French CO₂ Tax 2026: Rates & Calculation

French CO₂ tax 2026: how the malus CO₂ is calculated

The malus CO₂ (France's CO₂ emissions tax) is one of the line items that can turn a good deal into a bad one. On an imported used car, an age related allowance brings the amount down. Here is how it works.

What the CO₂ tax is based on

The tax depends on the vehicle's homologated CO₂ emissions (WLTP standard). The higher they are, the steeper the tax, and it rises in a non linear way up to a cap.

The allowance for used vehicles

For a vehicle already registered abroad, an allowance reduces the tax according to its age (date of first registration). The older the vehicle, the larger the allowance.

That is what often makes importing a used car more attractive than importing a recent, high emitting one.

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CO₂ tax plus weight tax: a shared cap

The malus CO₂ and the malus au poids (France's vehicle weight tax) add together, but only up to a shared cap. The calculator automatically applies the governing scale for the year along with the age allowance.

Frequently asked questions

Does the CO₂ tax apply to imported used cars?

Which CO₂ figure is used for the tax?

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Last updated: 3 June 2026. Informational content, not tax advice.