Tighter CO2 registration penalty in 2021 (133 g/km threshold, €30,000 cap)
Article 55 of the 2021 Finance Act sets the CO2 emissions penalty scale (Article 1012 ter of the General Tax Code) for passenger cars first registered in France from 1 January 2021, measured under the WLTP standard. The penalty starts at 133 g CO2/km (instead of 138 g in 2020) at €50, then rises per gram to €29,070 at 218 g/km; above 218 g/km it is set at €30,000 (compared with €20,000 in 2020). The same article already sets the 2022 and 2023 scales and creates a tax on vehicle mass from 2022.
Measure originators
No official estimate found for this measure.
Measure impact
Buyers of new cars emitting at least 133 g CO2/km pay a higher registration penalty in 2021, up to €30,000 for the highest-emitting vehicles; reductions apply in particular to large families.
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
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