Taxation

Payment of taxes on the assignment of passenger vehicles (ex-TVS) before January 27

Publié le 16 janvier 2026 - Entreprendre Public Service / Directorate of Legal and Administrative Information (Prime Minister)

You are not liable for VAT? Are you subject to the normal real tax regime? In this case, you must declare and pay before January 27 the taxes on the allocation of passenger vehicles for the year 2025.

Image 1
Image 1Crédits: scharfsinn86 - stock.adobe.com

The annual CO₂ tax and the annual tax on emissions of air pollutants (ex-TVS) must be paid by companies (businesses or sole proprietorships) using or owning passenger vehicles in the course of their economic activity.

If your company is subject to the ordinary real tax regime or is not liable for VAT, he must declare and pay the VAT on the Form 3310 A (Annex to the VAT declaration). This one is to be deposited online between 15 January and 27 January 2026 at the latest. It is accompanied by the remote payment of taxes.

Calculation aid sheets can be found on impots.gouv.fr (form n°2857-FC-SD and form n°2858-FC-SD).

The calculation must incorporate the scales applicable for 2025.

Reminder

The scale used to calculate the annual CO₂ tax depends on how the CO₂ emissions are calculated2 of the vehicle were taken into account during the 1re registration in France.

There are 3 separate progressive scales for calculating the annual CO₂ tax:

  • CO scale2-WLTP if CO emissions2 of the vehicle have been taken into account using the method known as ‘ WLTP: titleContent ’;
  • CO scale2-NEDC if CO emissions2 of the vehicle have been taken into account using the method known as ‘ NEDC: titleContent ’;
  • PA scale (administrative power) where the vehicle has not been granted a European type-approval or where the vehicle was already registered and assigned to an economic activity by the company before 1er January 2006.

Example :

2025 calculation of the annual CO₂ emission tax for a WLTP vehicle with CO emissions2 are equal to 100 grams of CO2

This is a per-tranche calculation.

9 x 0 + (50-9) x 1 + (58-50) x 2 + (90-58) x 3 + (100-90) x 4 = €193

Additional topics