Ecological bonus
Device now reserved exclusively for individuals , companies can no longer benefit, including for light utility vehicles.
Ecological penalty
Since March 1, 2025, vehicles have been taxed from 113 g of CO2 per km (vs. 118 g/km in 2024).
The penalty ceiling is set at € 70,000 for vehicles issuing more than 192 g of CO2 per km (vs. € 60,000 in 2024).
Weight penalty
The weight penalty applies to vehicles whose mass in working order exceeds 1.6 tonnes .
Exemptions : hydrogen vehicles are exempt, electric vehicles also until June 30, 2026.
Rechargeable hybrid vehicles are no longer exempt from the penalty of weight but benefit from a reduction .
Annual tax on CO2 emissions
The prices relating to the annual tax on CO2 emissions increase (WLTP scale, NEDC scale or tax power). Discover the new prices here .
Since January 1, 2025, hybrid vehicles have not been exempt from the annual tax on CO2 emissions.
New incentive annual tax relating to the acquisition of VFE
The 2025 finance law introduces a new annual tax for the fleets of at least 100 vehicles . It is an annual incentive tax relating to the acquisition of low -emission light vehicles (VFE) which will apply from March 1, 2025 to companies that do not respect the objectives set.
Note : this tax takes into account the vehicles integrated into the park and not the orders.
Here's how to get the amount of this tax (simplified version):
How to avoid penalties?
It is necessary to carry out the energy transition of your fleet gradually and in the long term. For this, Fatec offers you complete and tailor-made support for the greening of your fleet in order to allow you to anticipate regulatory obligations.
Benefits in kind
The vehicles put on the road before January 31, 2025 are eligible for the old methods of calculating Aen.
Vehicles put on the road after January 31, 2025 are eligible for new methods of calculating Aen:
- Leasing package : increase from 30 % to 50 % and, in the event of reimbursement of fuel costs, from 40 % to 67 % .
- Purchase package : increase from 9 % to 15 % and, in the event of reimbursement of fuel costs, from 12 % to 20 % (15 % if the vehicle is over 5 years old, against 9 % previously).
The reduction of electric function vehicles goes from 50 % to 70 % until December 31, 2027, with a ceiling brought to € 4,582 per year , against € 2,000.30 per year previously.
Since February 1, 2025, only “eco-scoring” electric vehicles (that is to say that have satisfied the environmental score) can benefit from the reduction.
Exclusion of charging costs in calculating the advantage in kind was also extended in 2025.
