2018 car malus: threshold lowered to 120 g CO2/km and cap raised to €10,500
Article 51 of the 2018 Finance Act rewrites the malus scale applied on the registration of new passenger cars (article 1011 bis of the General Tax Code). The threshold falls from 127 to 120 grams of CO2 per kilometre and rates rise at every emission level, from €50 at 120 g/km up to €10,500 from 185 g/km. The fiscal horsepower scale for vehicles without EU type-approval is also raised.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
For new cars registered in 2018, the malus applies from 120 g CO2/km (€50) and reaches €10,500 from 185 g/km. According to the Senate, the malus was expected to apply to 21% of new car sales in 2018, against 15% in 2017.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
Possible referral to Constitutional Council
Décision de conformité / censure partielle
National Assembly has the final say
Si échec CMP
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)
Council of Ministers
Validation interne