CO2 and weight penalties: anti-circumvention rule postponed to 1 January 2027
The 2025 Finance Act provided that, from 1 January 2026, the CO2 and weight registration penalties would apply to a later registration of a vehicle that had not been taxed, or had been taxed at zero, when a modification makes it taxable. Article 58 (I, 2° to 4°) of the 2026 Finance Act keeps the previous rules in 2026 (tax due when a modification turns a vehicle into a passenger car or removes an exemption) and postpones the new rule to 1 January 2027, with an adjustment on 1 January 2028.
Measure originators
No official estimate found for this measure.
Measure impact
From 1 January 2027, an owner whose vehicle is technically modified so that it becomes subject to a non-zero CO2 or weight penalty will pay that penalty at the new registration. In 2026, only modifications that turn a vehicle into a passenger car or remove an exemption are taxed. The Government cited the work needed on the vehicle registration system.
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
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Debate and vote
Council of Ministers
Validation interne