Is French ‘malus’ tax being applied to second-hand cars?
Change was included in 2025 budget law
Confusion surrounding the measure stems from consecutive failed budgets
Dmitry Kalinovsky/Shutterstock
Reader Question: I remember reading that the malus tax for high-CO² vehicles was being made tougher in 2026, and would also apply to used cars. I can’t find any updates about it though, is it being done?
You are correct that The Connexion and other French media previously mentioned planned changes to the ‘malus’ system for vehicles for 2026.
Two main changes are now in place, with the malus taxes now starting for vehicles emitting 108g of C0² per km (previously 113g), and the maximum penalties being increased by €10,000 to reach an €80,000 total.
Another change that was spoken of as starting in 2026 was the application of the malus to some second-hand vehicles.
Is this still expected?
During debates on the 2026 finance law (budget), the MPs voted to put off the application of the malus to some second-hand vehicles to 2027.
This was welcomed by motorists’ organisations such as 40 millions d’automobilistes, which said the measure would be “confusing, impossible to anticipate and dangerous for the market”.
However, the initial text of the 2026 finance law failed before Christmas, meaning that for now only an emergency finance law, carrying over 2025’s law, is in place, pending attempts to finalise a new text.
At present, then, the measure should be in place as of January 1, unless it is cancelled again. But, in practice it only applies to limited situations.
These are cases of cars put on the road since 2015 and which were exempted from a malus for specific reasons such as the fact the car was purchased by a family with numerous children, a person with a disabled person’s card, or by a diplomat.
It will not apply at all to cars first put on the road before 2015.
The tax will be payable when the new owner is registering the vehicle, and it is only in cases where no malus tax has been paid on the vehicle that it should be applied (it cannot be applied twice).
When purchasing a second-hand car which may fall into the relevant category, it is therefore advisable to ask the seller about its history.
You can also check its old carte grise: if it has nothing in field Y3 or it shows a 0, then no malus was paid on it.
