Exceptional tax deduction for acquiring or leasing new low-emission vehicles

Country / jurisdiction: France · Year: 2019 · Status: In force · Level: National · Type: Voluntary

Under Article 39 of the French General Tax Code, companies can benefit from an exceptional tax deduction—known as “suramortissement”—when investing in new low-emission heavy-duty vehicles (electric or hydrogen). This measure allows businesses to deduct more than the asset’s standard depreciation from their taxable income, helping offset the higher purchase cost of cleaner technologies. As revised by the 2025 Finance Act, the deduction now applies to the additional cost of zero-emission vehicles compared to conventional ones, with rates depending on vehicle weight. The scheme runs until 31 December 2030 and supports the transition to cleaner fleets by improving the financial viability of sustainable vehicle investments.

Official source: https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048844040