The legislative framework and greening ambitions
Presented on 14 October 2025, the finance bill (PLF) for 2026 is part of a clear commitment to environmental transformation. After several years of measures targeting households, the executive is now placing corporate fleets and car taxation at the heart of its decarbonisation strategy. The text is based on one guiding principle: accelerate greening while maintaining a balanced budget.
Greening as a guiding principle for car taxation
The 2026 tax package confirms the green shift initiated by previous budgets. The government is pursuing the logic of a stronger price signal: encouraging electric vehicles and penalising combustion vehicles.
The new malus CO₂ will now run until 2028, with a ceiling raised to 100 000 €This symbolic amount reflects the desire to gradually exclude the highest-emitting vehicles.
At the same time, continued support for the electrification of business fleets, in the form of accelerated depreciation or targeted bonuses, is designed to help companies make the right choices. energy transition. Greening is therefore becoming a central fiscal lever, providing both an incentive and a disincentive.
Ecological taxation under budgetary constraints
While this green direction is an ecological imperative, it is also part of a context of strained public finances. The 2026 Budget seeks to strike a balance between climate ambitions and the need for new revenue to finance the State's priorities (in particular defence, energy transition and support for competitiveness).
Car taxation, which has historically been contributory, therefore remains a double-edged sword: a tool for ecological transformation on the one hand, and an essential source of funding on the other.
This is the tension that underlies the 2026 project: making environmental taxation a driver of transition, without compromising fiscal sustainability.
Higher taxes on internal combustion vehicles
The Finance Bill for 2026 (PLF 2026) marks a new stage in the environmental taxation of cars. In keeping with the greening strategy it has been pursuing since 2020, the government is stepping up the pressure on internal combustion vehicles, by tightening both the malus CO₂ and the weight penalty.
These measures, some of which will apply until 2028, are designed to give the industry greater visibility while speeding up the transition to low-carbon technologies. low-emission engines carbon footprint.
Malus CO₂: new thresholds and ceilings
The PLF 2026 supplements the CO₂ malus scheme already set for 2026 and 2027, by introducing the scale 2028. This scale is now enshrined in law (Article 13) and is based on the WLTP method, providing a clear three-year trajectory for market players.
- 2026: entry threshold of 108 g/km, €80,000 ceiling.
- 2027: threshold set at 103 g/km, ceiling raised to €90,000.
- 2028: threshold lowered to 98 g/km, record €100,000 ceiling from 187 g/km.
This trajectory reflects a desire to make the purchase of high-emission vehicles an economic disincentive, and to steer the market towards low-emission models.
CO₂ scale - WLTP method
Source : article 13 of the Finance Bill 2026 / government website
Malus CO₂: new thresholds and ceilings
| CO2 (g/km) | Amounts until 31 December 2025 (€) | Amounts at 1 January 2026 (€) | Amounts at 1 January 2027 (€) | Amounts at 1 January 2028 (€) |
|---|---|---|---|---|
| > 98 | - | - | - | 0 |
| 98 | - | - | - | 50 |
| 99 | - | - | - | 75 |
| 100 | - | - | - | 100 |
| 101 | - | - | - | 125 |
| 102 | - | - | - | 150 |
| 103 | - | - | 50 | 170 |
| 104 | - | - | 75 | 190 |
| 105 | - | - | 100 | 210 |
| 106 | - | - | 125 | 230 |
| 107 | - | - | 150 | 240 |
| 108 | - | 50 | 170 | 260 |
| 109 | - | 75 | 190 | 280 |
| 110 | - | 100 | 210 | 310 |
| 111 | - | 125 | 230 | 330 |
| 112 | - | 150 | 240 | 360 |
| 113 | 50 | 170 | 260 | 400 |
| 114 | 75 | 190 | 280 | 450 |
| 115 | 100 | 210 | 310 | 540 |
| 116 | 125 | 230 | 330 | 650 |
| 117 | 150 | 240 | 360 | 740 |
| 118 | 170 | 260 | 400 | 818 |
| 119 | 190 | 280 | 450 | 898 |
| 120 | 210 | 310 | 540 | 983 |
| 121 | 230 | 330 | 650 | 1 074 |
| 122 | 240 | 360 | 740 | 1 172 |
| 123 | 260 | 400 | 818 | 1 276 |
| 124 | 280 | 450 | 898 | 1 386 |
| 125 | 310 | 540 | 983 | 1 504 |
| 126 | 330 | 650 | 1 074 | 1 629 |
| 127 | 360 | 740 | 1 172 | 1 761 |
| 128 | 400 | 818 | 1 276 | 1 901 |
| 129 | 450 | 898 | 1 386 | 2 049 |
| 130 | 540 | 983 | 1 504 | 2 205 |
| 131 | 650 | 1 074 | 1 629 | 2 370 |
| 132 | 740 | 1 172 | 1 761 | 2 544 |
| 133 | 818 | 1 276 | 1 901 | 2 726 |
| 134 | 898 | 1 386 | 2 049 | 2 918 |
| 135 | 983 | 1 504 | 2 205 | 3 119 |
| 136 | 1 074 | 1 629 | 2 370 | 3 331 |
| 137 | 1 172 | 1 761 | 2 544 | 3 552 |
| 138 | 1 276 | 1 901 | 2 726 | 3 784 |
| 139 | 1 386 | 2 049 | 2 918 | 4 026 |
| 140 | 1 504 | 2 205 | 3 119 | 4 279 |
| 141 | 1 629 | 2 370 | 3 331 | 4 543 |
| 142 | 1 761 | 2 544 | 3 552 | 4 818 |
| 143 | 1 901 | 2 726 | 3 784 | 5 105 |
| 144 | 2 049 | 2 918 | 4 026 | 5 404 |
| 146 | 2 370 | 3 331 | 4 543 | 6 126 |
| 147 | 2 544 | 3 552 | 4 818 | 6 637 |
| 148 | 2 726 | 3 784 | 5 105 | 7 248 |
| 149 | 2 918 | 4 026 | 5 404 | 7 959 |
| 150 | 3 119 | 4 279 | 5 715 | 8 770 |
| 151 | 3 331 | 4 543 | 6 126 | 9 681 |
| 152 | 3 552 | 4 818 | 6 637 | 10 692 |
| 153 | 3 784 | 5 105 | 7 248 | 11 803 |
| 154 | 4 026 | 5 404 | 7 959 | 13 014 |
| 155 | 4 279 | 5 715 | 8 770 | 14 325 |
| 156 | 4 543 | 6 126 | 9 681 | 15 736 |
| 157 | 4 818 | 6 637 | 10 692 | 17 247 |
| 158 | 5 105 | 7 248 | 11 803 | 18 858 |
| 159 | 5 404 | 7 959 | 13 014 | 20 569 |
| 160 | 5 715 | 8 770 | 14 325 | 22 380 |
| 161 | 6 126 | 9 681 | 15 736 | 24 291 |
| 162 | 6 637 | 10 692 | 17 247 | 26 302 |
| 163 | 7 248 | 11 803 | 18 858 | 28 413 |
| 164 | 7 959 | 13 014 | 20 569 | 30 624 |
| 165 | 8 770 | 14 325 | 22 380 | 32 935 |
| 166 | 9 681 | 15 736 | 24 291 | 35 346 |
| 167 | 10 692 | 17 247 | 26 302 | 37 857 |
| 168 | 11 803 | 18 858 | 28 413 | 40 468 |
| 169 | 13 014 | 20 569 | 30 624 | 43 179 |
| 170 | 14 325 | 22 380 | 32 935 | 45 990 |
| 171 | 15 736 | 24 291 | 35 346 | 48 901 |
| 172 | 17 247 | 26 302 | 37 857 | 51 912 |
| 173 | 18 858 | 28 413 | 40 468 | 55 023 |
| 174 | 20 569 | 30 624 | 43 179 | 58 134 |
| 175 | 22 380 | 32 935 | 45 990 | 61 245 |
| 176 | 24 291 | 35 346 | 48 901 | 64 356 |
| 177 | 26 302 | 37 857 | 51 912 | 67 467 |
| 178 | 28 413 | 40 468 | 55 023 | 70 578 |
| 179 | 30 624 | 43 179 | 58 134 | 73 689 |
| 180 | 32 935 | 45 990 | 61 245 | 76 800 |
| 181 | 35 346 | 48 901 | 64 356 | 79 911 |
| 182 | 37 857 | 51 912 | 67 467 | 83 022 |
| 183 | 40 468 | 55 023 | 70 578 | 86 133 |
| 184 | 43 179 | 58 134 | 73 689 | 89 244 |
| 185 | 45 990 | 61 245 | 76 800 | 92 355 |
| 186 | 48 901 | 64 356 | 79 911 | 95 466 |
| 187 | 51 912 | 67 467 | 83 022 | 98 577 |
| 188 | 55 023 | 70 578 | 86 133 | 100 000 |
| 189 | 58 134 | 73 689 | 89 244 | 100 000 |
| 190 | 61 245 | 76 800 | 90 000 | 100 000 |
| 191 | 64 356 | 79 911 | 90 000 | 100 000 |
| 192 | 67 467 | 80 000 | 90 000 | 100 000 |
| 193 and over | 70 000 | 80 000 | 90 000 | 100 000 |
Key points to remember: the entry threshold for the penalty will fall from 113g/km (in 2025) to 98g/km in 2028, a reduction of 15g in three years.
At this rate, a large proportion of compact combustion models could become fiscally disadvantageous by the end of the decade!
Weight penalty
Another key measure: the weight-based penalty will be lowered to 1,500 kg from 1 January 2026 (compared with 1,600 kg today). This measure, already adopted as part of the PLF 2025, has been renewed in the PLF 2026. The bill also provides for the continuation of the rebates applicable to different engines.
Source: Article 13 of the 2026 Finance Bill / Government website
| Date of 1ʳᵉ registration | Micro-hybrid | Non-rechargeable hybrid | Plug-in hybrid | Electric | Hydrogen |
|---|---|---|---|---|---|
| 2022 or 2023 | No | No | Exemption | Exemption | Exemption |
| 2024 | 100 kg | 100 kg | Exemption | Exemption | Exemption |
| 01/01/2025 - 30/06/2026 | 100 kg | 100 kg | 200 kg | Exemption | Exemption |
| 01/07/2026 - 31/12/2026 | 100 kg | 100 kg | 200 kg | 600 kg | Exemption |
| 2027 | No | 100 kg | 200 kg | 600 kg | Exemption |
| From 01/01/2028 | No | 100 kg | 200 kg | 600 kg | 600 kg |
Removal of ceiling on CO₂ + weight accumulation
The PLF 2026 also notes the disappearance of the capping between CO₂ malus and weight malus from 2028.
This change will allow these two taxes to be added together without limit, reinforcing the price signal for heavy and powerful internal combustion vehicles.
For example, a 2-tonne petrol SUV emitting 190g/km could be taxed to the tune of more than €120,000!
Want to go electric?
Incentives and protection for electric vehicles
As part of the 2026 Finance Plan, the greening of vehicle fleets is being stepped up through measures directly targeting electric and hydrogen vehicles. As Article 13 of the bill points out, the aim is to "continue the greening of land transport by mobilising the various incentive levers and setting them within a multi-year trajectory capable of supporting changes in behaviour and offering visibility to all players".
Improving tax consistency for electric vehicles
Two technical adjustments are planned to ensure that electric vehicles are not penalised by the current rules:
- Administrative power of electric vans and HGVs: the article specifies that the aim is to "adapt the methods for calculating the administrative power of electric vans and HGVs to ensure that they do not place these vehicles at a disadvantage compared with their equivalents with internal combustion engines".
- Annual incentive tax ("greening tax" or "LOM tax"): the inclusion of electric light commercial vehicles, which, simply because of the weight of their fuel, are not included in the tax. batteryThe move from the N1 to the N2 category will "enable professional fleet managers to achieve their greening objectives".
These changes are designed to ensure that clean vehicles remain competitive and to encourage their adoption in business fleets.
Exceptional deduction for clean heavy goods vehicles and light commercial vehicles
The exceptional deduction is refocused on zero-emission vehicles that run exclusively on electricity or hydrogen. According to Article 13, this measure "strengthens the consistency of the system of incentives for the acquisition of the least polluting heavy goods vehicles and clean vehicles with the trajectory for reducing emissions from road transport, by concentrating incentives on the most virtuous engines in terms of greenhouse gas (GHG) emissions".
This measure :
- Concentrate tax benefits on the least polluting engines.
- Prevents any destabilisation of companies already involved in acquisition projects, with a deferred entry into force date of 1 January 2027, thus ensuring "sufficient legal certainty and allowing the companies concerned to adapt".
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What impact will the PLF 2026 have on professional fleets?
The Finance Plan 2026 has a number of direct consequences for companies managing vehicle fleets, particularly in terms of taxation, costs and strategic planning.
Increased taxation for polluting fleets
Companies that do not comply with the greening quotas will see their taxation increased. Existing schemes, such as the CO₂ malus, the weight-based malus and the annual pollutant tax, are part of a multi-year trajectory up to 2028. This approach aims to:
- Clear incentives to speed up the transition to lower-emission vehicles.
- Penalise heavy or high-emission fleets financially.
Increased ownership costs for polluting vehicles
Le total tax cost for internal combustion or heavy-duty vehicles will increase, as a result of accumulated malus and annual taxes. This has a direct impact on the total cost of ownership (TCO) of vehicles, making it all the more attractive to switch to electric or plug-in hybrid vehicles.
Need to anticipate the switch to electric vehicles
Fleet managers need to plan the renewal of their vehicles in line with greening criteria. The gradual adoption of electric or hydrogen-powered vehicles makes it possible to :
- Reduce the overall tax cost of the fleet.
- Benefit from the tax allowances and exemptions available until 2028.
- Align the fleet with the objectives of energy transition and sustainability.
The importance of steering by key indicators
To optimise decisions, companies need to manage their fleets using precise indicators:
- Total cost of ownership (TCO) Includes tax, fuel, maintenance and depreciation.
- Vehicle weight impact on the weight penalty and energy consumption.
- Emissions of CO₂ and pollutants These determine eligibility for tax relief and tax incentives.
Rigorous monitoring of these indicators helps to minimise costs, maximise incentives and secure regulatory compliance over the long term.
Anticipation strategies and recommendations
To secure your transition to a greener fleet and optimise your costs, it's essential to put in place a proactive strategy. Here are the main actions to consider:
1. Perform tax simulations
Assess the combined impact of the CO₂ penalty and the weight penalty on the models under consideration. Use simulation tools such as Beev, to compare different vehicles and configurations before any purchase. This will enable you to anticipate the total tax cost and prioritise the most advantageous choices.
2. Prioritise the acquisition of light, "eco-efficient" electric vehicles
Choose models that benefit from maximum exemptions or allowances, in particular :
- Electric vehicles certified to benefit from total exemption until 2028.
- Lightweight models to limit weight-related penalties.
This approach will help you minimise the tax burden and reduce the carbon footprint of your fleet.
3. Pay close attention to options and equipment
Some options can make the vehicle heavier and increase the weight penalty. Take a close look at your equipment choices and identify those that offer a real functional benefit, while remaining compatible with your greening objectives.
4. Study fleet reconfiguration
Rebalance your fleet according to your needs:
- A mix of small EVs, electric vans and shared vehicles.
- Adjusting volumes to limit the average weight of vehicles and optimise overall tax costs.
This approach enables you to reconcile operational performance with regulatory constraints.
5. Use reliable indicators
Regularly monitor your vehicles using key indicators:
- Fiscal cost (CO₂ malus, weight malus, annual taxes)
- Recharging and energy costs
- Depreciation and total cost of ownership
This data will help you measure the financial impact and adjust your acquisition decisions accordingly.
6. Communicate internally
Inform your teams about the fiscal and environmental impact of vehicles:
- Anticipate end-user choices.
- Encourage responsible behaviour in line with your greening objectives.
Clear communication will maximise support for the plan and secure your fleet's transition to clean vehicles.
Between tougher penalties for internal combustion vehicles and targeted incentives for electric vehicles, the PLF 2026 confirms that vehicle taxation is a key lever in the energy transition. It's high time to get ahead of the electrification of your fleet, to optimise your costs and your regulatory compliance!
