Annual tax on heavy goods vehicles (former axle tax)
Verified 01 January 2023 - Legal and Administrative Information Directorate (Prime Minister), Ministry of Finance
The annual tax on heavy goods vehicles (the former axle tax) must be paid by users of heavy goods vehicles comprising at least 2 axles. The truck has to weigh 12 tons minimum and circulate in Metropolis France. The fee shall apply exclusively to uses in the context of a professional economic activity. The TSVR: titleContent is deleted.
Vehicles subject to the tax
To be subject to tax, the vehicle must meet the following 3 conditions:
- Be used or acquired in a professional framework for economic activity
- Circulate in Metropolitan France
- Weigh 12 tons minimum
FYI
Vehicles agricultural and forestry used in 2023 shall be provided with broader exemption as before.
All vehicles which belong to cooperatives approved, Cuma: titleContent and agricultural work companies (ETA). The exemption applies to all vehicles used for the transport of plants,animals, of minerals or goods of plant, animal or mineral origin which are necessary for an agricultural or forestry activity.
Round-trip travel used for these purposes is exempt.
Vehicles subject to tax | Exempt vehicles (or tax not applicable) |
|---|---|
|
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Warning
Vehicles traveling in a overseas department don't pay the tax.
The one who uses the vehicle pays the tax.
You must belong to one of the following categories:
- You are the proprietor of vehicle
- You are tenant with a contract of leasing
- You are a tenant with a rental contract of 2 years or more
- You are sub-tenant with a sublease of 2 years or more
- You pay the car rental or purchase fee for the user
Warning
you pay the tax even if the vehicle has remained unused for most of the year.
Infographie - What axle tax should be paid?
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The vehicle category is defined by the weight expressed in tons, the number of axles and the type of suspension (air suspension or other suspension).
Category of vehicle | PTAC (weight in tons) | Tariff in the case of air suspension | Tariff for other suspension systems |
|---|---|---|---|
Truck with 2 axles (A1) | From 12 | €124 | €276 |
Truck with 3 axles (B1) | From 12 | €224 | €348 |
Truck from 4 axles (C1 and C2) | Between 12 and 26 | €148 | €228 |
From 27 | €364 | €540 | |
Truck with 1-axle semi-trailer (D1 and D2) | Between 12 and 19 | €16 | €32 |
From 20 | €176 | €308 | |
Truck with 2-axle semi-trailer (E1 to E4) | Between 12 and 26 | €116 | €172 |
Between 27 and 32 | €336 | €468 | |
Between 33 and 38 | €468 | €708 | |
From 39 | €628 | €932 | |
Truck with semi-trailer from 3 axles (F1 and F2) | Between 12 and 37 | €372 | €516 |
From 38 | €516 | €700 | |
Trailer (R) | From 16 | €120 | €120 |
If a truck is only traveling for part of the year, it is possible to apply for an adjustment on the basis of the annual tariff based on the driving time, calculated in months. Each fraction of a month is counted for a whole month.
Regular price
The tax rate varies according to the category of vehicle.
The category of the vehicle is defined by the PTAC: titleContent expressed in tons, the number axles and the type of suspension (air suspension or other).
The PTAC is the weight of the combination of the towing vehicle and the trailer or semi-trailer, together with the load, the driver and any passengers.
The aggregate TCCA shall not exceed PTRA: titleContent of the towing vehicle.
Category of vehicle | PTAC (tons) | Price in case of air suspension | Tariff for other suspension systems |
|---|---|---|---|
Truck with 2 axles (A1) | From 12 | €124 | €276 |
Truck with 3 axles (B1) | From 12 | €224 | €348 |
Truck from 4 axles (C1 and C2) | Between 12 and 26 | €148 | €228 |
From 27 | €364 | €540 | |
Truck with 1-axle semi-trailer (D1 and D2) | Between 12 and 19 | €16 | €32 |
From 20 | €176 | €308 | |
Truck with 2-axle semi-trailer (E1 to E4) | Between 12 and 26 | €116 | €172 |
Between 27 and 32 | €336 | €468 | |
Between 33 and 38 | €468 | €708 | |
From 39 | €628 | €932 | |
Truck with semi-trailer from 3 axles (F1 and F2) | Between 12 and 37 | €372 | €516 |
From 38 | €516 | €700 | |
Trailer (R) | From 16 | €120 | €120 |
You can use a calculation aid sheet proposed by the tax department:
Road-rail tariff
Trucks can use a mode of transport that combines rail and road transport.
This is the rate "road-rail".
The tax is then reduced by 75%.
The tax rate varies according to the category of vehicle.
The category of the vehicle is defined by the PTAC: titleContent expressed in tons, the number axles and the type of suspension (air suspension or other).
The PTAC is the weight of the combination of the towing vehicle and the trailer or semi-trailer, together with the load, the driver and any passengers.
The aggregate TCCA shall not exceed PTRA: titleContent of the towing vehicle.
Category of vehicle | PTAC: titleContent (tons) | Price in case of air suspension | Tariff for other suspension systems |
|---|---|---|---|
Truck with 2 axles (A1) | From 12 | €31 | €69 |
Truck with 3 axles (B1) | From 12 | €56 | €87 |
Truck from 4 axles (C1 and C2) | Between 12 and 26 | €37 | €57 |
From 27 | €91 | €135 | |
Truck with 1-axle semi-trailer (D1 and D2) | Between 12 and 19 | €4 | €8 |
From 20 | €44 | €77 | |
Truck with 2-axle semi-trailer (E1 to E4) | Between 12 and 26 | €29 | €43 |
Between 27 and 32 | €84 | €117 | |
Between 33 and 38 | €117 | €177 | |
From 39 | €157 | €233 | |
Truck with semi-trailer from 3 axles (F1 and F2) | Between 12 and 37 | €93 | €129 |
From 38 | €129 | €175 | |
Trailer (R) | From 16 | €30 | €30 |
You can use a calculation aid sheet proposed by the tax department:
Please note
in the case of a personal vehicle used for business purposes, the tax shall be reduced according to the number of kilometers driven.
The declaration shall be made in annex to your paperless VAT return.
The declaration and payment shall be made 1 time per year, in the month of January the year following the use of the vehicle.
Please note
a company subject to the simplified VAT system pays the VAT on the same date as its annual VAT return.
The declaration shall be made only online.
Répondez aux questions successives et les réponses s’afficheront automatiquement
Normal VAT or non-VAT system
The axle tax shall be declared and paid only in line.
The tax declaration must be attached to your VAT return.
VAT and similar taxes - Form No 3310A
FYI
One help sheet to the calculation 2856-FC-SD is available on the tax website. It includes a detail for each vehicle and a summary table that allows file your return.
Who shall I contact
Simplified system of taxation
The axle tax shall be declared and paid only in line.
The tax declaration must be attached to your VAT return.
Annual VAT Adjustment Declaration - Simplified scheme (No 3517-CA12)
FYI
One help sheet to the calculation 2856-FC-SD is available on the tax website. It includes a detail for each vehicle and a summary table that allows file your return.
Who shall I contact
Warning
You must not no supporting documents to your statement.
You must keep a summary of the vehicles used.
This document must mention the characteristics of the vehicle and the driving times.
You must submit this summary when request from the tax authorities.
The tax department has a template that you can use:
Who shall I contact
Who can help me?
Find who can answer your questions in your region
General characteristics of vehicles subject to tax
Tariffs of the annual tax on heavy goods vehicles and exemptions
PTAC Rules (Total Weight Allowed)
Directorate General of Customs and Indirect Taxes