Electric car tax in 2026: an overview of exemptions and remaining taxes

Vehicle registration, CO2 penalty, weight penalty, Crit’Air sticker, VAT on charging: the tax landscape for electric cars in France in 2026 still offers many advantages, but it is changing. Some regions have reduced the registration certificate exemption, and the Court of Auditors is paving the way for a future per-kilometer tax. This guide breaks it down, tax by tax, with official figures and a region-by-region table.

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The tax landscape in 2026: what an EV driver pays—and doesn’t pay

Here is an overview of the taxes that apply to a 100% electric passenger vehicle in 2026.

Source: service-public.fr, economie.gouv.fr, BOFiP, consolidated data as of April 2026.

Vehicle registration for an electric car in 2026: the exemption is no longer automatic

Until April 30, 2025, the vehicle registration for a 100% electric car was free throughout France. Since May 1, 2025, each regional council has been free to set its own exemption rate. As a result, as of April 1, 2026, nearly all regions have lifted the exemption, and the Hauts-de-France region has reduced its rate from 100% to 50%.

The cost is now calculated the same way as for a gasoline-powered car: number of fiscal horsepower × regional rate × exemption rate, plus approximately €13.76 in fixed fees.

Table by region as of April 1, 2026

Source: service-public.fr, official portal for 2026 regional rates. Rates may change during the year by regional decision: check the official website before registering a vehicle.

In practice, a 6-horsepower electric sedan will cost approximately €373.76 in Brittany compared to €142.76 in Hauts-de-France thanks to the remaining 50% exemption. The difference depending on the registration location can exceed €200.

CO2 Environmental Surcharge: The Missing Link for EVs

The CO2 emissions surcharge at registration is one of the most dissuasive taxes. According to the Ministry of the Economy, the 2026 scale kicks in at 108 g CO2/km, and the maximum cumulative amount reaches €80,000 per vehicle starting at 192 g CO2/km.

100% electric and hydrogen-powered cars are completely exempt from this tax. For a comparable SUV, a buyer who chooses the electric model saves several thousand, or even tens of thousands, of euros right from the purchase order. This is likely the biggest tax incentive in favor of EVs in 2026.

Note that the environmental penalty continues to tighten: in 2027, the trigger threshold will drop to 103 g CO2/km and the maximum cap will rise, according to the trajectories voted in the finance law, to around €90,000.

Weight-based penalty: full exemption maintained for EVs in 2026

The weight-based penalty (or tax on curb weight) applies to heavy internal combustion engine vehicles at the time of registration. According to the 2026 Finance Act, the trigger threshold is lowered to 1,500 kg, and the combined total of the CO2 penalty and weight-based penalty remains capped at €80,000 per vehicle.

Good news: 100% electric cars will remain fully exempt from the weight-based penalty throughout 2026. The initial draft of the 2026 Finance Act had planned to extend the scheme to large electric SUVs without a minimum environmental score starting July 1, 2026 (with a flat-rate reduction of 600 kg), but this measure was dropped during the final adoption of the budget in February 2026. EVs therefore remain fully exempt from the weight-based penalty in 2026, with no score requirement.

This exemption applies to all 100% electric vehicles, whether or not they appear on the ADEME eco-score list.

Crit’Air sticker: a symbolic but mandatory tax

Even if 100% electric, a car must display its Crit’Air sticker to drive in certain restricted zones. EVs automatically receive the Crit’Air 0 sticker, the highest class, which grants them unrestricted access to all restricted zones. Note: The simplification law adopted in April 2026 provides for the elimination of Low-Emission Zones (LEZs) throughout the country (a measure pending review by the Constitutional Council), but the Crit’Air 0 sticker remains useful for residual local regulations (preferential parking, reserved lanes, etc.).

The official price of the air quality certificate in 2026 is €3.11 including tax, plus €0.74 in shipping fees, for a total of €3.85. Orders must be placed exclusively through the official website certificat-air.gouv.fr: many fraudulent sites resell the same sticker for three to five times the price.

For a detailed guide, see our article on the Crit’Air sticker for electric cars.

100% VAT recoverable on charging: the B2B advantage that makes the difference

For businesses (micro-enterprises, SMEs, fleets), a major tax incentive relates to VAT on charging energy. According to the BOFiP (reference BOI-TVA-DED-30-30-20) and Article 206 of Annex II of the General Tax Code, VAT on electricity used to charge a business vehicle is 100% recoverable, whether charging takes place at a public station, at the office, or at the employee’s home, provided the invoice is issued in the company’s name.

By way of comparison, VAT on gasoline or diesel for passenger cars is only 80% recoverable. For a fleet, the difference amounts to thousands of euros per year.

On highways and in urban areas, your employees can charge at our Electra fast-charging stations, which deliver up to 400 kW per charging point. Centralized business billing simplifies VAT recovery, with a detailed monthly invoice broken down by vehicle and by session.

To learn more about the B2B aspect, read our 2026 Corporate Electric Vehicle Tax Guide and our Electric Vehicle TVS(Company Vehicle Tax) report.

What Could Change: Per-Kilometer Tax and the 2027 Finance Act

The October 2025 report from the Court of Auditors sparked a debate that is expected to shape the 2027 Finance Act: how to offset the loss of revenue resulting from the elimination of the TICPE, from which EVs are exempt?

Among the ideas discussed: a per-kilometer tax of around €0.02/km, which would add €200 to €300 per year for the average driver. At this stage, no timeline has been approved: the 2026 Finance Act maintains all current exemptions.

For a buyer in 2026, the economic case for EVs remains strong: energy costs three times lower, maintenance costs cut in half, and resale value stabilizing. Even a moderate future mileage tax would not overturn the calculation.

Charging on the Electra network: the new Electra+ offers

Our network includes over 4,000 ultra-fast charging points across 644 stations in 10 European countries. Leader in ultra-fast charging in Belgium, second-largest operator in France, voted Europe’s most reliable network by Chargemap.

When you charge frequently at our Electra fast-charging stations, two no-commitment subscriptions lower the cost per kilowatt-hour:

Electra+ Essential: €1.99/month with no commitment, a €0.10/kWh discount on every charge at the Electra network.

Electra+ Smart: €4.99/month with no commitment, a €0.20/kWh discount on every charge on the Electra network.

Rates and discounts are the same in all countries where we operate. Find detailed Electra rates on our dedicated page. For businesses, centralized billing allows you to recover 100% of the VAT on each session.

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Frequently Asked Questions About Electric Vehicle Taxes in 2026

Will the registration certificate for an electric car still be free in 2026?

No. Since May 1, 2025, full exemption from the regional tax is no longer automatic. As of April 1, 2026, only the Hauts-de-France region maintains a partial 50% exemption on the fiscal horsepower. All other metropolitan regions apply the full rate, up to €60 per horsepower. Check service-public.fr based on your place of registration.

Will electric vehicles be subject to the environmental penalty in 2026?

No. 100% electric and hydrogen-powered cars are fully exempt from the CO2 penalty, which will reach a maximum of €80,000 in 2026 according to the Ministry of the Economy. They are also exempt from the weight-based penalty throughout 2026, except for specific eco-score requirements starting July 1, 2026, for large electric SUVs from outside the EU.

Do electric cars need a Crit’Air sticker?

Yes, even though the regulatory status of Low Emission Zones (LEZs) has changed: the Simplification Act of April 2026 provides for their elimination (subject to review by the Constitutional Council). The Crit’Air 0 sticker remains useful for local preferential measures (parking, reserved lanes). The sticker costs €3.85 including shipping and can be ordered exclusively at certificat-air.gouv.fr.

Can a company claim a VAT refund on charging its electric fleet?

Yes, 100%. According to the BOFiP (BOI-TVA-DED-30-30-20) and Article 206 of Annex II of the CGI, VAT on electricity used to charge a business vehicle is fully recoverable, whether the charging takes place at a public station, at the office, or at the employee’s home, provided there is a valid invoice in the company’s name.

Is a per-kilometer tax planned for electric cars?

Not at this time. The October 2025 report from the Court of Auditors mentions a potential rate of around €0.02/km to offset the decline in TICPE revenue, but no such measure has been enacted. The 2026 Finance Act maintains the current exemptions. Any potential adjustments could be included in the 2027 Finance Act.

For comparison, let’s look at three recent family-oriented vehicles to clearly illustrate the tax gap in 2026. A Toyota Yaris Hybrid pays the full registration fee in most regions, no longer qualifies for the eco-bonus, but remains exempt from the penalty if its emissions stay below 108 g CO2/km. A diesel Nissan Qashqai will have to pay the full registration fee, plus the annual corporate tax and a potential CO2 penalty. In contrast, a 100% electric, zero-emission vehicle (commercial or passenger) qualifies for multiple exemptions, targeted incentives in certain local jurisdictions, and reduced corporate tax rates for businesses. It is this difference that explains, from both a legal and tax perspective, why switching to an EV is a cost-effective choice—provided you verify the available programs and incentives before purchasing.

Key Takeaways

In 2026, the tax treatment of an electric vehicle remains very favorable: total exemption from the CO2 penalty (up to €80,000 saved), continued exemption from the weight-based penalty, 100% recoverable VAT on charging for businesses, and a Crit’Air 0 sticker that ensures access to local preferential schemes. The only real tightening concerns vehicle registration: as of May 1, 2025, most regions have lifted the exemption for EVs, and only the Hauts-de-France region maintains a partial 50% exemption. Looking ahead to 2027, the Court of Auditors has mentioned the introduction of a per-kilometer tax to offset the reduction in the TICPE, though no decision has yet been made.

To find Electra stations near you, download the app from the App Store or Google Play. Use the code PLUS2 to get your first monthof Electra+ free.

Written by Nicolas, Electra mobility expert