CO2 malus and weight malus: imported used car in France
By Rédaction Quelle Occasion · updated on 28 October 2026
A used car imported into France can be subject to the CO2 malus and to the tax on kerb weight ("weight malus"), because these taxes apply to the first registration in France, whether the car is new or used (Ministry of Ecological Transition). The scale applied is the one for the year of the vehicle's first registration, in France or abroad, and an age-based reduction then lowers the tax (BOFiP).
The amounts change every year: this guide gives the rules and the scales in force in 2026 (official pages consulted on 28 October 2026), and points to the official simulator for your own case. For the rest of the procedure, see our guide to the registration certificate of an imported car.
Which vehicles are concerned
The malus applies to passenger vehicles: passenger cars (category M1, national type VP) and, under conditions, some N1 pick-ups with at least 5 seats. The category and type appear in boxes J and J1 of the foreign or French registration certificate (Service-Public.fr, weight malus).
The tax is due on the day of registration in France, and that date is what counts for the reduction, not the purchase date. It is paid with the other taxes when you apply for the registration certificate on the ANTS website (Service-Public.fr).
Which scale applies: the year of first registration
For an imported used car, the CO2 malus rate is the one from the scale of the year of its first registration, whether that took place in France or abroad. The same principle applies to the weight malus. A car first registered abroad in the current year therefore falls under the most recent scale, an older car under a historical scale (BOFiP).
The exemptions and allowances that apply are also those of the date of first registration. By contrast, the age-based reduction and the cap are those in force on the date of registration in France (same source).
The CO2 malus then depends on the method used to measure emissions, shown in box V9 of the registration certificate (same source):
- WLTP: scale in grams of CO2 per km (box V7);
- NEDC: a specific scale, for older vehicles;
- no European type-approval: scale based on administrative horsepower (see below).
Each year and each method has its own table on the Service-Public.fr CO2 malus page, under "À l'étranger" (abroad).
The 2026 thresholds and the cap
CO2 malus (2026 WLTP scale)
- no malus below 108 g/km;
- 50 € at 108 g/km;
- the maximum amount of 80,000 € is reached above 191 g/km (79,911 € at 191 g/km).
The exact rate for each gram is in the table on the Service-Public.fr page. The ministry states that the trigger threshold is due to fall again to 103 g/km on 1 January 2027, with a maximum of 90,000 € (ecologie.gouv.fr).
Weight malus (2026 scale)
The rate is marginal: each band of kerb weight (box G of the registration certificate) is taxed at its own rate, then the results are added up (Service-Public.fr).
| Kerb weight | Marginal rate |
|---|---|
| Up to 1,499 kg | 0 € |
| 1,500 to 1,699 kg | 10 € |
| 1,700 to 1,799 kg | 15 € |
| 1,800 to 1,899 kg | 20 € |
| 1,900 to 1,999 kg | 25 € |
| 2,000 kg and above | 30 € |
For a vehicle first registered in another year, the scale is different: the page gives one for each year (2022 to 2026).
Cap
The combined CO2 malus and weight malus is capped at the maximum amount of the CO2 malus, i.e. 80,000 € in 2026. If the CO2 malus reaches that maximum, the weight malus does not apply (Service-Public.fr). For an older vehicle, the cap is the one from the scale of its year of first registration, also reduced by the age-based reduction (BOFiP).
The age-based reduction
For an imported used car, both the CO2 malus and the weight malus are reduced by a percentage that depends on the vehicle's age, counted from its first registration abroad. Since 1 March 2025 this reduction has replaced the former reduction of 10% per year. Age is counted in months, and any month started counts as a full month (BOFiP).
| Age (months) | Reduction |
|---|---|
| 1 to 3 | 3% |
| 4 to 6 | 6% |
| 7 to 9 | 9% |
| 10 to 12 | 12% |
| 13 to 18 | 16% |
| 19 to 24 | 20% |
| 25 to 36 | 28% |
| 37 to 48 | 33% |
| 49 to 60 | 38% |
| 61 to 72 | 43% |
| 73 to 84 | 48% |
| 85 to 96 | 53% |
| 97 to 108 | 58% |
| 109 to 120 | 64% |
| 121 to 132 | 70% |
| 133 to 144 | 76% |
| 145 to 156 | 82% |
| 157 to 168 | 88% |
| 169 to 180 | 94% |
| 181 and above | 100% |
Source: Service-Public.fr, CO2 malus. The malus is zero for a vehicle first registered abroad before 1 January 2015. The reduction is applied after the allowances described below (BOFiP).
The date of first registration appears on the foreign registration certificate: check it before buying, and cross-check it against the vehicle's history.
Check the car's history: 20% off → (new tab)Partner link
Exemptions and allowances
According to the Service-Public.fr pages on the CO2 malus and the weight malus:
- electric vehicle: exempt from both malus; hydrogen vehicle: also exempt (weight malus: energy source exclusively hydrogen, alone or combined with electricity);
- disability: exemption for a wheelchair-accessible vehicle, or one acquired by a holder of a mobility inclusion card (carte mobilité inclusion) bearing the "invalidité" mention (or a military disability card), or by someone with a minor or dependent child in their tax household who holds one. One vehicle per beneficiary. Attach a copy of the card to the registration certificate application;
- large family: households with at least 3 dependent children may benefit from a reduction. According to the BOFiP, it covers vehicles with at least 5 seats held by an individual, with an allowance of 20 g/km of CO2 per child (or 1 administrative horsepower per child for the horsepower-based scale) and of 200 kg per child for the weight malus;
- hybrids: for the weight malus, the weight is reduced by 100 kg (non-rechargeable hybrid and mild hybrid) or by 200 kg within the limit of 15% of the weight (plug-in hybrid with more than 50 km of electric range in town). These reductions depend on the date of first registration;
- E85 superethanol: 40% allowance on CO2 emissions for an EU type-approved vehicle (except above 250 g/km), or a reduction of 2 administrative horsepower for the others;
- vehicle with 8 or more seats held by a legal entity: possible reduction, not combinable with the large-family one.
The large-family allowance can be claimed after registration: the BOFiP then provides for a refund of the difference. It says to claim it from the tax office with form no. 1712-SD (Cerfa no. 16520), together with a copy of the registration certificate, proof of payment of the taxes, a bank account statement (RIB) and a document from the family allowance office (caisse d'allocations familiales) showing the number of dependent children (or, failing that, the family record book).
A car with no WLTP CO2 value
If the vehicle has not received European type-approval (for example a vehicle approved outside the European Union), the malus no longer depends on CO2 emissions but on administrative horsepower (chevaux fiscaux). The BOFiP states that this substitute scale is applied systematically when emissions could not be determined.
2026 scale (first registration in 2026) according to Service-Public.fr:
| Administrative horsepower | Malus |
|---|---|
| Less than 3 CV | 0 € |
| 3 CV | 500 € |
| 4 CV | 2,000 € |
| 5 CV | 4,750 € |
| 6 CV | 7,500 € |
| 7 CV | 10,250 € |
| 8 CV | 15,250 € |
| 9 CV | 21,250 € |
| 10 CV | 29,000 € |
| 11 CV | 36,000 € |
| 12 CV | 44,000 € |
| 13 CV | 52,750 € |
| 14 CV | 62,500 € |
| 15 CV and above | 80,000 € |
An allowance of 4 CV applies to vehicles under this scale first registered between 1 January 2021 and 31 December 2026 (BOFiP). Vehicles registered before that period do not get it. For cars from outside the EU, see also our guide to importing a car from outside the European Union.
The official simulator
The Service-Public.fr weight tax simulator states that it cannot assess the tax for an imported vehicle: it refers to the registration certificate cost simulator, which includes the fixed tax, the regional tax, the CO2 malus and the weight malus. Have the foreign registration certificate at hand (date of first registration, kerb weight, CO2 emissions or horsepower).
To check before buying
- the date of first registration abroad (it sets the scale and the reduction);
- the emissions measurement method (WLTP, NEDC or none) and the CO2 value;
- the kerb weight (box G);
- whether you qualify for an exemption or allowance;
- the total cost in the official simulator, before signing. See also the documents to gather for an import and the article on importing a used car from Europe.
Sources
- Taxes sur les véhicules de tourisme — BOFiP-Impôts (BOI-AIS-MOB-10-20-40)
- Taxe sur la masse en ordre de marche (malus masse) — Service-Public.fr
- Taxe sur les émissions de CO2 des véhicules de tourisme (malus CO2) — Service-Public.fr
- Simulateur : taxe sur la masse en ordre de marche — Service-Public.fr
- Simulateur : coût du certificat d'immatriculation — Service-Public.fr
- Fiscalité environnementale relative aux véhicules — Ministère de la Transition écologique
Before you buy: check and equip
Check the history
Before paying, check the administrative status (lien, objection, declared claims) and the mileage recorded at the roadworthiness test.
Read fault codes
An OBD scanner plugged in under the steering wheel shows stored fault codes, even with warning lights off: useful during the test drive.
Parts and maintenance
Compare prices of car parts (timing, brakes, filters) to estimate the repairs to plan for.
Insure the car
Insurance prices vary widely from one model to another: get a quote before signing.