In 2023, whether you buy your new or used vehicle in France or elsewhere, it will necessarily be subject to the ecological penalty. In reality, this practice of taxing vehicles that emit the most CO2 aims to push the population to turn to purchasing so-called “cleaner” vehicles. In fact, which vehicles are affected? How much is it? Focus on the 2023 ecological penalty.
What is the ecological penalty?
The ecological penalty, also known as the car penalty, CO2 penalty or ecotax, essentially aims to encourage buyers of new cars to opt for environmentally friendly models. This tax was introduced in 2008 and is collected when registering the vehicle. Its amount is calculated based on the vehicle’s CO2 emission rate, the main cause of global warming.
Previously, until February 28, 2020, CO2 emissions from cars were measured according to the NDEC (New European Driving Cycle) standard. However, this approval cycle, implemented in the 1970s, had become obsolete and poorly adapted to the characteristics of contemporary vehicles.
Since March 1, 2020, the ecological penalty takes into account CO2 emissions according to the new WLTP protocol (Worldwide Harmonized Light-Duty Vehicles Test Procedure). This new cycle integrates factors such as outside temperature, terrain and carries out several simulations at different speeds, which makes it more faithful to the real consumption of vehicles. In short, the ecological penalty constitutes a financial lever aimed at promoting the adoption of less polluting vehicles and encouraging the transition towards more environmentally friendly mobility.
Which vehicles are affected by the ecological penalty?
The CO2 penalty mainly concerns passenger vehicles. The categories of vehicles affected by this tax are as follows:
- M1 category cars: these are vehicles specifically designed for the transport of people, with a maximum of 8 seats in addition to the driver’s seat. On the registration certificate, these vehicles are indicated as “VP”.
- Category N1 vehicles: these are light utility vehicles weighing less than 3.5 tonnes, intended for the transport of goods. However, certain vehicles in this category, such as pick-up vans with at least 5 seats, may also be affected. On the registration certificate, these vehicles are indicated as “CTTE”.
- Category N1 multi-purpose vehicles: these are light utility vehicles weighing less than 3.5 tonnes designed for the transport of goods, but also suitable for the transport of passengers, luggage or goods. These vehicles must have at least 2 rows of seats or be able to easily accommodate them after handling. On the registration certificate, these vehicles are also indicated as “CTTE”.
Please note that the ecological penalty does not apply to light utility vehicles designed exclusively for the transport of goods, indicated as “CTTE” on the registration certificate. Thus, only passenger vehicles and multi-use light utility vehicles are subject to this tax aimed at reducing CO2 emissions and promoting more environmentally friendly vehicle choices.
Which vehicles are exempt from the ecological penalty?
The ecological penalty applies to most passenger vehicles. However, there are certain exceptions which allow some vehicles to be exempt from this tax. Here they are:
- Wheelchair accessible vehicle: Vehicles specially designed to be accessible to people in wheelchairs are exempt from the CO2 penalty. This exemption aims to facilitate the mobility of disabled people.
- Vehicle acquired by a person with a disability: People with an inclusion mobility card or a military disability card benefit from an exemption from the CO2 penalty for the acquisition of a vehicle. This exemption is limited to a single vehicle per beneficiary and also applies to long-term rental packages.
- Vehicle acquired by a person with a minor or dependent child with a disability: People with a minor or dependent child with a mobility inclusion card (CMI) or a military disability card can also benefit from an exemption from the penalty CO2 for the acquisition of a vehicle. This exemption is also limited to a single vehicle per beneficiary and applies to long-term rental packages.
It is important to provide a copy of the disability card with the vehicle registration application to benefit from the exemption. In addition, low-emission vehicles, such as electric vehicles and hydrogen vehicles, are also exempt from the CO2 penalty. For example, plug-in hybrid electric vehicles with an all-electric range of more than 50 kilometers are not subject to the CO2 penalty. These exemptions aim to promote accessibility and the use of environmentally friendly vehicles for people with disabilities, as well as low-emission vehicles.
Don’t forget the weight penalty…
In France, the acquisition of a new car weighing more than 1,800 kg entails the payment of a weight penalty in addition to the ecological penalty. This tax amounts to 10 euros per additional kilo. For example, if you buy a model weighing 1,900 kg, you will have to pay 1,000 euros for the weight penalty. It is important to note that the sum of the two taxes, namely the ecological penalty and the weight penalty, cannot exceed the ceiling of the ecological penalty set at 50,000 euros in 2023. Thus, it is crucial to take this into account. additional tax when calculating the total cost of purchasing a new vehicle. The weight penalty aims to discourage the purchase of heavier cars and to encourage choices of lighter, environmentally friendly vehicles.
What penalty for what type of vehicle?
New vehicle in France
When purchasing a new vehicle in France, the ecological penalty necessarily applies. It concerns category M1 (VP) and N1 (CTTE) cars, and is collected upon first registration. From 2022, the penalty cannot exceed 50% of the purchase price. Since July 2020, light utility vehicles transformed into private vehicles have been subject to the ecological penalty if they require a modification of the registration certificate. Only vehicles not taxed upon first registration are concerned. It is important to take this tax into account when purchasing a new vehicle in France to anticipate the associated costs.
New vehicle abroad
For the purchase of a new vehicle abroad, the ecological penalty also applies. Indeed, if the vehicle was purchased new in a European Union country, the amount of the penalty is calculated based on CO2 emissions, as in France. However, if the vehicle does not meet community approval standards, the tax is based on its fiscal power. The amounts vary depending on the number of tax horses, ranging from free for less than 5 CV up to 40,000 euros for more than 25 CV.
Used vehicle in France
Good news for those planning to buy a used vehicle in France: the taxes that penalized this purchase have been eliminated since January 1, 2021. The government considered these taxes unprofitable and decided to abolish them. Previously, there were two types of taxes: the penalty applied to used vehicles of more than 10 HP, varying from 100 to 1,000 euros, as well as the penalty on powerful cars of more than 36 HP, reaching up to 8 000 euros. This measure aims to encourage the purchase of used vehicles in France without the tax constraints previously imposed.
Used vehicle abroad
If you are considering buying a used vehicle abroad, it is important to take into account the ecological penalty which also applies. The rules are similar to those for the purchase of a new vehicle (see above), with the only difference that the amount of the penalty is calculated based on the date of first registration of the vehicle abroad. Therefore, even when importing a used vehicle, it is essential to check the tax implications linked to the ecological penalty in order to avoid surprises and make an informed decision.
Ecological penalties: reductions granted
For certain specific situations, it is possible to benefit from reductions in the amount of the ecological penalty. Large families with three or more children, as well as host families, who often need to purchase larger and potentially more polluting vehicles, can benefit from this measure. A reduction of 20 g/km of CO2 per additional child is granted, with a maximum of a single vehicle with at least 5 seats concerned. Since January 1, 2021, this reduction also applies to vehicles rented under long-term rental (LLD), in addition to those purchased with cash or LOA (rental with option to purchase). This initiative aims to support families while encouraging a transition to more environmentally friendly vehicles.
Scale of ecological penalty 2023
In 2023, the ecological penalty scale was tightened. From January 1, vehicles emitting more than 122 grams of CO2 per kilometer will be penalized, compared to the limit of 127 grams in 2022. The penalty starts at 50 euros, but the amounts increase quickly: 1,504 euros at 150 g /km, 3,119 euros at 160 g/km and almost 22,000 euros from 200 g/km. The amount of the “super-malus” has also been increased, from 40,000 to 50,000 euros, and applies to models emitting more than 226 g/km of CO2. Furthermore, the weight penalty imposes an expense of 10 euros per additional kilo for vehicles weighing more than 1,800kg. These measures aim to encourage the adoption of less polluting and more environmentally friendly vehicles.
| CO2 emissions (in g/km) | Amount of the 2023 penalty in euros |
| 123 | 50 |
| 124 | 75 |
| 125 | 100 |
| 126 | 125 |
| 127 | 150 |
| 128 | 170 |
| 129 | 190 |
| 130 | 210 |
| 131 | 230 |
| 132 | 240 |
| 133 | 260 |
| 134 | 280 |
| 135 | 310 |
| 136 | 330 |
| 137 | 360 |
| 138 | 400 |
| 139 | 450 |
| 140 | 540 |
| 141 | 650 |
| 142 | 740 |
| 143 | 818 |
| 144 | 890 |
| 145 | 983 |
| 146 | 1074 |
| 147 | 1172 |
| 148 | 1276 |
| 149 | 1386 |
| 150 | 1504 |
| 151 | 1629 |
| 152 | 1761 |
| 153 | 1901 |
| 154 | 2049 |
| 155 | 2049 |
| 156 | 2370 |
| 157 | 2544 |
| 158 | 2726 |
| 159 | 2918 |
| 160 | 3119 |
| 161 | 3331 |
| 162 | 3352 |
| 163 | 3784 |
| 164 | 4026 |
| 165 | 4279 |
| 166 | 4543 |
| 167 | 4818 |
| 168 | 5105 |
| 169 | 5404 |
| 170 | 5715 |
| 171 | 6039 |
| 172 | 6375 |
| 173 | 6724 |
| 174 | 7086 |
| 175 | 7462 |
| 176 | 7851 |
| 177 | 8254 |
| 178 | 8671 |
| 179 | 9103 |
| 180 | 9550 |
| 181 | 10011 |
| 182 | 10448 |
| 183 | 10980 |
| 184 | 11488 |
| 185 | 12012 |
| 186 | 12552 |
| 187 | 13109 |
| 188 | 13682 |
| 189 | 14273 |
| 190 | 14881 |
| 191 | 15506 |
| 192 | 16149 |
| 193 | 16810 |
| 194 | 17490 |
| 195 | 18188 |
| 196 | 18905 |
| 197 | 19641 |
| 198 | 20396 |
| 199 | 21171 |
| 200 | 21966 |
| 201 | 22781 |
| 202 | 23616 |
| 203 | 24472 |
| 204 | 25349 |
| 205 | 26247 |
| 206 | 27166 |
| 207 | 28107 |
| 208 | 29070 |
| 209 | 30056 |
| 210 | 31063 |
| 211 | 32094 |
| 212 | 33147 |
| 213 | 34224 |
| 214 | 35324 |
| 215 | 36447 |
| 216 | 37595 |
| 217 | 38767 |
| 218 | 39964 |
| 219 | 41185 |
| 220 | 42431 |
| 221 | 43703 |
| 222 | 45000 |
| 223 | 46323 |
| 224 | 47672 |
| 225 | 49047 |
| > 226 | 50000 |
