With the aim of accelerating the greening of the vehicle fleet, the finance law for 2024 adjusts taxes on vehicles.
• Increase in CO2 penalty rates (maximum amount increased from 50 to 60,000 euros above 225 g/km) and weight penalty from 2024 (Establishment of a progressive scale ranging from 10 to 30 euros/kg).
• End of the exemption from rechargeable electric hybrid vehicles on December 31, 2024.
• Various arrangements concerning the weight of weight.
• Regarding taxes on the assignment of vehicles for economic purposes (ex-TVS), Remember that there are two taxes : One on CO2 emissions, the other on the seniority of the vehicle. The scales of the annual tax on carbon dioxide emissions are revised with the establishment of a progressive scale for the 2024 to 2027 taxation ; The annual seniority tax is transformed into an annual tax on air pollutants emissions.
Gradual abolition of the CVAE
The finance law for 2023 provided for the abolition of the value added contribution of companies (Cvae) from 2024. The finance law for 2024 modifies the calendar of this announced deletion, Depending on the following terms :
- Deletion of the CVAE from 2024 for the taxation of the minimum contribution ;
- for other liables, The CVAE tax rate will be gradually lowered to 0,28 % for taxes 2024, to 0,19 % for 2025 and 0 taxes,09 % for taxes 2026.
The CVAE will disappear completely in 2027. Like the total deletion of the CVAE, reducing the rate of the ceiling of the territorial economic contribution (CET) depending on the added value to 1,25 % is postponed to 2027.
