|
30 € / kg
|
Cependant, le durcissement du malus CO2 et des taxes annuelles sur les émissions de CO2 qui étaient prévues pour 2028 sont abandonnés. En effet, tous les véhicules électriques, quel que soit leur score environnemental, restent exonérés de la taxe à la masse en 2026.
CO2 surcharge
In 2026, the CO2 penalty will continue its inexorable tightening. It reflects the government's desire to accelerate the move away from combustion engines. In 2026, the threshold has been raised to 108 g/km of CO2, compared with 113 g/km of CO2 in 2025.
The upper brackets of the scale are also becoming more punitive. From now on, the maximum limit will be €80,000 for the highest-emission vehicles, i.e. €10,000 more than in 2025. (compared with €70,000 in 2025). At these levels of penalty, the economic equation for internal combustion is becoming increasingly unsustainable.
Discover everything the malus will change for businesses in 2026.
Le certificat d‘immatriculation
Depuis le 1er mai 2025, les propriétaires de véhicules zéro émission (électriques ou hydrogène) doivent s’acquitter de la taxe régionale sur leur certificat d’immatriculation. Ils en sont exonérés si leur région a choisi de maintenir une exonération. À noter, qu’au 01/01/2026, seule la région Hauts-de- France a maintenu la gratuité de la taxe régionale pour les véhicules zéro émission.
Le montant de la taxe régionale est calculé selon le nombre de chevaux fiscaux du véhicule et le tarif appliqué par chaque région, comme c’est le cas pour les véhicules thermiques.
| Prix du cheval fiscal par région au 01/01/2026 : | Véhicule thermique, hybride, E85, GPL | Véhicule zéro émission (100% électrique, hydrogène) |
|---|---|---|
|
Burgundy-Franche-Comté
|
60 €
|
60 €
|
|
Brittany
|
60 €
|
60 €
|
|
Centre Val-de-Loire
|
60 €
|
60 €
|
|
Île-de-France
|
54,95 €
|
54,95 €
|
|
Occitania
|
59,50 €
|
59,50 €
|
|
Provence-Alpes-Côte d'Azur
|
60 €
|
60 €
|
|
Pays de la Loire
|
51 €
|
51 €
|
|
Great East
|
60 €
|
60 €
|
|
Normandy
|
60 €
|
60 €
|
|
New Aquitaine
|
53 €
|
53 €
|
|
Auvergne-Rhône-Alpes
|
43 €
|
43 €
|
|
Hauts-de-France
|
42 €
|
0 €
|
|
Corsica
|
53 €
|
53 €
|
What are TUV and TAI?
In addition to the malus, companies have to deal with two recurring taxes that weigh heavily on their mobility budget every year. These are the Vehicle Use Tax and the Annual Incentive Tax. Often unknown to the general public, these tax measures represent significant items of expenditure for business fleets.
Tax on the Use of Vehicles (TUV)
The TUV is an annual tax payable by companies that own or use private vehicles. This tax has two distinct components:
- The first part is based on CO2 emissions. In 2026, the scale provides for a marginal rate of €1 for an emissions fraction of 5 g/km. The bill quickly soars for vehicles exceeding 166 g/km, where the marginal rate rises to €65 per tranche.
- The second part concerns atmospheric pollutants. It is based on the old classification Crit'Air. The most polluting vehicles, in particular diesels put into circulation before 2001, are subject to increased taxation. Clean vehicles, on the other hand, benefit from total or partial exemption.
Résultat : un véhicule thermique standard peut générer une TUV annuelle de plusieurs centaines d’euros. Sur une flotte de 100 véhicules, cette taxe peut facilement représenter 50 000 à 100 000 € de dépenses annuelles. À l’inverse, les véhicules 100 % électriques sont totalement exonérés de TUV.
Annual Incentive Tax (TAI)
corporate fleets. Coming into force on 1 March 2025, it targets companies with fleets of more than 100 vehicles, imposing quotas for low-emission vehicles.
The principle is simple: each year, a minimum percentage of the fleet must be made up of low-emission vehicles. These include plug-in hybrids emitting less than 50g/km of CO2 and 100% electric vehicles. By 2026, the percentage has risen to 18 %, compared with 15 % in 2025. This increase is set to continue in subsequent years, with ever more ambitious targets being set.
If the quota is not met, the penalties are severe. Each vehicle missing the target of 18 % will now cost €4,000. That's double the rate applied in 2025.
This escalation in penalties leaves no room for doubt: large fleets have no choice but to drastically accelerate their conversion to electric vehicles.
The overall financial impact on professional fleets
Beyond individual taxes, it is their cumulative effect that really weighs on budgets. In the long term, this can have a real impact on business fleets.
The accumulation of taxes and penalties
In the end, you have to take into account the CO2 penalty and the weight penalty. Then there's the annual Vehicle Use Tax. When you multiply this amount by the number of combustion-powered vehicles in a fleet, the financial burden becomes considerable.
In addition, for fleets of more than 100 vehicles, there is the risk of penalties under the Annual Incentive Tax. A large group that owns 300 vehicles without waiting for the 18 % low-emission vehicles will have to pay several hundred thousand euros in annual penalties.
The rise in fuel prices
Taxation does not stop at taxes on the vehicles themselves. In 2026, the price of fuel at the pump rose by between 4 and 6 centimes per litre from 1 January. This increase is partly due to the rise in the domestic consumption tax on energy products (TICPE).
However, at the end of November 2025, the Senate confirmed the National Assembly's vote against raising taxes on Superethanol-E85. For the time being, therefore, this biofuel will retain its attractive price.
Cost of combustion vs. cost of electricity
Given these additional costs, the comparison with an electric vehicle becomes implacable. A professional electric vehicle :
- No purchase tax (at least until 1 July for those without an eco-score)
- No annual TUV (total exemption)
- A much lower energy cost compared with combustion (the price of recharging vs. the price of fuel)
- Reduced maintenance costs (no oil changes, fewer wearing parts)
- A positive contribution to the TAI quota for fleets of over 100 vehicles
The total cost of ownership (TCO) between a combustion engine vehicle and its electric equivalent can make an extremely significant difference in the medium and long term. This economic reality, combined with regulatory pressure, makes electrification a competitive imperative for any company keen to control its mobility costs.
Solutions for optimising car taxation
Faced with this intensification of tax pressure, there are a number of levers available. They transform these constraints into opportunities to optimise the costs associated with professional mobility over the long term.
Accelerating electrification
The most obvious solution, and by far the most effective, is to accelerate the electrification of the fleet. Each combustion vehicle replaced by an electric model generates immediate and recurring savings:
- Abolition of purchase penalties
- Exemption from TUV for the entire holding period
- Contribution to TAI quota
- Drastic reduction in energy and maintenance costs
Electrification is no longer an approach reserved for companies committed to sustainable development. It has become a rational economic choice, supported by an increasingly wide range of professional electric vehicles for all uses. From city cars to saloons, SUVs and commercial vehicles, the range has never been wider.
Fleet renewal strategy
Rather than being subject to taxation, we are taking a proactive approach by reviewing our renewal policy. There are several strategic areas worth exploring:
- Anticipating renewals
The aim is to avoid keeping combustion-powered vehicles until the end of their accounting life. With rising taxes, keeping this type of vehicle for several years can be more expensive than replacing it prematurely with an electric model. - Favouring light vehicles
If your business allows, it's best to opt for more compact models. These avoid the weight penalty while offering lower CO2 emissions. - Adapting the car policy
For example, by including more electric models in the eligible categories. - Considering alternative solutions
For certain specific uses, a fully-owned vehicle may no longer be the best solution. Long-term leasing, business car-sharing or shared mobility solutions can offer a form of flexibility.
Investing in recharging infrastructure
There's more to electrifying a fleet than just buying electric vehicles. To maximise the economic and operational benefits, it is essential to deploy a recharging infrastructure adapted. This can be located directly on the company site(s). This solution offers a number of advantages, including optimised energy costs at negotiated business rates.
Charging points can also be installed at home. For company vehicles, the’installation of a recharging point at employees' homes is a real advantage. Under current tax arrangements, companies can pay for all or part of this installation, with electricity costs reimbursed on a flat-rate or actual basis.
Investing in recharging infrastructure will help maximise the use of electric vehicles by removing the main psychological barrier to their adoption: the fear of being used to drive a car.’autonomy and the availability of recharging.
Anticipation and budget planning
Tax optimisation also requires better anticipation. Regulatory changes are now known several years in advance. Companies can therefore plan their transition more calmly.
By drawing up a multi-year greening plan, they can set clear electrification targets over 3 to 5 years. In addition, simulating tax scenarios using simulation tools makes it possible to accurately measure the savings that can be made. These simulations should include all cost items: acquisition, taxes, energy, maintenance, insurance, residual value, etc.
Enfin, les dispositifs d’aides peuvent alléger l’investissement initial. Même si certains d’entre eux ont été réduits ces dernières années, d’autres subsistent selon les régions et les secteurs d’activité. Par exemple, le dispositif des Certificats d’économie d’énergie est un levier financier mobilisable pour accompagner les entreprises dans l’électrification de leur flotte
Good support: Beev's expertise
The transformation of a vehicle fleet is a complex project that requires a wide range of skills. These include, at the very least, analysing usage patterns, selecting vehicles, sizing charging infrastructures, negotiating with suppliers, training employees and managing the budget.
Relying on an expert partner like Beev will help you secure your energy transition and maximise your return on investment. Our approach is based on several pillars:
- A complete audit of your fleet
- Tailor-made support
- A turnkey solution for infrastructure
- Long-term monitoring
Faced with the growing complexity of vehicle taxation and the challenges of the energy transition, calling in a specialist is no longer a luxury but a necessity for companies that want to control their costs.
The Fleet Manager: manage your transition transparently
To help you manage your electrified fleet on a day-to-day basis, Beev provides you with the Fleet Manager. It's a complete digital platform that centralises all your essential fleet data.
This tool enables you to monitor the energy consumption of your vehicles and charging points in real time, and to anticipate all deadlines. It generates personalised reports to help you manage your mobility budget and measure your savings.
With it, you have total visibility over your energy transition and its financial benefits.
In short, it transforms the complexity of managing an electric fleet into simple, intuitive control. In this article, we explain in more detail how our fleet management software lets you easily manage.
Conclusion
The year 2026 marks a decisive turning point in the taxation of car fleets. Malus and taxes will now massively penalise internal combustion engines. In fact, they will make electrification not only environmentally virtuous, but also economically viable. Companies that are able to anticipate this transition and quickly equip themselves with a suitable recharging infrastructure will be one step ahead of their competitors. Request your free fleet audit now and find out how much you could save by going electric.
