Tax increaseIn effectVehicle taxationNational
Car environmental penalty (malus) – 2026 tightening
Lowering of the CO2 penalty threshold from 113 to 108 g/km and of the weight-based penalty threshold from 1,600 to 1,500 kg, with the cap raised to €80,000.
Measure originators
General rapporteurLIOT
Charles de Courson
Libertés, Indépendants, Outre-mer et Territoires
General rapporteurLR
Jean-François Husson
Les Républicains
InitiatorEPR
Antoine Armand
Ensemble pour la République
Impact on public finances
Brings in 215 m €/yr2026 estimate · State
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Effective date
1 January 2026
Measure impact
CO2 threshold lowered to 108 g/km (versus 113 in 2025). Weight-based penalty from 1,500 kg (versus 1,600). Combined cap at €80,000 (versus €70,000). Electric vehicles will become liable from July 2026.
Official references
Law number: Loi n° 2025-127 du 14 février 2025 (LFI 2025)
Sources
1 January 2026
1 January 2026
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
100%
2 / 2 steps
Completed
1 January 2026Administrative implementation
Application
Entrée en vigueur de la mesure et mise en œuvre par l'administration
Strengthened ecological penalty (malus écologique) for vehicles effective
Completed
14 February 2025President of the Republic signature
Promulgation
Publication au Journal officiel
Law n° 2025-127 (LFI 2025) promulgated by President