Creation of the kerb-weight tax on passenger cars ("weight penalty")

Article 171 of the 2021 Finance Act creates a tax on the kerb weight of passenger vehicles (Article 1012 ter A of the General Tax Code), due on first registration in France from 1 January 2022. The amount is €10 per kilogram above 1,800 kg. Exemptions include vehicles exempt from the CO2 penalty (including electric vehicles) and plug-in hybrids with an urban electric range above 50 km. Reductions apply to families with at least three children and to eight-seat vehicles held by legal entities; the combined amount with the CO2 penalty is capped.