Module 18 min839 wordsFree — no account
Two taxes where there used to be one
Dated official sources, and the contents this module links to · 1 section
Official sources
- Service-public Entreprendre — Taxes on passenger vehicles (F22203, checked 21 February 2026): passenger vehicles are covered by two taxes on assigning vehicles to economic purposes, the annual tax on CO2 emissions and the annual tax on air pollutant emissions, which replaced the company vehicle tax; sole proprietorships are exempt; vehicles registered in category M1, passenger cars bearing the VP marking, carrying people and with no more than 8 seats; if the number of kilometres reimbursed for a given vehicle is below 15 000 km for a taxation period, the amount of tax is nil for that vehicle, and beyond 45 000 km the weighting coefficient has no effect; reduction of 15 000 € for businesses bearing the professional costs incurred by a natural person; reporting on form no. 3310-A-SD, a schedule to the VAT return, filed online during January following the taxation period, or on form no. 3517 under the simplified regime; air pollutant tax charges for 2026 of 130 € in category 1 and 650 € for the most polluting vehicles, and of 160 € and 800 € for 2027 — verified on September 11, 2026
- BOFiP BOI-AIS-MOB-10-30-20 (version in force since 28 May 2025) — Exempt from the annual CO2 and pollutant taxes are vehicles assigned to the economic activity of natural persons carrying on their activity in their own name, without a legal personality; the total amount of the annual taxes covering passenger vehicles not held by a business but whose professional costs it bears is subject, for each taxpayer, to a reduction of 15 000 €; worked example of the marginal CO2 scale for 2026: 4 × 0 + (45−4) × 1 + (53−45) × 2 + (85−53) × 3 + (100−85) × 4 = 213 €; air pollutant charge of 100 € for category 1 (gas, hybrid and petrol Euro 5 and 6) and 500 € for the most polluting vehicles — verified on September 11, 2026
- BOFiP BOI-AIS-MOB-10-30-10 — Provisions common to the taxes on assigning vehicles: weighting coefficient applied by annual distance travelled, nil from 0 to 15 000 km then 25 % from 15 001 to 25 000 km — verified on September 11, 2026
Contents linked from this module
- Vehicle taxes calculator
Quantify both annual taxes from the emissions and the distance reimbursed.
- Schedule 3310-A to the VAT return
The schedule carrying assimilated taxes, including the two vehicle taxes.
Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.