Regulatory changeProposedVehicle taxationNational

Weight-based penalty: CO2 emissions criterion (125 g/km) for the allowance on non-plug-in hybrids

To apply the exclusion of 'micro-hybrid' vehicles from the weight-based penalty ('malus masse') allowance planned for 1 January 2027, the electric power criterion (30 kW), considered unverifiable, would be replaced by an emissions criterion. Non-plug-in hybrids emitting less than 125 g CO2/km would keep the allowance; those emitting 125 g/km or more would be excluded. The article would also refocus the super-depreciation for heavy goods vehicles and light commercial vehicles on the lowest-emitting powertrains.

Measure originators

InitiatorEPR
Roland Lescure
Ensemble pour la République
InitiatorEPR
David Amiel
Ensemble pour la République
Impact on public finances
Would cost 22 m €/yr2027 estimate · State
Source of the estimate: PLF 2027 – Évaluations préalables des articles du projet de loi, p. 272 (Indirect official figure)

A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.

Effective date
1 January 2027

Measure impact

The Government estimates the weight-based penalty component at an annual cost of €22m from 2027 (compared with current law).

Official references

Law number: PLF 2027 (AN n° 3210), art. 25 (malus masse)

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

67%
2 / 3 steps
Pending
20 October 2026

Debate and vote

Parliamentary process

Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)

Vote solennel prévu à l'Assemblée nationale sur la première partie du projet de loi
Completed
7 October 2026

Committee examination

Parliamentary process

Amendements

Article adopté sans modification en commission des finances (première partie)
Completed
1 October 2026

Council of Ministers

Internal validation

Validation interne

Présentation du PLF 2027 en Conseil des ministres et dépôt à l'Assemblée nationale