Taxation

Until 26 Jan 2026

Declaration and payment of the annual tax on heavy goods vehicles

Publié le 13 janvier 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)

Companies using heavy goods vehicles with at least two axles must pay the annual charge on heavy goods vehicles (formerly the axle charge) by 26 January.

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Image 1Crédits: M.Perfectti - stock.adobe.com

Who is concerned?

This annual charge shall apply to companies using:

  • which weigh at least 12 tons ;
  • which circulate in Metropolitan France and in the Drom (overseas departments and regions) ;
  • in a professional framework for an economic activity.

The following vehicles are subject to tax:

  • vehicles with at least 2 axles and a total laden weight (TGW) of 12 tons or more;
  • vehicles consisting of a tractor and semi-trailer, with a total permissible rolling weight (PTRA) of 12 tons or more;
  • trailers of a PTAC weighing at least 16 tons;
  • vehicles of 12 tons or more registered outside the European Union traveling in France and not having concluded a reciprocal agreement exempting them from tax.

Please note

The tax must be paid even if the vehicle is unused for much of the year.

How to declare and pay this tax?

In the same way as for taxes on the use of vehicles for economic purposes, this annual declaration is made on the Form 3310 A, appendix to your online VAT return. Payment is also made via this form.

This year, the deadline for paying this tax is January 26, 2026.

Please note

If requested by the tax authorities, you must present a summary of the vehicles used by your company. This must include the characteristics of the vehicle as well as its driving times.

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