Tax on the mass in running order of passenger vehicles (malus mass)
Verified 01 March 2025 - Directorate for Legal and Administrative Information (Prime Minister)
Additional cases ?
Which vehicles are affected by the tax on mass in running order (TMOM or malus mass)? Here are the main rules to know.
The rules differ depending on whether the purchase takes place in France or abroad.
In France
The tax applies to the following passenger vehicles:
- Transport vehicles category M1, of the genus Passenger Car (VP)
- Transport vehicles category N1, of the type van (ETTC), European body BE (pick-up), with 5 or more seats. However, these vehicles are not subject to tax if they are used exclusively for the operation of ski lifts and ski areas.
The tax does not apply to passenger cars with a pickup truck type bodywork.
Disability
The mass tax in running order shall not apply to:
- Wheelchair accessible vehicle
- Vehicle acquired by a person having a mobility card inclusion marked with a disability or a military disability card. The exemption may only apply to one vehicle per beneficiary. The exemption also applies in the case of a long-term rental arrangement.
- Vehicle acquired by a person with a minor or dependent child in his or her tax home who has a Mobility Inclusion Card (CMI) marked with a disability or a military disability card. The exemption may only apply to one vehicle per beneficiary. The exemption also applies in the case of a long-term rental arrangement.
Carte grise Attach a copy of the disability card to your application for a Certificate of Registration (Certificate of Registration). Thus, the amount of the tax will not be added to the other taxes at the time of carte grise regulation of the registration certificate ().
Electric and/or hydrogen vehicle
The mass tax in running order shall not apply to a vehicle electric and/or hydrogen fuel cell.
The amount of the mass tax in working order shall be determined by means of the scale of 1 yearre registration of the vehicle.
This scale associates a marginal tariff with each fraction of the mass in running order.
The amount is equal to the sum of the proceeds of each fraction by the associated marginal tariff.
Fraction of mass in running order in kg | Marginal rate in € |
|---|---|
Up to 1,599 | 0 |
1,600 to 1,799 | 10 |
1800 to 1899 | 15 |
1,900 to 1,999 | 20 |
2,000 to 2,099 | 25 |
From 2 100 | 30 |
Example :
New car registered for the 1re times in France in January 2024, including the mass in running order is 1,950 kg.
- Fraction of mass between 1 600 kg and 1 799 kg: 200 kg x 10 € = 2 000 €
- Fraction of mass between 1 800 kg and 1 899 kg: 100 kg x 15 € = 1 500 €
- Fraction of mass between 1 900 kg and 1 950 kg: 51 kg x 20 € = 1 020 €
The amount of the tax is € 2,000 + € 1,500 + € 1,020 = €4,520
The aggregate amount of malus masse and malus CO2 shall be capped at the maximum amount of malus CO2, i.e. €70,000 between 1er March 2025 and December 31, 2025.
So if the CO2 malus for your vehicle is €70,000, the mass malus does not apply.
One simulator allows you to calculate the tax amount.
The mass in running order of the vehicle is indicated in carte grise box G of the registration certificate (.
Calculate the amount of the malus by weight (mass tax in working order)
Converted vehicle
In case of conversion of a special-purpose vehicle of category M1 (commercial vehicle registered in the national body DERIV VP) in a passenger vehicle, the amount of the malus mass is reduced by a flat-rate discount coefficient, depending on the age of the vehicle.
The valuation haircut shall apply from 1er month of 1re vehicle registration.
However, the amount of the tax shall be zero for a vehicle of which 1re registration is before 1er January 2015.
Vehicle age (in months) | Flat-rate valuation haircut (in percent) |
|---|---|
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 |
From 181 | 100 |
Example :
Commercial vehicle registered for 1re times in France on the 1ster october 2024, with a mass in running order of 1 950 kg, converted and registered as a passenger vehicle on 1er July 2025.
Age of the vehicle since the date of its 1re registration: 9 months (October 1, 2024 to July 1, 2025).
A discount of 9% applies.
The amount of the malus mass for a vehicle with a mass in running order of 1 950 kg is 4 520 € (tariff in force in 2024 and 2025).
Discount amount: €406.8 (€4,520 x 9%)
Amount of the malus mass after reduction: 4 113, 2 € (4 520 € - 406,8 €)
Non-rechargeable hybrid vehicle
For a non-rechargeable hybrid vehicle, the mass in running order is 100 kg reduced.
Example :
Vehicle with a mass in running order of 1 650 kg.
Application of 100 kg reduction in vehicle mass: 1 650 - 100 = 1 550 kg
The malus mass applies from 1 600 kg in 2025.
Consequently, the vehicle is free of malus mass.
Rechargeable hybrid vehicle with range < 50 km in electric mode
For a plug-in hybrid vehicle with a range of less than 50 km in electric mode, the mass in running order is 100 kg reduced.
Example :
Vehicle with a mass in running order of 1 650 kg.
Application of 100 kg reduction in vehicle mass: 1 650 - 100 = 1 550 kg
The malus mass applies from 1 600 kg in 2025.
Consequently, the vehicle is free of malus mass.
Rechargeable hybrid vehicle with a range > 50 km in all-electric mode
For an externally rechargeable electric hybrid vehicle with an all-electric range in town exceeding 50 km, the mass in running order is reduced by 200 kg up to a maximum of 15 % of that mass.
Example :
Vehicle with a mass in running order of 1 650 kg.
1650 x 15% = 247.5 kg
Application of 200 kg reduction in vehicle mass: 1 650 - 200 = 1 450 kg
The malus mass applies from 1 600 kg in 2025.
Consequently, the vehicle is free of malus mass.
Large family
The households with at least 3 children may benefit from reduction of the mass tax in working order (malus mass).
Vehicle owned by a legal person
A reduction in malus mass shall apply to vehicles with at least 8 seats held by a legal person.
The reduction shall be set at 500 kg.
This reduction cannot be combined with the large family discount. If you benefit from it, the most advantageous discount of the 2 is retained.
Example :
Vehicle with a mass in running order of 2 000 kg.
Application of 500 kg reduction in vehicle mass: 2 000 - 500 = 1 500 kg
The malus mass applies from 1 600 kg in 2025.
Consequently, the vehicle is free of malus mass.
The tax applies to the purchase of the vehicle, at its 1re registration as a passenger vehicle in France.
Where the dealer undertakes to register the vehicle, the tax shall be paid at the same time as the purchase invoice for the vehicle.
Otherwise, you pay the tax when you apply to register the vehicle on the website of theANTS: titleContent.
The tax is due on the day of registration of the vehicle.
The date of registration of the vehicle shall be taken into account in determining the applicable scale, and not the date of ordering or purchase of the vehicle.
You can use a simulator carte grise to calculate the cost of the and malus massages.
Carte grise Calculate the cost of the certificate of registration (ex-
Abroad
The tax applies to the following passenger vehicles:
- Transport vehicles category M1, of the genus Passenger Car (VP)
- Transport vehicles category N1, of the type van (ETTC), European body BE (pick-up), with 5 or more seats. However, these vehicles are not subject to tax if they are used exclusively for the operation of ski lifts and ski areas.
The tax does not apply to passenger cars with a pickup truck type bodywork.
The tax concerns new vehicles and imported second-hand vehicles which are registered in France for the first time.
The 1re registration in France must take place from 2022.
In case of imported used vehicle, the tax shall apply where the vehicle has been registered for 1re times abroad from 2022.
Disability
The malus mass tax shall not apply to the following vehicles:
- Vehicle wheelchair accessible
- Vehicle acquired by a person having a mobility card inclusion carrying the mention invalidity or a military disability card.
The exemption may only apply to one vehicle per beneficiary.
The exemption also applies in the case of a long-term rental arrangement. - Vehicle acquired by a person having a minor or dependent child in his tax home that has a Mobility Inclusion Card (CMI) carrying the invalidity statement or a military disability card.
The exemption may only apply to one vehicle per beneficiary.
The exemption also applies in the case of a long-term rental arrangement.
Carte grise Attach a copy of the disability card to your application for a Certificate of Registration (Certificate of Registration).
Thus, the amount of the tax will not be added to the other taxes at the time of carte grise regulation of the registration certificate (.
Electric and/or hydrogen vehicle
The mass tax in running order shall not apply to a vehicle electric and/or hydrogen fuel cell.
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Vehicle registered abroad in 2022
The amount of the mass tax in working order shall be determined by means of the scale for the year of first registration of the vehicle.
This scale associates a marginal tariff with each fraction of the mass in running order.
The amount is equal to the sum of the proceeds of each fraction by the associated marginal tariff.
Fraction of mass in running order in kg | Marginal rate in € |
|---|---|
Up to €1,799 | €0 |
From €1,800 | 10 |
The aggregate amount of malus masse and malus CO2 shall be capped at the maximum amount of malus CO2, or €40,000.
So if the CO2 malus for your vehicle is €40,000, the mass malus does not apply.
One simulator allows you to calculate tax amount.
The mass in running order of the vehicle is indicated in carte grise box G of the registration certificate (.
Calculate the amount of the malus by weight (mass tax in working order)
Vehicle registered abroad in 2023
The amount of the mass tax in working order shall be determined by means of the scale for the year of first registration of the vehicle.
This scale associates a marginal tariff with each fraction of the mass in running order.
The amount is equal to the sum of the proceeds of each fraction by the associated marginal tariff.
Fraction of mass in running order in kg | Marginal rate in € |
|---|---|
Up to €1,799 | €0 |
From €1,800 | 10 |
The aggregate amount of malus masse and malus CO2 shall be capped at the maximum amount of malus CO2, or €50,000.
So if the CO2 malus for your vehicle is €50,000, the mass malus does not apply.
One simulator allows you to calculate tax amount.
The mass in running order of the vehicle is indicated in carte grise box G of the registration certificate (.
Calculate the amount of the malus by weight (mass tax in working order)
Foreign registered vehicle in 2024
The amount of the mass tax in working order shall be determined by means of the scale of 1 yearre registration of the vehicle.
This scale associates a marginal tariff with each fraction of the mass in running order.
The amount is equal to the sum of the proceeds of each fraction by the associated marginal tariff.
Fraction of mass in running order in kg | Marginal rate in € |
|---|---|
Up to 1,599 | 0 |
1,600 to 1,799 | 10 |
1800 to 1899 | 15 |
1,900 to 1,999 | 20 |
2,000 to 2,099 | 25 |
From 2 100 | 30 |
Example :
New car registered for the 1re times in France in January 2024, including the mass in running order is 1,950 kg.
- Fraction of mass between 1 600 kg and 1 799 kg: 200 kg x 10 € = 2 000 €
- Fraction of mass between 1 800 kg and 1 899 kg: 100 kg x 15 € = 1 500 €
- Fraction of mass between 1 900 kg and 1 950 kg: 51 kg x 20 € = 1 020 €
The amount of the tax is € 2,000 + € 1,500 + € 1,020 = €4,520
The aggregate amount of malus masse and malus CO2 shall be capped at the maximum amount of malus CO2, i.e. €60,000 in 2024.
So if the CO2 malus for your vehicle is €60,000, the mass malus does not apply.
One simulator allows you to calculate tax amount.
The mass in running order of the vehicle is indicated in carte grise box G of the registration certificate (.
Calculate the amount of the malus by weight (mass tax in working order)
Foreign registered vehicle in 2025
The amount of the mass tax in working order shall be determined by means of the scale of 1 yearre registration of the vehicle.
This scale associates a marginal tariff with each fraction of the mass in running order.
The amount is equal to the sum of the proceeds of each fraction by the associated marginal tariff.
Fraction of mass in running order in kg | Marginal rate in € |
|---|---|
Up to 1,599 | 0 |
1,600 to 1,799 | 10 |
1800 to 1899 | 15 |
1,900 to 1,999 | 20 |
2,000 to 2,099 | 25 |
From 2 100 | 30 |
Example :
New car registered for the 1re times in France in January 2024, including the mass in running order is 1,950 kg.
- Fraction of mass between 1 600 kg and 1 799 kg: 200 kg x 10 € = 2 000 €
- Fraction of mass between 1 800 kg and 1 899 kg: 100 kg x 15 € = 1 500 €
- Fraction of mass between 1 900 kg and 1 950 kg: 51 kg x 20 € = 1 020 €
The amount of the tax is € 2,000 + € 1,500 + € 1,020 = €4,520
The aggregate amount of malus masse and malus CO2 shall be capped at the maximum amount of malus CO2, i.e. €70,000 in 2025.
So if the CO2 malus for your vehicle is €70,000, the mass malus does not apply.
One simulator allows you to calculate tax amount.
The mass in running order of the vehicle is indicated in carte grise box G of the registration certificate (.
Calculate the amount of the malus by weight (mass tax in working order)
First registration in France of a used car imported from the foreigner
In the case of the purchase of a vehicle imported from the foreigner, the amount of the malus mass shall be reduced by a flat-rate discount coefficient, depending on the age of the vehicle.
The valuation haircut shall apply from 1er month of 1re registration of the vehicle abroad.
However, the amount of the tax shall be zero for a vehicle of which 1re registration is before 1er January 2015.
Vehicle age (in months) | Flat-rate valuation haircut (in percent) |
|---|---|
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 |
From 181 | 100 |
Example :
Commercial vehicle registered for 1re times abroad on the 1er october 2024, with a mass in running order of 1 950 kg, converted and registered as a passenger vehicle on 1er July 2025.
Age of the vehicle since the date of its 1re registration: 9 months (of 1er october 2024 to 1er July 2025).
A discount of 9% applies.
The amount of the malus mass for a vehicle with a mass in running order of 1 950 kg is 4 520 € (tariff in force in 2024 and 2025).
Discount amount: €406.8 (€4,520 x 9%)
Amount of the malus mass after reduction: 4 113, 2 € (4 520 € - 406,8 €)
Non-rechargeable hybrid vehicle
For a non-rechargeable hybrid vehicle, the mass in running order is 100 kg reduced.
Rechargeable hybrid vehicle with range < 50 km in electric mode
For a plug-in hybrid vehicle with a range of less than 50 km in electric mode, the mass in running order is 100 kg reduced.
Rechargeable hybrid vehicle with a range > 50 km in all-electric mode
For an externally rechargeable electric hybrid vehicle with an all-electric range in town exceeding 50 km, the mass in running order is reduced by 200 kg up to a maximum of 15 % of that mass.
Large family
The households with at least 3 children may benefit from reduction of the mass tax in working order (malus mass).
Vehicle owned by a legal person
A reduction in malus mass shall apply to vehicles with at least 8 seating positions held by a legal person.
The reduction shall be set at 500 kg.
This reduction cannot be combined with the large family discount. If you benefit from it, the most advantageous discount of the 2 is retained.
The tax applies to the purchase of the vehicle, at its 1re registration as a passenger vehicle in France.
Where the dealer undertakes to register the vehicle, the tax shall be paid at the same time as the purchase invoice for the vehicle.
Otherwise, you pay the tax when you apply to register the vehicle on the website of theANTS: titleContent.
The tax is due on the day of registration of the vehicle.
The date of registration of the vehicle shall be taken into account in determining the applicable scale, and not the date of ordering or purchase of the vehicle.
You can use a simulator carte grise to calculate the cost of the and malus massages.
Carte grise Calculate the cost of the certificate of registration (ex-
Calculate the amount of the malus by weight (mass tax in working order)
Carte grise Calculate the cost of the certificate of registration (ex-
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Tax on the mass in running order of passenger vehicles
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