Creation of the annual incentive tax on the acquisition of low-emission light vehicles
Article 28 of the 2025 Finance Act creates an annual tax payable by companies using a fleet of at least 100 light vehicles that miss an annual target share of low-emission vehicles among vehicles added to their fleet (15% in 2025, then 18%, 25%, 30%, 35% and 48% in 2030).
Measure originators
No official estimate found for this measure.
Measure impact
Amount = rate × gap to target × fleet renewal rate. Rate of €2,000 in 2025, €4,000 in 2026 and €5,000 from 2027. For 2025, the year runs from 1 March to 31 December. Exemptions: overseas territories, rental, public passenger transport, agriculture and forestry, driving schools, competition.
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
Possible referral to Constitutional Council
Décision de conformité / censure partielle
Debate and vote
National Assembly has the final say
Si échec CMP
Joint committee
Désaccord éventuel
Debate and vote
Council of Ministers
Validation interne