{"id":5583,"date":"2025-02-24T11:45:35","date_gmt":"2025-02-24T10:45:35","guid":{"rendered":"https:\/\/www.optimum-automotive.com\/?p=5583"},"modified":"2025-02-24T11:54:17","modified_gmt":"2025-02-24T10:54:17","slug":"fiscalite-flottes-automobiles-2025-reformes-taxes-bonus-malus","status":"publish","type":"post","link":"https:\/\/bu.optimum-automotive.com\/en\/taxation-car-fleets-2025-tax-reforms-bonus-malus\/","title":{"rendered":"Fleet taxation in 2025: a major upheaval for businesses"},"content":{"rendered":"
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On February 6, the Finance Bill (PLF) and the Social Security Financing Bill (PLFSS) 2025 were passed. Their imminent publication in the Journal Officiel will make official the new taxation of car fleets in 2025, with major changes that will have a direct impact on fleet managers<\/strong>.<\/p>\n\n\n\n

A restrictive tax system for business mobility<\/strong><\/h2>\n\n\n\n

Tax reforms will radically change the way companies tax their vehicles. They will increase taxes on polluting vehicles and reduce support for the energy transition. The abolition of the conversion bonus and the significant reduction in the ecological bonus will make it harder to adopt \"low-emission\" vehicles. To get through this bumpy road, companies need tools, in particular to analyze the use of each vehicle. This is what OPTIMUM offers, for example, with its electrification study<\/a><\/strong> which identifies \"electrifiable\" vehicles. This makes it possible to green vehicles whose use is compatible with electric motorization.<\/p>\n\n\n\n

Changes to TVU and registration taxes<\/strong><\/h2>\n\n\n\n

The Vehicle Use Tax (TVU<\/a>) has undergone some significant changes. As of January 1, 2025, the exemption for hybrid vehicles has been abolished. However, vehicles running on E85 super ethanol benefit from a compensatory allowance of 40 % on CO2 emissions (under certain conditions).<\/p>\n\n\n\n

A tax on the greening of fleets of over 100 vehicles<\/strong><\/h2>\n\n\n
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At the same time, regional registration taxes have increased in almost all regions of France. In addition, the registration tax exemption for \"clean\" vehicles has been abolished, with the exception of Hauts-de-France, which maintains a reduction of 50 %.<\/p>\n\n\n\n

Furthermore, to accelerate the electrification of vehicle fleets, the government is introducing a new tax targeting companies with more than 100 vehicles. From March 1, 2025, these companies will have to pay a fine of 2,000 euros per missing low-emission vehicle. This tax will rise to 4,000 euros in 2026 and 5,000 euros in 2027. Certain categories are exempt from this measure: rental fleets, agricultural vehicles, public transport and driving schools.<\/p>\n\n\n\n

Reinforcement of the ecological penalty <\/strong><\/h2>\n\n\n\n

One of the most far-reaching changes concerns the tightening of the ecological malus<\/a>accompanied by a significant reduction in the bonus. From March 1, 2025 :<\/p>\n\n\n\n