Tax policy directorate – Bureau a

C. TAX IN ADDITION TO THE REGISTRATION CERTIFICATE TAX 
The most polluting private vehicles brought into service on or after 1 June 2004 are liable to a tax in 
addition to the registration certificate tax.
The so-called "CO2 tax" applies to vehicles not covered by the surtax described above; in fact, it 
concerns new vehicles bought up to the date on which the surtax came into force and second-hand 
vehicles on change of ownership.
The tax applies to vehicles with EC type-approval that emit more than 200 grams of CO
2
per kilometre 
and vehicles without EC type-approval that have a fiscal horsepower rating of more than 10 (10 CV). 
For the former, the tax is based on a three-band scale. The amount of the tax is determined by 
multiplying the number of grams of CO
2
emitted per kilometre by the rate per gram of the band to which 
the vehicle belongs. 
For the latter, the rate of tax depends on the vehicle's fiscal horsepower rating. 
The amount of the tax is reduced by 40% for vehicles specially equipped to run on E85 ethanol, with 
CO
2
emissions of less than 250 grams per kilometre.
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D. ANNUAL SURTAX 
An annual flat-rate tax (taxe forfaitaire annuelle, also known as malus annuel) is payable on 1 January 
of the taxation year
90
by the owners of polluting private cars. This applies to: 
- 
Cars with EC type-approval that emit more than 190 gr CO2/km 
- 
For cars without EC-type approval, the tax threshold has been set at 16 CV 
Vehicles registered as ”specialised motor vehicles” or disabled vehicles and vehicles registered by 
holders of an invalidity card (or by a person at least one of whose minor children or dependants in the 
same tax household holds an invalidity card) are exempt from the tax. Companies liable to the tax on 
company cars are also exempt.