Fleet taxation in 2025: a major upheaval for businesses

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.

A restrictive tax system for business mobility

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 which identifies "electrifiable" vehicles. This makes it possible to green vehicles whose use is compatible with electric motorization.

Changes to TVU and registration taxes

The Vehicle Use Tax (TVU) 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).

A tax on the greening of fleets of over 100 vehicles

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 %.

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.

Reinforcement of the ecological penalty

One of the most far-reaching changes concerns the tightening of the ecological malusaccompanied by a significant reduction in the bonus. From March 1, 2025 :

• The threshold for triggering the CO2 penalty will be lowered from 118 g/km to 113 g/km
• The malus ceiling will gradually rise from €70,000 in 2025 to €90,000 in 2027 (compared with €60,000 at present).

Hybrid vehicles will gradually lose their weight allowance, and electric vehicles will also be affected from July 1, 2026. However, an allowance of 600 kg will be applied to their kerb weight.

Reduced ecological bonus

At the same time, the ecological bonus will be severely restricted. Now excluded for fleets, it will be limited to an envelope of 690 million euros for private individuals in 2025. As a result, depending on household income, assistance will vary between 2,000 and 4,000 euros. According to the government, this measure will enable the acquisition of around 200,000 electric vehicles over the year. However, electric or hydrogen-powered vans are no longer eligible for this scheme.

Promote the Sustainable Mobility Package (FMD) for greener mobility

Visit FMD is a key solution for encouraging the use of alternative modes of transport. It enables employers to cover their employees' travel costs when they opt for more environmentally-friendly home-to-work transport. As of January 1, 2025, the FMD now includes carpooling, including with a family member. Amounts paid remain exempt from social security contributions and CSG-CRDS up to €600/year.

Rather than simply replacing combustion-powered vehicles with electric ones, the greening of fleets now includes sustainable solutions such as car-sharing. Adopting the FMD means investing in more responsible, optimized mobility for companies and their employees.

Conclusion: more restrictive taxation, a challenge for businesses

The new 2025 tax measures are transforming fleet management. They increase taxes and reduce support for electrification. They also impose penalties on latecomers.

Companies need to manage their fleets as a strategic issue. They need to anticipate these changes and adapt their mobility policy. This enables them to remain competitive and compliant with regulations.

The energy transition in the automotive industry continues, but financial incentives are dwindling. Companies need to optimize their choice of vehicles to limit the fiscal impact. They must also maintain sustainable mobility.