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Generic Tax Name Motor vehicles tax - Annual tax on company cars
Tax name in the national language Taxe annuelle sur les voitures de sociétés
Tax name in English Annual tax on company cars
Member State FR-France
Tax in force since 1980/01/18
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/03/24
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco

Social security contribution Employers
Legal base

Articles 1010, 1010-0-A and 1010 B of the General Tax Code (Code général des impôts).

Article 310 E of the General Tax Code (Annex II)

Article 406 bis of the General Tax Code (Annex III)

Who sets
The tax rate is set by

The tax base is set by

The reliefs are set by



From 2009 to 2013, the social security has been the sole beneficiary of the annual tax on company cars.

However, before 2009, the product of the tax was often shared between the central authority and the social security, and this has been the case as well from 2014, January 1st.

Geographical Scope


The tax is levied on all companies.

Tax object and basis of assessment

The tax is payable on private cars owned or used by companies, wherever they are registered, including, under certain conditions, cars used by employees or senior managers for which the company mileage. 

Private cars are vehicles registered as passenger cars and multi-purpose passenger cars which, whilst being registered as commercial vehicles, are used to transport passengers and their luggage or property.

For vehicles with EC type-approval first brought into service on or after June 1st, 2004 that were not owned or used by the company before January, 1st 2006, the tax is assessed according to te number of grams of CO2 emitted per kilometre. The annual tax is determined according to a seven-band scale. For each vehicle liable to the tax, the annual amount of tax corresponds to the rate per gram of the band to which the vehicle belongs multiplied by the number of grams of CO2 emitted per kilometre.

For other vehicles, the rate depends on their fiscal horsepower rating.

Deductions, Allowances, Credits, Exemptions

Cars allocated to certain uses which correspond to the company's business activity (sale, short-term hire, public transport) are exempted.

Cars operating alternatively by gazoil and by electrical power emitting less than 110 grammes of CO2 per km are exempted during 8 quarters.

Rate(s) Structure

For cars bought before 1st January 2006, the tax is based on their fiscal power (hp):

  • € 750 for cars with an engine rating of 3 hp and less for tax purposes;
  • € 1,400 for cars with an engine rating between 4 hp and 6 hp;
  • € 3,000 for cars with an engine rating between 7 hp and 10 hp;
  • € 3,600 for cars with an engine rating between 11 hp and 15 hp;
  • € 4,500 for cars with an engine rating of 15 hp and more.

For cars bought after 1st January 2006, the tax is based on the level of CO2 emissions:

Level of CO2 emissions

(in gramme per kilometre)

 per gramme

Less than 50  0
Between 50 and 100  2
Between 100 and 120  4
Between 120 and 140  5.5
Between 140 and 160 11.5
Between 160 and 200 18
Between 200 and 250 21.5
More than 250 € 27


Tax due date

Taxation is annual (from Oct. 1st to September 30th). The tax has to be liquidated every quarter.

Tax collector

The tax has to be paid to the Public Finances Directorate General's accountant (comptable de la Direction Générale des Finances Publiques).

Special features

The tax is not deductible for corporation tax purposes. It does not exclude vehicle excise duty.

Economic function


Environmental taxes

Tax revenue
ESA95 code d29bk (+ d29bj)

Annual tax revenue (millions)
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 EUR
2011 EUR
2010 EUR
2009 1,098.00 EUR 0.06
2008 1,086.00 EUR 0.05
2007 1,140.00 EUR 0.06
2006 1,126.00 EUR 0.06
2005 867.00 EUR 0.05
2004 843.00 EUR 0.05
2003 827.00 EUR 0.05
2002 756.00 EUR 0.05
2001 701.00 EUR 0.04
2000 644.00 EUR 0.04