CO2 and weight penalties: allowances for vehicles with at least eight seats held by legal entities
Article 58 (I, 5° and 6°) of the 2026 Finance Act sets, by year of first registration, the allowances for vehicles with at least eight seats held by a legal entity. CO2 penalty: 80 g/km and 4 hp from 2021 to February 2025, 85 g/km and 4 hp from March to December 2025, 90 g/km and 4 hp in 2026, 95 g/km and 5 hp in 2027. Weight penalty: 400 kg in 2022-2023, 500 kg in 2024-2025, 600 kg from 2026.
Measure originators
No official estimate found for this measure.
Measure impact
Companies and other legal entities registering vehicles with at least eight seats (minibuses, shuttles) deduct 90 g/km of CO2 in 2026 and 95 g/km in 2027 before the CO2 penalty scale applies, and 600 kg for the weight penalty. According to the impact assessment, these allowances follow the increase in the penalty scales.
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
National Assembly has the final say
Si échec CMP
Debate and vote
Council of Ministers
Validation interne