Car taxes in Europe

The eco-malus is a one-off tax levied at purchase or first registration of a vehicle. It is designed to make the most-polluting models more expensive: its base rests mainly on CO₂ emissions per kilometre, sometimes supplemented by a component tied to the vehicle's weight. This is an area where the gaps between countries can be wide, since each State sets its own scale and triggering thresholds.

From one country to the next, the mechanism ranges from no tax at all to amounts that can be high for powerful vehicles. The Czech Republic applies no eco-malus and no registration tax. Luxembourg likewise has no eco-malus at purchase. Belgium applies a registration tax whose scale varies by Region. France combines a CO₂ malus and a weight malus, both capped but potentially substantial, and revised with each finance act.

These scales change frequently; the points below reflect the state of information in 2026. The example below illustrates these differences on a single vehicle, for guidance only.

France focus — 2026 schedule. In France, two purchase taxes add up. The CO₂ malus starts at 108 g/km and reaches its cap of €80,000 from 192 g/km (up from €70,000 in 2025). On top comes the tax on mass in running order (the weight malus), due from 1,500 kg — the mass shown in box G of the registration certificate — on a marginal scale: €10/kg from 1,500 to 1,699 kg, €15/kg from 1,700 to 1,799 kg, €20/kg from 1,800 to 1,899 kg, €25/kg from 1,900 to 1,999 kg, then €30/kg above 2,000 kg. Mass allowances apply: 100 kg for hybrids, 200 kg for plug-in hybrids, 600 kg for electric vehicles (from 1 July 2026) and 200 kg for families with three or more children. In 2026, the two malus combined remain capped at €80,000. These schedules are revised with each finance act.

For VAT purposes, a vehicle is treated as new when it is less than six months old or has covered fewer than 6,000 km; beyond either threshold it falls under the used-vehicle regime. For a new vehicle bought in another Member State, the transaction is an intra-EU acquisition: VAT is due in the country of destination, at that country's national rate.

Used vehicles follow a separate regime (standard rules or the margin scheme depending on the seller), and VAT is handled differently. VAT is also independent of registration duties and national taxes (registration, malus, annual tax), which apply on top where relevant. These points describe the mechanisms in force in 2026 and do not constitute tax advice.

Road tax is an annual tax tied to ownership of the vehicle, separate from the taxes paid once at purchase. Where it exists, its base usually rests on CO₂ emissions and/or engine displacement. Whether it applies, and how much it amounts to, varies from one country to the next, and its real weight is felt over the period of ownership.

• Czech Republic: no annual road tax for private individuals (since 2022).
• Luxembourg: a modest annual tax, based on CO₂ emissions and engine displacement.
• Belgium: an annual road tax whose scale varies by Region (Flanders, Wallonia, Brussels).
• France: no annual road tax for private individuals.

These scales change regularly; the information above reflects what is known in 2026.

Each country combines three items in its own way: the registration tax (at purchase), the eco-malus (at purchase) and the road tax (annual). Here is a factual summary, in the order Czech Republic, Luxembourg, Belgium, France.

• Czech Republic: no eco-malus, no registration tax and no annual road tax for private individuals (since 2022). Standard VAT of 21%.
• Luxembourg: no eco-malus and no registration tax; a modest annual road tax, based on CO₂ emissions and engine displacement. Standard VAT of 17%.
• Belgium: a registration tax and an annual road tax, whose scales vary by Region (Flanders, Wallonia, Brussels). Standard VAT of 21%.
• France: a CO₂ malus and a weight malus at purchase, capped but potentially high and revised with each finance act; no annual road tax for private individuals. Standard VAT of 20%.

These scales change; the points above reflect the state of information in 2026 and do not constitute tax advice. For figures specific to your model, see the relevant model page, which sets out the country-by-country detail.