Definition - ecological malus
The ecological malus is a tax that the purchaser of any new vehicle must pay at the registration stage. The aim of this tax is to encourage buyers to purchase the least polluting vehicles, or even clean vehicles. As a result, the more polluting the vehicle purchased, the higher the tax.
This tax is measured using a scale. The scale is calculated according to the amount of carbon dioxide emitted per kilometer. The amount of the penalty ranges from a minimum of €50 to a maximum of €22,000.
Find the 2021 scale of the ecological malus in article L421-62 of the code of taxes on goods and services.
The ecological penalty is paid when the vehicle registration document is created, and the scale taken into account is that of the current date, not that of the order or invoice date. This means you need to plan well in advance to create your vehicle registration document!
Electric vehicles are not affected by the ecological penalty. On the contrary, they are eligible for the ecological bonus and additional aids that reward their drivers.
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