Tax on company vehicles in 2018: incentives to pollute less

The bill financing social security (PLFSS) for 2018 updates the schedule of the TVS to promote the purchase of clean vehicles.

Encourage them to pollute less. This is the aim of the measure in the PLFSS for 2018 to increase the tax on company cars (TVS) on the polluting vehicles. The new rates will come into force on January 1, 2018.

the Three levers of increase of the tax are to be expected.

1. Increase in the scale based on CO2 emissions

article 13 of The PLFSS for 2018 predicts an increase in the scale of the TVS for vehicles taxed according to CO2 emissions.

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The threshold of the first tranche will not be more than 50g/km but will be lowered to 20g/km. The rates for cars that emit more than 100g/km will increase.

2. End the tax exemption for the diesel hybrid

The update of the schedule puts an end to the exemption of TVS as a function of CO2 emissions for the hybrid cars diesel.

Only the owners of hybrid cars with gasoline will be exempt, if the vehicle emits less than 100g/km (compared to 110g/km in 2017). The exemption period shall be extended and shall continue for a period of 12 quarters (8 quarters in 2017).

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The exemption will be the same final for the vehicles whose emissions are less than or equal to 60g/km, that is to say, for plug-in hybrids.

3. Increase in function of the year of release

The schedule related to the year of release of the vehicle will be changed. Now, there will be a difference in the vehicles put in circulation from 2011 to 2014 and post-2015.

All the vehicles that came out before December 31, 2000 will be taxed at the highest rate, previously only vehicles that came out before December 31, 1996 were the most taxed.

4. Calendar year from 2018

Attention, other changes to take into account: the taxable period of the TVS will be the calendar year (and not from 1 October to 30 September) from 2018.

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Taxes & fees

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The TVS due for the period from 1 October to 31 December 2016 and for the period from 1 January to 31 December 2017 will be to wear on the VAT return filed in January 2018.