Not for cars and commercial vehicles: this rate, introduced in 2021 by the Climate and Resilience Act in Article L. 224-10 of the Environmental Code, now covers only companies with more than 100 mopeds and light motorcycles. For fleets of at least 100 light vehicles, the annual incentive tax applies, with a 25% target in 2027 calculated over vehicles added since 2024. Public buyers remain subject to their own purchasing quotas.
Read the source article: Fleet greening: tax and quotas from 2026 to 2030