Auto taxation. TVS replaced by two taxes in 2022

Don’t call it TVS anymore! From 1^er January 2022, the tax on company vehicles disappears from the Tax Code. It is split into two annual taxes which must be paid in January 2023. As a reminder, any company must pay TVS on passenger vehicles that it uses or owns in France, regardless of the state in which they are used. are registered.

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The rule until December 31, 2021

In 2021, the State reduced its calculation method for this tax, which until then had added 2 components: one based on the CO emission rate₂ or fiscal power (depending on the year of entry into service), a second based on the level of polluting emissions depending on the type of fuel used.
Now, companies are based on a linear scale (and no longer a slice system) where each gram of CO₂, from 21 to 269 g / km, is associated with an amount (see link below), on the model of the ecological penalty. For emissions from 270 g / km, the price is equal to the product between emissions and € 29 per gram per kilometer.

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What changes at 1^er January 2022

At 1^er January 2022, the government will introduce two annual taxes, based on the components of the TVS 2021, for passenger vehicles used for the needs of a professional activity.

• Annual tax on CO emissions₂
  For now, its price would be identical to the 2021 linear scale, but an evolution is planned. The tax will also no longer be calculated according to the number of quarters of use of the vehicle, but according to the exact number of days of use. The quarterly package will be optional until 1^er January 2023. The following are exempt: electric and hybrid vehicles (emitting less than 60 g / km of CO₂), as well as those combining electricity and E85, those using LPG and CNG or vehicles that can accommodate a person in a wheelchair …

• Annual tax on air pollutant emissions
  The scale of this tax is identical to that of the 2^e component of the TVS used until 2020. Vehicles will therefore be taxed according to the level of pollution emitted by their engine (type of energy) and their year of entry into service (table below). Note that the exemptions are identical to those provided for the annual tax relating to CO emissions.₂. Subtlety: hybrid vehicles that run on diesel and another fuel will now be considered as diesel vehicles if they exceed 120 g / km of CO₂ or 6 HP.

Finally, it should be noted that the road vehicle tax (TSVR) which concerns heavy goods transport vehicles is now renamed “axle tax”.

Sources: Fleet Solution VW Group, E.Leclerc energies, Total Energies.