Ecological Malus 2028, a tax revolution announced
An unprecedented €100,000 ceiling
The government has confirmed an unprecedented fiscal path for the next three years. A few days ago, we told you about the ecological penalty in 2026. In this article, we pointed out that the maximum penalty is currently €70,000. This will rise to €80,000 in 2026, €90,000 in 2027 and €100,000 in 2028. This rise of €30,000 in just three years represents an increase of more than 40 %.
What does this mean in practical terms?
From 2028, any new vehicle emitting 188 grams of CO2 per kilometre or more will be subject to this maximum €100,000 penalty. It should be noted that many mid-range and top-of-the-range SUVs, as well as commercial vehicles used by companies, far exceed this emission threshold.
A gradual but inevitable trajectory
Changes to the ecological penalty are not limited to raising the ceiling. The trigger threshold, i.e. the level of emissions at which a vehicle is taxed, is also falling steadily. Set at 113 g/km of CO2 in 2025, it will fall to 108 g/km in 2026, then 103 g/km in 2027, to reach 98 g/km in 2028, i.e. 15 g/km over the last three years.
This gradual change means that an increasing proportion of internal combustion vehicles will be affected. Even entry-level models, reputed to be economical, will be taxed. For example, a basic Dacia Sandero, certified at 122 g/km, will have to pay a penalty of more than €1,000 from 2028. For company fleets made up of dozens or hundreds of vehicles, the budgetary impact will be considerable.
In both 2025 and 2028, the minimum penalty will remain €50. The difference lies in the trigger threshold: 98 g/km in 2028 instead of the current 113 g/km. While this amount may seem anecdotal on its own, it nevertheless reflects a clear political will: to make combustion vehicles systematically more expensive than electric alternatives.
Practical impact on company fleets: will combustion-powered vehicles cost too much?
Lower and lower trigger levels
As we have seen, the trigger thresholds will be lower and lower in the future. For fleet managers, the question is no longer whether the penalty will impact their budget, but rather by how much. With a threshold that drops by 5 grams a year, virtually no thermal vehicle by 2028.
This reality is forcing us to completely rethink our acquisition strategy. A vehicle bought today with an "acceptable" penalty will cost significantly more in 2028. Conversely, postponing an investment in electric vehicles is tantamount to accepting certain additional tax costs for internal combustion vehicles.
Removal of the cap on cumulative penalties
The 2026 Finance Bill introduces a particularly penalising measure: the abolition of the ceiling on the accumulation of malus from 2028. Until now, even if a vehicle was subject to both the CO2 penalty and the weight-based penalty (applicable to vehicles weighing more than 1,500 kg from 2026), the total amount paid could not exceed the CO2 penalty ceiling, i.e. €70,000 in 2025.
From 2028, this protection will disappear. A heavy, high-emission vehicle could therefore accumulate a CO2 penalty of €100,000 and a weight penalty of several hundred euros. For some professional vehicles, such as commercial vehicles, the tax bill could even end up exceeding the initial purchase price.
This measure explicitly targets heavy, high-emission vehicles, a category that includes many models used for professional activities.
Taxes on used vehicles: a new challenge
Although this tax mainly concerns private individuals, it is still important to bear in mind. From 2026, vehicles registered after 2015 that benefited from exemptions when they were first registered will be subject to a penalty when they are resold.
For companies that use long-term leasing with a purchase option, or that regularly sell their vehicles on the second-hand market, this development represents an additional cost when calculating their total cost of ownership.
Electric vehicles as a solution to avoid spiralling costs
Total exemption from the CO2 penalty
Faced with this tax inflation on internal combustion engines, electric vehicles appear to be the obvious solution for preserving budgets. As a reminder, 100 % electric vehicles are totally exempt from the CO2 tax. This exemption is guaranteed until at least 2028, which is a considerable advantage. For each electric vehicle in the fleet, this means a potential saving of several hundred euros on the purchase price, not to mention savings on fuel and maintenance.
With regard to the weight-based penalty, electric vehicles also benefit from an allowance of 600 kg to take account of the weight of the batteries. This allowance enables most electric models to remain below the threshold for triggering the penalty, which is set at 1,500 kg.
Optimised TCO over the long term
As well as avoiding the environmental penalty, electrifying a fleet has lasting economic benefits. Visit total cost of ownership (TCO) of an electric vehicle is systematically lower than that of an internal combustion equivalent over a period of three to five years.
The savings can be broken down into several categories:
- Energy costs are reduced by 60 to 70 % compared with fossil fuels
- Maintenance is simplified, with fewer wearing parts (no draining, no filters, etc.).
- Insurance is often more advantageous thanks to reduced fire risk
- There is an exemption from or reduction in company car tax
Good to know: For a company managing a fleet of 100 vehicles, switching to electric vehicles can represent annual savings of over €500,000.
Management of vehicle fleet and ecological malus: anticipating the end of fossil fuels now
An audit of your current fleet
The first step in preparing for 2028 is to carry out a full audit of your current fleet. This should identify :
- Vehicles due for renewal between now and 2028 and their exposure to the future penalty
- The actual use of each vehicle (daily mileage, typical journeys, fuel requirements, etc.) is taken into account. autonomy...)
- Electric vehicles compatible with every identified professional use
- The need for recharging infrastructure on-site
This analysis enables us to draw up a realistic, budgeted transition plan, prioritising the most urgent and cost-effective replacements. Certain high-emission vehicles due for replacement in 2027 or 2028 are priority candidates for an early switch to electric vehicles.
Progressive renewal strategy
The transition does not have to be abrupt. A gradual approach will help to smooth out investment and support teams through the changeover. The strategy we recommend is to set a target of at least 50% to 70% of electric vehicles to start with. Generally speaking, managers give priority to converting executive and sales vehicles, which are mainly used for urban and suburban journeys. These types of use are particularly well-suited to electric vehicles, and enable savings to be capitalised on quickly.
The medium-term target is 100 % electric for all company vehicles, with a gradual expansion of the scope up to 2028. For a fleet of 50 vehicles with an average renewal period of 4 years, delaying the transition by one year could represent an additional tax cost of between €500,000 and €1 million. The gradual approach must therefore be based on a precise action plan, with ambitious intermediate targets and clear decisions on which vehicles should be replaced first.
Charging infrastructure
The transition to electric vehicles is not limited to replacing cars. It requires the right infrastructure and effective monitoring tools.
The installation of charging stations on company sites is an essential investment. These charging points allow employees to recharge their vehicles during working hours, optimising the range available and reducing the need for public recharging, which can be more costly.
The sizing of this infrastructure must anticipate the growth of the electricity market. It is advisable to install slightly more capacity than is immediately required from the outset, to avoid costly reinforcement work in the short term.
Steering tools
Management tools are the other pillar of effective electric vehicle fleet management. These solutions enable you to :
- Track the energy consumption of each vehicle in real time
- Optimise costs by scheduling recharging during off-peak hours
- Anticipate maintenance needs using predictive diagnostics
- Analyse actual usage and identify opportunities for optimisation
This real-time visibility transforms fleet management into a lever for continuous optimisation, whereas conventional fleets require essentially administrative and accounting monitoring.
Beev: your partner for a successful electric transition
Faced with the urgency created by the evolution of the ecological penalty and the programmed end of combustion engines, Beev supports companies in their transition to electric mobility. Our expertise covers the entire value chain:
A comprehensive catalogue of electric vehicles
Suitable for all professional uses, our catalogue of electric cars offers vehicles that meet the specific needs of each function within your company. From city cars to vans and top-of-the-range vehicles, our in-depth knowledge of the market means we can guide you towards the models offering the best value for money for each identified use.
Full support for the installation of electrical charging points
We provide support from the feasibility study right through to the commissioning of the vehicles. We manage the technical, administrative and financial aspects to provide you with a turnkey recharging infrastructure tailored to your current and future needs. From the choice of equipment to dealing with energy suppliers and optimising available grants: we take charge of the entire project, so that you can concentrate on your core business.
Advanced management tools
Our fleet management solution gives you total visibility of consumption in real time. It makes it easier to manage your electric fleet on a day-to-day basis and enables you to accurately measure the savings made.
Conclusion
The 2028 environmental penalty marks a decisive turning point in the history of business mobility in France. With a new ceiling of €100,000 and trigger thresholds that now apply to virtually all internal combustion vehicles, the economic equation is tipping definitively in favour of electric vehicles.
For fleet managers, the issue is no longer whether to go electric, but how quickly to make the switch to optimise costs and maintain business continuity. Companies that make the switch now will have a clear competitive advantage, both financially and in terms of brand image and attractiveness.
By enlisting the support of electric mobility experts, you can turn this regulatory constraint into an opportunity to optimise and modernise your vehicle fleet.
You would like toto electric?
Beev offers multi-brand 100% electric vehicles at the best prices, as well as recharging solutions.
