Road Tax, Road Tolls and Fees in France

• Motor vehicle tax on company cars
Motor vehicle tax (annual tax on company cars) is in France is levied on all companies. The tax is levied according to each private car owned or used by companies, excluding cars allocated to certain uses which correspond to the company’s business activity (sale, short-term hire, public transport). 

Tax due date
The tax has to be liquidated at each trimesters end.

Tax rate
For cars bought before 1 of January 2006, the tax is based on their fiscal power (hp)


Type
Tax (in EUR)
Cars with an engine rating of 4 hp and less
750
Cars with an engine rating between 5 hp and 7 hp
1 400
Cars with an engine rating between 8 hp and 11 hp
3 000
Cars with an engine rating between 12 hp and 16 hp
3 600
Cars with an engine rating of 17 hp and more
4 500

For cars bought after 1 of January 2006, the tax is base on the level of emissions CO2


Level emissions (in gram me per kilometer) of CO2
Tax (in EUR) per gram me
Less than 100
2
Between 100 and 120
4
Between 120 and 140
5
Between 140 and 160
10
Between 160 and 200
15
Between 200 and 250
17
More than 250
19

• Road tax
The tax is levied on motorway operators. The tax is based on the number of km traveled by user. The tax due is the same as by VAT. The tax rate is 6.86 EUR per 1 000 km.

Bc. Petr Gola