The TVS (French tax on company vehicles) is imposed on companies that own or use a certain category of vehicles in France.
TVS: What is it exactly?
The TVS (French tax on company vehicles) is a tax that affects companies which own or use a certain category of vehicle in France.
The TVS is payable by all for-profit companies that have:
- their head office in France,
- or an establishment in France,
and who own, use, or lease passenger or multipurpose vehicles.
It is applicable regardless of the nature or legal form of the company (commercial or civil) or the taxation mode (income tax, corporation tax).
It is also applicable regardless of the state in which the vehicles are registered, whether they are used or new vehicles.
However, non-profit legal entities not incorporated in the form of a company in the legal sense (associations, sports companies, etc.) are excluded from this tax.
TVS: conditions of application and vehicles concerned
What are the application conditions of the French tax on company vehicles?
The company vehicles that fall within the scope of the TVS are those used in the context of transporting people or transporting goods, except for vehicles intended for commercial or industrial use. For the TVS to apply, it is necessary that:
- the vehicle is owned by the company: i.e. registered under the name of the company in France;
- the vehicle is used in France by the company: this concerns vehicles used by the company (even if they are not registered in France), as well as company vehicles rented or made available to it.
It should be noted that the use of these professional vehicles concerns employees as well as partners and managers.
Which vehicles are subject to the TVS?
Vehicles with the following characteristics are subject to the TVS:
- vehicles registered in the “VP” category – with the mention “VP” on the registration certificate,
- multi-purpose vehicles classified in category “N1” and intended for the transport of passengers and their luggage or property (vehicles whose registration document bears the words “van” or “CTTE” but which contain several rows of seats ).
Modification of the French tax on company vehicles (TVS) since January 1, 2022
As of 01/01/2022, the TVS disappears from the tax code and is replaced by 2 taxes:
- the annual tax on CO2 emissions,
- the annual tax on emissions of atmospheric pollutants (or age of the vehicle).
What is the annual tax on CO2 emissions?
This tax will be based on the emission of carbon dioxide in grams per kilometer travelled. Unlike the TVS, the tax will no longer be calculated according to the number of quarters during which the vehicle was used, but according to the exact number of days of use (consecutive or not).
Are exempt from the tax on CO2 emissions: hybrid and electric vehicles (emitting less than 60 g/km of CO2), as well as:
- vehicles combining electricity and E85,
- vehicles using LPG and CNG,
- or vehicles that can accommodate a person in a wheelchair.
What is the annual tax on emissions of atmospheric pollutants (or age of the vehicle) ?
This annual tax will be based on the age of the vehicles falling within the scope of application. The scale of this tax is identical to that of the 2nd component of the TVS used until 2020.
Vehicles will therefore be taxed according to the level of pollution emitted by their motorisation (type of energy) and their year of entry into service (see table below).
It should be noted thatthe exemptions are identical to those provided for the annual tax relating to CO2 emissions..
How are taxes on emissions and pollutants calculated?
The amount of tax to be paid will be equal to the total sum of 2 components:
The first one is based on a tariff depending either on the CO2 emission rate or on the fiscal power (depending on the date of entry into service of the vehicle).
The second one is based on emissions of atmospheric pollutants, determined according to the type of fuel.
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What is the first component of the tax on emissions and pollutants?
The first component applies to all vehicles. However, its calculation will depend on the category to which the vehicle belongs:
- If the vehicle was registered for the first time in France from March 2020, it falls under the new registration system (WLTP). Thus the calculation will be based on CO₂ emissions.
- If the vehicle has been owned or used by a company since January 2006 and its first entry into service took place after June 1, 2004 (including the day) then it comes under the NEDC system. The calculation will be based on CO₂ emissions.
For the others, the calculation will be made according to the fiscal power.
Tariff according to CO₂ emissions
|Carbon dioxide |
(CO2) emission rate
|Tariff applicable to vehicles |
under the new registration
|Tariff for vehicles not
covered by the new
registration system (NEDC)
|From €17 to €40||€1 per g/km|
|From €41 to €48||€1 per g/km|
|From €49 to €150||€2 per g/km|
|From €162 to €192||€4.5 per g/km)|
|From €194 to €392||€6.5 per g/km|
|From €409 to €600||€13 per g/km|
|From €664 to €1,168||€13 per g/km|
|From €1,224 to €1,751||€19.5 per g/km|
|From €1,813 to €3,116||€19.5 per g/km|
|From €3,190 to €3,580||€19.5 per g/km|
|From €3,618 to €4,968||€23.5 per g/km|
|From €5,036 to €6,250||€23.5 per g/km|
|From €6,325 to €7,747||€29 per g/km|
|Greater than or equal |
to 270 g/km
|€29 per g/km||€29 per g/km|
The rate according to the fiscal power concerns vehicles that do not fall under the 2 other previous categories:
Tariff according to fiscal power
|Fiscal power (in horsepower)||Tariff|
|Up to 3||€750|
|From 4 to 6||€1,400|
|From 7 to 10||€3,000|
|From 11 to 15||€3,600|
What is the second component of the tax on emissions and pollutants?
This scale takes into account the differences in levels of pollution emitted by vehicles according to their type of engine and according to their year of entry into service, in particular for diesel vehicles.
Tariff based on air pollutant emissions
|Year of first registration||Petrol and similar||Diesel (diesel fuel) and similar|
|Until 31 December 2000||€70||€600|
|From 2001 to 2005||€45||€400|
|From 2006 to 2010||€45||€300|
|From 2011 to 2014||€45||€100|
Vehicles registered from March 2020 which combine electricity and diesel are assimilated to a diesel-only vehicle when they emit more than 120 g/km of CO₂.
Other vehicles that combine electricity and diesel are assimilated to a diesel-only vehicle when they emit more than 100 g/km of CO².
What is the taxation period for taxes on emissions and pollutants?
The taxation period for the 2 taxes extends from January 1 to December 31 of each year.
How to declare taxes on CO₂ emissions and on pollutants?
The procedure for declaring and paying the 2 taxes depends on the VAT tax regime.
- For those liable for VAT subject to the normal real tax regime, the taxes will be declared and paid on the annex to the VAT declaration via form 3310 A, on lines 117 and 118 for the month of December or fourth quarter of the year in which the tax became payable.
- For those liable for VAT subject to the simplified tax system, the taxes will be declared and paid on the annual declaration filed for the financial year during which the tax became payable (form CA12 / CA12E).
- For those not liable for VAT, taxes will be declared and paid on the annex to the VAT declaration filed no later than January 25 of the year following that during which the tax became payable (form 3310 A) therefore January 25, 2023.
By making his electronic declaration on annex 3310-A, the liable person must pay the tax by electronic payment. If he files declaration no. 2285 (in paper format), he can make his payment by bank transfer (compulsory from €50,000), check or cash (maximum €300).