Administrative horsepower of electric vehicles other than passenger vehicles (véhicules de tourisme): new formula for vehicles type-approved from 1 March 2026
Article 58 (I, 1°) of the 2026 Finance Act changes how the administrative horsepower of electric vehicles other than passenger vehicles (vans, heavy goods vehicles, etc.) is calculated. For vehicles type-approved from 1 March 2026, it equals 1 + 0.067 × the maximum net engine power in kilowatts, instead of 1 + 0.136 × that power. Administrative horsepower is the base of the regional registration tax.
Measure originators
A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.
Measure impact
Buyers of electric vans and electric heavy goods vehicles type-approved from 1 March 2026 pay a regional registration tax based on roughly half as many fiscal horsepower. The Government's impact assessment cited an average heavy goods vehicle taxed about €750 in its combustion version against about €1,500 in its electric version before the reform. The original bill estimated the loss for regions at €5M per year.
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