The2025 Finance Bill (PLF 2025) intensifies the measures and regulationsand tax requirements to accelerate the transition to more sustainable mobility. Between a tougher ecological malus, penalties for non-compliance with low-emission vehicle quotas, new taxes and reinforced obligations for the installation of charging stations, companies need to adapt quickly. This complex legislation redefines the rules of the game for fleet managers, imposing strategic choices with far-reaching consequences. Understanding these changes is crucial to limiting costs, seizing tax opportunities and effectively managing fleet electrification. Discover the key points to anticipate and structure your mobility strategy in the face of this major reform.
2025: a fiscal upheaval for corporate fleets
The year 2025 redefines companies' fleet management strategies. With the 2025 Finance Bill (PLF 2025), the fiscal framework will become tougher, imposing clearer choices in favor of electric mobility. Between tougher malus, the abolition of exemptions for hybrids and new incentive taxes, fleet managers need to adjust their strategy to avoid an explosion in costs.
Tougher regulations drive greening, but greater complexity
The objective is clear: to accelerate the electrification of the vehicle fleet. But this ambition is accompanied by increasingly complex regulations, making decision-making more difficult for companies. Here are the main changes shaping the market.
Annual tax on CO₂ emissions
Since January 1, 2025, the annual tax on CO₂ emissions (replacing the former TVS) has applied to every vehicle, depending on its emission level.
👉 End of hybrid exemption: plug-in hybrid vehicles (PHEVs) are no longer eligible for exemptions. Only vehicles using E85 superethanol can benefit from a specific allowance.
Malus CO₂: progressively tougher thresholds and tariffs
The threshold for triggering the CO₂ malus is gradually lowered each year, directly impacting companies' choices. Since the beginning of 2025, the threshold for triggering the CO₂ malus has been lowered to 113 g/km, compared with 118 g/km previously.
📌 S pecial feature: Vehicles with more than 8 seats benefit from an adjusted threshold of 85 g/km in 2025.
Weight bonus: extension to rechargeable hybrids
The weight-based malus will now apply to plug-in hybrid vehicles (PHEVs) from 2025, if their range exceeds 50 km. These new rules aim to penalize the heaviest vehicles, which are often more fuel-hungry and CO₂ emitters. For fleet managers, this means a strategic reassessment of acquisitions to favor lighter, less taxed models.
👉 Exemptions from July 2026: certain electric and hydrogen vehicles will benefit from an exemption.
Removal of the ecological bonus for LCVs
The €3,000 ecological bonus for the purchase of a new electric light commercial vehicle (LCV) will disappear in 2025. It will be replaced by a reinforced system of Energy Savings Certificates (CEE), with a "x4" bonus for new LCVs.
New fleet greening tax from 2026
To encourage companies to accelerate the electrification of their fleets, an annual incentive tax will apply from 2026.
📌 Advantage: 100% electric and hydrogen vehicles benefit from an increased coefficient to reduce the amount of tax.
In 2025, NEAs are getting a facelift and taxes are getting tougher!
To encourage the transition to electric vehicles, NEA tax conditions for electric vehicles are becoming more advantageous.
Benefits in kind mechanism
A benefit in kind is a good or service provided free of charge or at a reduced rate by the employer. It constitutes a form of additional remuneration and must appear on the employee's pay slip.
Key features of NEAs :
- They can include goods or services such as company cars, housing, luncheon vouchers, etc.
- They are subject to social security contributions and income tax.
- Valuation can be either flat-rate or based on actual value.
Treatment of NEAs on the pay slip :
- They are added to the gross salary to calculate social security contributions and taxes.
- They are then deducted from the net salary payable.
Need to understand how benefits in kind work in 2025? Here are two simulators that will help you calculate the penalties for not going green, as well as a simulator to find out the value of NEAs for your employees.
Changes in rates for internal combustion and hybrid vehicles
Thermal and hybrid vehicles are seeing their NEA rates rise considerably.
Concrete examples of impact on pay slips
🚗 Heat engine vehicle - Peugeot 3008
🔍 Tax consequences: A net increase in the benefit in kind, impacting gross taxable salary and social security contributions.
Eco-certified electric vehicle - Renault Scenic
🔍 Result: A controlled increase in NEA, mitigated by the reinforced allowance specific to eco-scored vehicles.
Detailed financial impact for the employee
Let's take the example of a €1,944 per annum increase in the NEA as a result of the new rules:
Tax consequences for the company
👉 Conclusion: The strengthening of NEAs is having a heavy impact on company and employee taxation, but eco-scored electric vehicles still offer opportunities for optimization.
Financial penalties for companies failing to meet greening quotas
The 2025 Finance Bill imposes strict targets for the greening of fleets. Companies that fail to meet these quotas will face progressive financial penalties. This strategy is designed to speed up the integration of low-emission vehicles into business fleets.
Progressive penalties from 2025
Failure to comply with greening quotas will result in significant fines.
📌 S pecial feature: 100% electric and hydrogen vehicles benefit from an increased coefficient, reducing the amount of tax for companies integrating them into their fleets.
Capping penalties
To avoid disproportionate penalties, fines are capped at 1% of a company's French sales. This measure is designed to balance regulatory pressure with companies' financial capacity.
Mandatory installation of recharging points in company parking lots
The growth of electric vehicles means that recharging infrastructures need to be extended. The PLF 2025 therefore reinforces the obligation to install charging stations in company parking lots.
What are the requirements depending on the size and type of parking lot?
Requirements vary depending on the type of parking lot and its date of construction or renovation:
- Existing parking lots with more than 20 spaces: Installation of at least 1 terminal for every 20 spaces.
- New or refurbished parking lots (>10 spaces) : Equip 20% of spaces with recharging points
Bump: a key partner for the installation of charging stations
Bump helps companies comply with regulations and optimize their facilities:
- Turnkey solutions for the installation of legally compliant bollards.
- Tailor-made offers adapted to the specific needs of fleets.
- Personalized support to anticipate regulatory changes and maximize savings.
👉 Anticipate your charging infrastructure needs today to avoid tomorrow's regulatory constraints.
What kind of financial support will companies receive in 2025?
Faced with the tax tightening imposed by the PLF 2025, a number of financial aid schemes have been introduced to help companies make the transition to more sustainable fleets. These measures are designed to offset the costs associated with the acquisition of electric vehicles and the installation of recharging infrastructures.
Incentives to facilitate fleet electrification
The main financial aids available in 2025 :
- ✅ VAT reduced to 5.5% on charging infrastructure installations, an opportunity to cut investment costs.
- ✅ Purchase aid for light commercial vehicles (LCVs): between €2,600 and €3,200, depending on the size of the company's fleet.
- ✅ Acquisition aid for electric heavy goods vehicles (HGVs) or coaches: via the Certificats d'Économie d'Énergie (CEE), this aid can reach €53,000 for road tractors over 26 tons.
Removal of the ecological bonus for LCVs
From 2025, the €3,000 ecological bonus for the purchase of new electric LCVs will be abolished. In return, companies can turn to the CEE scheme, with a 4-fold multiplier for new vehicles.
👉 This development reinforces the importance of anticipating investments and maximizing the use of available aid schemes.
How does Bump facilitate access to aid?
Bump offers comprehensive support to maximize access to financing:
- 📊 Personalized diagnosis to identify the most relevant aids according to the company's profile.
- ⚙️ Turnkey installation of charging infrastructures, optimizing financing arrangements.
- 📄 Administrative support in preparing applications to obtain aid quickly and efficiently.
- 🔄 Strategic monitoring to anticipate regulatory and tax developments.
👉 Opting for Bump means guaranteeing a controlled energy transition, by benefiting from tailor-made, optimized solutions.
Extended greening obligations from 2028
The PLF 2025 is not limited to large companies. From 2028, the greening obligations will extend to SMEs with a fleet of 50 vehicles, compared with 100 vehicles today.
Significantly lower thresholds
This represents a real turning point for small and medium-sized businesses, who will now have to integrate more low-emission vehicles into their mobility strategy.
An opportunity for SMEs
This measure is both a constraint and an opportunity:
- Anticipating the change will make it easier to access current financial aid.
- Greening your fleet today is also a way of demonstrating your commitment to the energy transition and reducing your carbon footprint.
Public and institutional figures promoting the greening of professional fleets
The energy transition is not just a matter for companies. Public and institutional players play a key role in supporting and structuring the greening of professional vehicle fleets. Their positions, legislative actions and strategies guide market developments and company decisions.
Gérard Leseul and Jean-Marie Fiévet: committed MPs
These two members of the French National Assembly are leading the way in promoting more sustainable mobility.
- Gérard Leseul: a fervent advocate of the energy transition, he is campaigning for the acceleration of greening obligations within the framework of finance bills. His proposals include making recharging infrastructures more accessible and reducing administrative hurdles for businesses.
- Jean-Marie Fiévet: involved in debates concerning new regulations on electric vehicles and greening quotas, he actively supports incentives to help companies take the electrification plunge.
Stéphane Séjourné: a "demand shock" to boost the market
The European Commissioner for Industrial Strategy, Stéphane Séjourné, recently highlighted the importance of business fleets in the development of the electric vehicle market in Europe.
A "demand shock" to support the automotive industry
In an interview on France Inter on January 20, 2025, Stéphane Séjourné announced a series of measures to accelerate demand for electric vehicles via corporate fleets:
- Targeted incentives: Europe is planning specific measures to encourage companies to rapidly convert their fleets to electric vehicles.
- Support for European production: The aim is to direct demand towards European manufacturers in order to stimulate local industry and boost market competitiveness.
- Developing the second-hand market: Séjourné stresses the importance of structuring a secondary market for electric vehicles, to make electric vehicles accessible to as many people as possible.
A "simplification shock" to support businesses
On February 26, 2025, concrete announcements are expected to ease the transition:
- Simplification of administrative procedures: Certain reporting obligations will be lightened to simplify the energy transition for companies.
- Greater flexibility: Companies will benefit from more flexible processes to meet climate requirements without undue administrative pressure.
👉 These European measures represent a major opportunity for French companies wishing to accelerate the electrification of their fleets, while optimizing their investments.
A sector under pressure, but full of opportunities
Faced with increasing regulatory requirements and industrial challenges, companies need to seize these opportunities to boost their competitiveness and adapt to market trends.
- Meet climate expectations while anticipating future tax and regulatory obligations.
- Access to financial and administrative incentives designed to facilitate this transition.
- Support European manufacturers, by encouraging the purchase of locally-produced vehicles.
Prepare your fleet today to meet PLF 2025 requirements
The Finance Bill 2025 marks a major turning point for corporate fleets. Between increased malus, penalties for non-compliance with greening quotas and new obligations to install charging stations, it's crucial to anticipate and adapt one's strategy. In addition, it is complemented by other regulations, such as the famous LOM law, as well as ESG criteria and CSRD directives.
Companies that act quickly will not only benefit financially, but also gain greater control over regulatory risks. Call on Bump to help you make the transition to a more sustainable, high-performance fleet.
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