
CO2 penalty (malus), weight penalty (malus) and regional registration certificate: everything that makes up the registration cost of a luxury or sports car in France, explained and costed.
Updated on by Luxydrive tax watch — registration scales, 6 countries

The registration cost of a car in France is the sum of three amounts: the regional tax, the CO2 penalty and €13.76 in fixed national fees. On a recent city car the total stays within a few hundred euros. On a combustion GT the CO2 penalty hits its €80,000 ceiling and accounts, on its own, for more than 98% of the bill.
The three components, in the order they add up:
On heavy vehicles a weight penalty is added — capped so that the two penalties together never exceed the CO2 penalty maximum.
This is the most common confusion, and the answer fits in one sentence: the CO2 penalty is not calculated on fiscal horsepower.
The two notions fund two different taxes on the same document:
Two cars with identical power can therefore pay very different penalties, and two cars with the same CO2 can pay very different regional taxes. All they share is appearing on the same registration certificate.
⚠️ One special case keeps the confusion alive: vehicles without EU type-approval — hence without homologated CO2 — are taxed on a scale based on administrative power. That is the only situation in which a penalty is calculated in fiscal horsepower, and it concerns rare vehicles, not a series car bought within the European Union.
For any vehicle first registered in France since 1 January 2021, administrative power is derived from the engine's maximum net power alone, in kilowatts (field P.2 of the registration certificate):
PA = 1.80 × (PM/100)² + 3.87 × (PM/100) + 1.34
Two details change the result, and they are often reported incorrectly:
A few reference points computed with this formula:
| Engine power | Calculation | Fiscal horsepower |
|---|---|---|
| 100 kW (136 hp) | 7.01 | 8 CV |
| 150 kW (204 hp) | 11.20 | 12 CV |
| 200 kW (272 hp) | 16.28 | 17 CV |
| 250 kW (340 hp) | 22.27 | 23 CV |
| 300 kW (408 hp) | 29.15 | 30 CV |
| 400 kW (544 hp) | 45.62 | 46 CV |
| 500 kW (680 hp) | 65.69 | 66 CV |
Each regional council votes its own rate. The gap between the cheapest and the most expensive region is €17 per fiscal horsepower unit — €187 on a 11 CV certificate, and close to €1,000 on a 60 CV supercar, for exactly the same car.
| Region | Rate per CV | 11 CV certificate |
|---|---|---|
| Auvergne-Rhône-Alpes | €43.00 | €473.00 |
| Bourgogne-Franche-Comté | €60.00 | €660.00 |
| Bretagne | €60.00 | €660.00 |
| Centre-Val de Loire | €60.00 | €660.00 |
| Corse | €53.00 | €583.00 |
| Grand Est | €60.00 | €660.00 |
| Hauts-de-France | €43.00 | €473.00 |
| Île-de-France | €54.95 | €604.45 |
| Normandie | €60.00 | €660.00 |
| Nouvelle-Aquitaine | €58.00 | €638.00 |
| Occitanie | €59.50 | €654.50 |
| Pays de la Loire | €51.00 | €561.00 |
| Provence-Alpes-Côte d'Azur | €60.00 | €660.00 |
In 2026 the CO2 penalty starts at 108 g/km for €50 and is capped at €80,000 from 192 g/km. In between, the scale is defined gram by gram: every additional gram has its own amount, and the progression is anything but linear.
That is what surprises most: between 160 and 170 g/km, ten grams cost €13,610. On a sports car, an option that adds a few grams costs thousands of euros.
| CO2 emissions | Penalty due |
|---|---|
| 108 g/km | €50 |
| 110 g/km | €100 |
| 120 g/km | €310 |
| 130 g/km | €983 |
| 140 g/km | €2,205 |
| 150 g/km | €4,279 |
| 160 g/km | €8,770 |
| 170 g/km | €22,380 |
| 180 g/km | €45,990 |
| 190 g/km | €76,800 |
| 192 g/km and above | €80,000 |
Scales alone say very little. Here are three complete calculations, from kilowatt to amount payable.
A 283 kW combustion GT emitting 206 g/km, registered in Île-de-France. Its administrative power is 27 CV (1.80 × 2.83² + 3.87 × 2.83 + 1.34 = 26.71, rounded up to 27). The regional tax comes to 27 × €54.95 = €1,483.65. At 206 g/km the penalty is at its ceiling: €80,000. With €13.76 of fixed fees the total reaches €81,497.41 — of which the penalty accounts for 98.2%.
A 140 kW saloon emitting 150 g/km, registered in Bretagne. Administrative power: 11 CV. Regional tax: 11 × €60 = €660. Penalty: €4,279. Total: €4,952.76.
The same saloon, registered in Auvergne-Rhône-Alpes. Nothing changes about the vehicle; only the regional rate drops from €60 to €43. Regional tax: €473. Total: €4,765.76, i.e. €187 less for the same car.
| Vehicle and region | CV | Regional tax | CO2 penalty | Total |
|---|---|---|---|---|
| 283 kW · 206 g/km · Île-de-France | 27 CV | €1,483.65 | €80,000 | €81,497.41 |
| 140 kW · 150 g/km · Bretagne | 11 CV | €660.00 | €4,279 | €4,952.76 |
| 140 kW · 150 g/km · Auvergne-Rhône-Alpes | 11 CV | €473.00 | €4,279 | €4,765.76 |
Two mechanisms reduce the bill, and they act on different components.
⚠️ A used vehicle already registered in France does not trigger the CO2 penalty again. It is due on first French registration: buying second-hand on the domestic market does not expose you to it.
An electric vehicle pays no CO2 penalty — it emits nothing at the tailpipe — and is exempt from the weight penalty.
That leaves the regional tax, and this is where the situation has changed: most regions removed their clean-vehicle exemption in 2025. An electric car therefore now pays the full rate in almost every metropolitan region, with Hauts-de-France keeping a 50% reduction.
⚠️ What we do not calculate: the administrative power of an electric vehicle follows a separate formula, amended on 1 March 2026. Our calculator does not model it yet and returns no value for these vehicles, rather than showing an approximate one. A wrong amount costs more than a missing one.
On Luxydrive you have nothing to re-enter: the registration cost is calculated and shown directly on every listing, from the vehicle's actual characteristics — power, homologated emissions, kerb mass, year of first registration.
And it does not stop at France. Every listing shows the cost in six countries — Czech Republic, Luxembourg, Belgium and its three regions, France, Germany, the Netherlands — with, for each, exactly what the amount covers. On a cross-border purchase, that is the difference between a displayed price and a real budget.
No. The CO2 penalty is calculated solely on CO2 emissions in g/km, measured under WLTP. Fiscal horsepower is used to calculate the regional registration tax, which is a separate tax. Both appear on the same document, but they share no tax base. The only exception: vehicles without EU type-approval, and therefore without homologated CO2, fall under a scale based on administrative power.
For a vehicle first registered in France since 1 January 2021, administrative power equals 1.80 × (PM/100)² + 3.87 × (PM/100) + 1.34, where PM is the engine's maximum net power in kilowatts (field P.2 of the registration certificate). The result is rounded up to the next whole unit. A 200 kW engine therefore gives 17 CV.
In 2026 the CO2 penalty starts at 108 g/km for €50 and is capped at €80,000 from 192 g/km. The scale is defined gram by gram: 150 g/km costs €4,279, 160 g/km costs €8,770 and 170 g/km costs €22,380.
No. Each regional council votes its own rate per fiscal horsepower unit, from €43 in Auvergne-Rhône-Alpes and Hauts-de-France to €60 in six regions. The gap reaches €187 on an 11 CV certificate, for exactly the same car.
An electric vehicle pays no CO2 penalty and is exempt from the weight penalty. It does pay the regional tax: most regions removed their clean-vehicle exemption in 2025, with Hauts-de-France keeping a 50% reduction.
A vehicle already registered in France does not trigger the penalty again: it is due on first French registration. An imported used vehicle is subject to it, on the scale of its year of first registration and with an allowance that grows with age. The regional tax is also halved from ten years old.