TAI

The annual incentive tax (or TAI) for greening fleets of more than 100 vehicles came into force on 1^Er March 2025. It is aimed at companies with a fleet of at least 100 vehicles used for economic activity. This fleet includes passenger vehicles (VP) and light commercial vehicles (LCV), vehicles for long term rental (LDD) or leasing, vehicles owned by different legal entities but belonging to the same group. On the other hand, heavy vehicles (N2, N3) or vehicles assigned to specific uses (ambulances, driving schools, etc.) are excluded.

The tax is due for any vehicle that has not been renewed within the quota set by the LOM.