Method and sources

The calculation, line by line

• Y1 regional tax : rate of the region of residence × administrative horsepower (box P.6), capped at €60 per CV (CIBS L421-42). Halved when the first registration is 10 years old or more (L421-45); halved for L3e and L4e motorbikes whatever their age, nil for mopeds (L421-46); halved for lorries and buses (L421-47). Due only on a change of owner or a first registration in France (L421-33, L421-34), including after an inheritance or a gift; exempt between spouses and partners (L421-52).
• IDFM surcharge : in Île-de-France, €14per CVfrom1 March 2026to31 December 2026, €12per CVfrom1 January 2027 (CIBS L421-54-1, Finance Act 2026, art. 60). Outside the cap, same reductions as the regional tax. The 2027 amount applies unless Île-de-France Mobilités decides otherwise, up to €13.
• Y2 transport vehicle tax : ≤ 3,500 kg : €34 · ≤ 6,000 kg : €127 · ≤ 11,000 kg : €189 · above : €285 by gross weight of vans and lorries (CIBS A421-26). Not due for motorhomes or classic vehicles.
• Y3 CO₂ malus and weight malus : on the first registration in France of a passenger car, new or imported. Scale of the year of first registration (L421-59). Vans exempt since 1 January 2026 (L421-30-1). Details below.
• Y4 fixed tax : €11 (L421-38), except for a change of address and a reissue after a natural disaster (L421-39, L421-40).
• Y5 delivery fee : €2.76 (page F19211). For the 1st to 3rd change of address no certificate is printed: a sticker, €0.
• Rounding : Y1 + Y2 + Y3 + Y4 rounded to the euro, then Y5 added, as the State’s simulator does.

Regional rates: what is verified

All 18 rates in force on 20 October 2026 were read from the official fiscal horsepower price simulator, a primary State source, and cross-checked with the news item of 26 February 2026. The regional document setting the rate was read for 5 regions only; for the others it was not found, and the column says so. 6 start dates are verified at a primary source; the others are shown as not verified or unknown.

Values for 2023 to 2025 that are not in this table were only seen in the press or on third-party sites: they are used in no calculation. No regional increase for 2027 was known on the day the rates were read. For Hauts-de-France, the annex to the 2025 resolution proposed ending the electric exemption on 1 March 2025, while the State’s simulator applies it at 100% until 31 March 2026: the site follows the State.

CO₂ malus

WLTP scales of article L421-62, one amount per gram, chosen by the date of first registration:

Allowances: 20 g/km per child from 3 children (L421-70, refunded afterwards); 40 % of emissions for E85 up to 250 g/km (L421-68). Exemptions: electric and hydrogen (L421-67), disability mobility card and wheelchair-accessible vehicles (L421-65, L421-69). The 167 g/km line of the 2024 column is used as Légifrance publishes it (€6,537).

Weight malus

Marginal rate per kilogram of mass in running order (box G), article L421-75:

• First registered from 1 January 2022 : from 1,800 kg€10/kg
• First registered from 1 January 2024 : 1,600-1,799 kg€10/kg · 1,800-1,899 kg€15/kg · 1,900-1,999 kg€20/kg · 2,000-2,099 kg€25/kg · from 2,100 kg€30/kg
• First registered from 1 January 2026 : 1,500-1,699 kg€10/kg · 1,700-1,799 kg€15/kg · 1,800-1,899 kg€20/kg · 1,900-1,999 kg€25/kg · from 2,000 kg€30/kg

Electric and hydrogen exempt (L421-79, rewritten by the 2026 Finance Act). Allowances (L421-79-1): self-charging hybrid 100 kg; mild hybrid 100 kg until 2026, then 0; plug-in hybrid with more than 50 km of range exempt until 2024, then 200 kg up to 15 % of the mass; 200 kg per child for a large family (L421-81). Both maluses together never exceed the cap of that year’s CO₂ scale (L421-74).

Used imported vehicle

Both maluses are reduced by a depreciation coefficient based on the age in started months (L421-7-2) : ≤ 3 months3 % · ≤ 6 months6 % · ≤ 9 months9 % · ≤ 12 months12 % · ≤ 18 months16 % · ≤ 24 months20 % · ≤ 36 months28 % · ≤ 48 months33 % · ≤ 60 months38 % · ≤ 72 months43 % · ≤ 84 months48 % · ≤ 96 months53 % · ≤ 108 months58 % · ≤ 120 months64 % · ≤ 132 months70 % · ≤ 144 months76 % · ≤ 156 months82 % · ≤ 168 months88 % · ≤ 180 months94 % · beyond100 %. No malus if first registered before 1 January 2015 (L421-60, L421-73).

Fiscal horsepower

Cars registered since 1 January 2021: PA = 1.80 × (kW/100)² + 3.87 × (kW/100) + 1.34, rounded to the unit (L421-16). Petrol two-wheelers: engine-size scale (L421-17). The value in box P.6 is what counts (L421-22).

What the calculation does not cover

• The NEDC scale (L421-63) for imported cars first registered between 2015 and 2019, and the horsepower scale (L421-64) for vehicles without EU type approval: the calculator says so instead of inventing an amount.
• The former horsepower formula for cars registered before 2021 (article A421-16, published as an image in the Official Journal): not read, so never used.
• The usage component of the depreciation due from 2027 (L421-7-3), whose text was not read; allowances for eight-seat vehicles held by a company (L421-66, L421-77).
• The 2015 order setting the €2.76 fee was not opened: the amount comes from service-public.gouv.fr and the State’s simulator.

Checks

Every build replays hand-checked cases: regional tax by region, IDFM surcharge before and after 1 March 2026, half rate at ten years, motorbike and moped, address and duplicate, malus at the edges of the 2026 and 2027 scales, the official 1,950 kg example, the shared cap, an import’s depreciation. Any gap blocks publication. Report an error: contact · editorial policy.

Updated on 20 October 2026.