Ecological bonus
The scheme is now reserved exclusively for individuals ; companies can no longer benefit from it, including for light commercial vehicles.
Ecological penalty
Since March 1, 2025, vehicles are taxed from 113 g of CO2 per km (vs. 118 g/km in 2024).
The maximum penalty is set at €70,000 for vehicles emitting more than 192 g of CO2 per km (vs. €60,000 in 2024).
Weight penalty
The weight penalty applies to vehicles whose mass in running order exceeds 1.6 tonnes .
Exemptions : hydrogen vehicles are exempt, electric vehicles are also exempt until June 30, 2026.
Plug-in hybrid vehicles are no longer exempt from the weight penalty but benefit from a reduction .
Annual tax on CO2 emissions
The rates for the annual CO2 emissions tax are increasing (WLTP scale, NEDC scale or tax horsepower). Discover the new rates here .
Since January 1, 2025, hybrid vehicles are no longer exempt from the annual tax on CO2 emissions.
New annual incentive tax related to the acquisition of FE vehicles
The 2025 Finance Act introduces a new annual tax for fleets of at least 100 vehicles . This is an annual incentive tax related to the acquisition of low-emission light vehicles (LVEs) which will apply from March 1, 2025 to companies not meeting the set targets.
Note : This tax takes into account vehicles integrated into the fleet and not orders.
Here's how to calculate the amount of this tax (simplified version):
How to avoid penalties?
It is necessary to implement the energy transition of your fleet gradually and over the long term. To this end, FATEC offers comprehensive and customized support for greening your fleet, enabling you to anticipate regulatory requirements.
benefits in kind
Vehicles put into service before January 31, 2025 are eligible for the old AEN calculation methods.
Vehicles registered after January 31, 2025 are eligible for the new AEN calculation methods:
- Leasing package : increase of 30% to 50% and, in case of reimbursement of fuel costs, of 40% to 67% .
- Purchase package : increase from 9% to 15% and, in case of reimbursement of fuel costs, from 12% to 20% (15% if the vehicle is more than 5 years old, compared to 9% previously).
The tax relief for electric company cars increases from 50% to 70% until December 31, 2027, with a ceiling raised to €4,582 per year , compared to €2,000.30 per year previously.
Since February 1, 2025, only "eco-scored" electric vehicles (i.e., those that have met the environmental score) can benefit from the tax reduction.
The exclusion of charging costs in the calculation of the benefit in kind has also been extended to 2025.
