France’s Weight Tax on SUVs: A Practical Breakdown

Understanding the Weight Tax

France´s weight tax is an annual road tax payable each year and is assessed based on the weight of the vehicle.

France implemented a weight-based tax on SUVs and other high-emission vehicles to encourage the purchase of more environmentally friendly cars. This tax is essentially a surcharge added to the standard vehicle tax.

In addition to the weight-based surcharge on the annual road tax, France also has a weight-based tax specifically for new car sales.

• Name: “Taxe sur la masse en ordre de marche” (THOM) or “malus de poids”  
• How it Works: This tax applies to new vehicles exceeding a certain weight threshold (currently 1,600 kg). A fee is charged for each kilogram exceeding this limit.  
• Purpose: To further discourage the purchase of heavy vehicles, particularly SUVs, and promote the adoption of lighter, more fuel-efficient options.

For cars weighing between 1,600 and 1,799, owners must pay ten euros per kilo of excess weight. For cars weighing between 1,800 and 1,899, the fee increases to 15 euros/kg. If the weight is between 1,900 and 1,999 kg, it costs 20 euros/kg, and 25 euros/kg for cars from 2,000 to 2,099 kg. Everything weighing over 2,100 kilograms costs 30 euros per “excess” kilo. According to estimates, ten per cent of new diesel and petrol cars sold in France in 2024 will weigh more than 1,800 kilograms.

Key Points:

• Weight-based: The heavier the vehicle, the higher the tax.
• Surcharge: Added to the standard vehicle tax.
• Environmental focus: Aims to promote lower-emission vehicles.

How it Works in Practical Terms

1. Vehicle Weight: The weight of your SUV is the primary factor determining the tax amount.
2. Tax Calculation: The tax authorities calculate the surcharge based on the vehicle’s weight.
3. Added to Standard Tax: The calculated surcharge is added to the regular vehicle tax.
4. Annual Payment: The total tax amount is typically paid annually.

Example:

• A standard vehicle tax might be €200 per year.
• If your SUV is classified as “heavy,” you might pay an additional €100 in a weight tax.
• Your total annual vehicle tax would be €300.

Potential Exemptions or Reductions

While the primary goal of the tax is to discourage the purchase of high-emission vehicles, there might be certain exemptions or reductions available under specific circumstances. For instance:

• Hybrid or electric SUVs: These vehicles might have reduced or no weight tax.
• Agricultural or commercial use: Some SUVs used for specific purposes might be exempt or eligible for reduced rates.

Impact on SUV Ownership

The weight tax has influenced the French automotive market, leading to:

• Increased popularity of smaller cars: As the tax burden on larger vehicles has grown, people have opted for smaller, more fuel-efficient cars.
• Growth in hybrid and electric vehicle sales: The tax incentives for these vehicles have driven their popularity.
• Potential impact on second-hand SUV market: The higher ownership costs might affect the resale value of SUVs.