{"id":1079,"date":"2023-10-05T08:44:38","date_gmt":"2023-10-05T07:44:38","guid":{"rendered":"https:\/\/www.wiredcpa.com\/?p=1079"},"modified":"2023-10-05T08:44:38","modified_gmt":"2023-10-05T07:44:38","slug":"loi-de-finances-pour-2024-les-taxes-sur-les-voitures-de-societes-en-forte-hausse","status":"publish","type":"post","link":"https:\/\/www.wiredcpa.com\/fr\/loi-de-finances-pour-2024-les-taxes-sur-les-voitures-de-societes-en-forte-hausse\/","title":{"rendered":"Loi de finances pour 2024 – Les taxes sur les voitures de soci\u00e9t\u00e9s en forte hausse"},"content":{"rendered":"

Forte hausse de l’ex TVS, extension aux pick-up 4 places, fin d’exon\u00e9ration programm\u00e9e pour les v\u00e9hicules hybrides, augmentations du malus et de la taxe au poids… si\u00a0tout cela est vot\u00e9, \u00e7a va faire mal !<\/strong><\/p>\n

\u00a0<\/strong><\/p>\n

TAXES SUR LES VOITURES DE SOCI\u00c9T\u00c9S<\/strong><\/p>\n

Le Gouvernement a d\u00e9cid\u00e9 de renforcer, \u00e0 partir du 1er janvier 2024 et chaque ann\u00e9e jusqu’en\u00a02027<\/strong>, la\u00a0taxe annuelle sur les \u00e9missions de CO2 (dite \u00ab\u00a0taxe CO2 annuelle<\/strong>\u00a0\u00bb), l’une des deux composantes de l’ancienne TVS. Il en r\u00e9sultera dans la plupart des cas une\u00a0tr\u00e8s forte hausse<\/strong>\u00a0de la taxe au-del\u00e0 de\u00a075 gCO2\/km<\/strong>.<\/p>\n

\u00a0<\/strong><\/p>\n

V\u00e9hicules immatricul\u00e9s en WLTP<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n
Taux
\nd’\u00e9mission
\n(en g\/km)<\/td>\n		Montant
\nactuel<\/td>\n		\u00e0 partir du
\n1\/01\/2024<\/td>\n		2025<\/td>\n2026<\/td>\n2027<\/td>\nAugmentation
\n2027\/2023<\/td>\n<\/tr>\n
75<\/td>\n60<\/td>\n93<\/td>\n108<\/td>\n123<\/td>\n138<\/td>\n+ 130 %<\/td>\n<\/tr>\n
100<\/td>\n150<\/td>\n173<\/td>\n193<\/td>\n213<\/td>\n233<\/td>\n+ 55 %<\/td>\n<\/tr>\n
125<\/td>\n200<\/td>\n333<\/td>\n383<\/td>\n433<\/td>\n683<\/td>\n+ 242 %<\/td>\n<\/tr>\n
150<\/td>\n600<\/td>\n1183<\/td>\n1433<\/td>\n1733<\/td>\n2033<\/td>\n+ 239 %<\/td>\n<\/tr>\n
175<\/td>\n2065<\/td>\n2633<\/td>\n2958<\/td>\n3283<\/td>\n3608<\/td>\n+ 75 %<\/td>\n<\/tr>\n
200<\/td>\n3580<\/td>\n4258<\/td>\n4583<\/td>\n4908<\/td>\n5233<\/td>\n+ 46 %<\/td>\n<\/tr>\n
225<\/td>\n4725<\/td>\n5883<\/td>\n6208<\/td>\n6533<\/td>\n6858<\/td>\n+ 45 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

_<\/strong><\/p>\n

V\u00e9hicules immatricul\u00e9s en NEDC<\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n
Taux
\nd’\u00e9mission
\n(en g\/km)<\/td>\n		Montant
\nactuel<\/td>\n		\u00e0 partir du
\n1\/01\/2024<\/td>\n		2025<\/td>\n2026<\/td>\n2027<\/td>\nAugmentation
\n2027\/2023<\/td>\n<\/tr>\n
75<\/td>\n150<\/td>\n116<\/td>\n130<\/td>\n146<\/td>\n161<\/td>\n+ 7 %<\/td>\n<\/tr>\n
100<\/td>\n200<\/td>\n242<\/td>\n284<\/td>\n324<\/td>\n403<\/td>\n+ 102 %<\/td>\n<\/tr>\n
125<\/td>\n813<\/td>\n1012<\/td>\n1264<\/td>\n1504<\/td>\n1743<\/td>\n+ 114 %<\/td>\n<\/tr>\n
150<\/td>\n1950<\/td>\n2507<\/td>\n2814<\/td>\n3074<\/td>\n3333<\/td>\n+ 92 %<\/td>\n<\/tr>\n
175<\/td>\n3413<\/td>\n4132<\/td>\n4439<\/td>\n4699<\/td>\n4958<\/td>\n+ 45 %<\/td>\n<\/tr>\n
200<\/td>\n3900<\/td>\n5757<\/td>\n6064<\/td>\n6324<\/td>\n6583<\/td>\n+ 69 %<\/td>\n<\/tr>\n
225<\/td>\n5288<\/td>\n7382<\/td>\n7689<\/td>\n7949<\/td>\n8208<\/td>\n+ 55 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

_<\/strong><\/p>\n

Bar\u00e8me en fonction des chevaux fiscaux<\/strong><\/p>\n\n\n\n\n\n\n\n\n
Puissance fiscale<\/td>\nMontant
\nactuel<\/td>\n		\u00e0 partir du
\n1\/01\/2024<\/td>\n		2025<\/td>\n2026<\/td>\n2027<\/td>\nAugmentation
\n2027\/2023<\/td>\n<\/tr>\n
Inf\u00e9rieure ou \u00e9gale \u00e0 3 CV<\/td>\n750<\/td>\n1500<\/td>\n1750<\/td>\n2000<\/td>\n2250<\/td>\n+ 200 %<\/td>\n<\/tr>\n
De 4 \u00e0 6 CV<\/td>\n1400<\/td>\n2250<\/td>\n2500<\/td>\n3000<\/td>\n3250<\/td>\n+ 132 %<\/td>\n<\/tr>\n
De 7 \u00e0 10 CV<\/td>\n3000<\/td>\n3750<\/td>\n4250<\/td>\n4500<\/td>\n4750<\/td>\n+ 58 %<\/td>\n<\/tr>\n
De 11 \u00e0 15 CV<\/td>\n3600<\/td>\n4750<\/td>\n5000<\/td>\n5250<\/td>\n5500<\/td>\n+ 53 %<\/td>\n<\/tr>\n
Sup\u00e9rieure \u00e0 15 CV<\/td>\n4500<\/td>\n6000<\/td>\n6250<\/td>\n6500<\/td>\n6750<\/td>\n+ 50 %<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/strong><\/p>\n

SUPPRESSION DES EXON\u00c9RATIONS EN FAVEUR DES V\u00c9HICULES HYBRIDES<\/strong><\/p>\n

Ces exon\u00e9rations seront purement et simplement\u00a0supprim\u00e9es<\/strong>\u00a0\u00e0 compter du\u00a01er janvier 2025<\/strong>. Toutefois, les v\u00e9hicules fonctionnant au\u00a0super\u00e9thanol E85<\/strong>\u00a0continueront \u00e0 \u00eatre favoris\u00e9s au travers des\u00a0abattements<\/strong>\u00a0suivants (toujours \u00e0 partir de 2025) :<\/p>\n

    \n
  • 40\u00a0%<\/strong>\u00a0des \u00e9missions de dioxyde de carbone, sauf lorsque ces \u00e9missions exc\u00e8dent 250\u00a0grammes par kilom\u00e8tre ;<\/li>\n
  • 2 CV<\/strong>\u00a0pour la puissance administrative, sauf lorsque cette derni\u00e8re exc\u00e8de 12 CV.<\/li>\n<\/ul>\n

    \u00a0<\/strong><\/p>\n

    EXTENSION AUX V\u00c9HICULES DE TYPE PICK-UP COMPRENANT 4 PLACES ET\u00a0PLUS<\/strong><\/p>\n

    \u00a0<\/strong><\/p>\n

    REMPLACEMENT DE LA TAXE ANNUELLE SUR L\u2019ANCIENNET\u00c9 DES V\u00c9HICULES PAR UNE TAXE SUR LES \u00c9MISSIONS DE POLLUANTS ATMOSPH\u00c9RIQUES<\/strong><\/p>\n

    \u00a0<\/strong><\/p>\n

    AUGMENTATION DU MALUS CO2 ET DE LA TAXE AU POIDS<\/strong><\/p>\n

     <\/p>\n

    Source : projet de loi de finances pour 2024 (version du 27 septembre 2023).<\/em><\/p>\n

     <\/p>\n","protected":false},"excerpt":{"rendered":"

    Forte hausse de l’ex TVS, extension aux pick-up 4 places, fin d’exon\u00e9ration programm\u00e9e pour les v\u00e9hicules hybrides, augmentations du malus et de la taxe au poids… si\u00a0tout cela est vot\u00e9, \u00e7a va faire mal ! \u00a0 TAXES SUR LES VOITURES DE SOCI\u00c9T\u00c9S Le Gouvernement a d\u00e9cid\u00e9 de renforcer, \u00e0 partir du 1er janvier 2024 et chaque ann\u00e9e jusqu’en\u00a02027, la\u00a0taxe annuelle sur les \u00e9missions de CO2 (dite \u00ab\u00a0taxe CO2 annuelle\u00a0\u00bb), l’une des deux composantes de l’ancienne TVS. Il en r\u00e9sultera dans la plupart des cas une\u00a0tr\u00e8s forte hausse\u00a0de la taxe au-del\u00e0 de\u00a075 gCO2\/km. \u00a0 V\u00e9hicules immatricul\u00e9s en WLTP Taux d’\u00e9mission (en g\/km) Montant actuel \u00e0 partir du 1\/01\/2024 2025 2026 2027 Augmentation 2027\/2023 75 60 93 108 123 138 + 130 % 100 150 173 193 213 233 + 55 % 125 200 333 383 433 683 + 242 % 150 600 1183 1433 1733 2033 + 239 % 175 2065 2633 2958 3283 3608 + 75 % 200 3580 4258 4583 4908 5233 + 46 % 225 4725 5883 6208 6533 6858 + 45 % _ V\u00e9hicules immatricul\u00e9s en NEDC Taux d’\u00e9mission (en g\/km) Montant actuel \u00e0 partir du 1\/01\/2024 2025 2026 2027 Augmentation 2027\/2023 75 150 116 130 146 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"yoast_head":"\nLoi de finances pour 2024 - Les taxes sur les voitures de soci\u00e9t\u00e9s en forte hausse - Wired<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.wiredcpa.com\/fr\/loi-de-finances-pour-2024-les-taxes-sur-les-voitures-de-societes-en-forte-hausse\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Loi de finances pour 2024 - Les taxes sur les voitures de soci\u00e9t\u00e9s en forte hausse - Wired\" \/>\n<meta property=\"og:description\" content=\"Forte hausse de l’ex TVS, extension aux pick-up 4 places, fin d’exon\u00e9ration programm\u00e9e pour les v\u00e9hicules hybrides, augmentations du malus et de la taxe au poids… si\u00a0tout cela est vot\u00e9, \u00e7a va faire mal ! \u00a0 TAXES SUR LES VOITURES DE SOCI\u00c9T\u00c9S Le Gouvernement a d\u00e9cid\u00e9 de renforcer, \u00e0 partir du 1er janvier 2024 et chaque ann\u00e9e jusqu’en\u00a02027, la\u00a0taxe annuelle sur les \u00e9missions de CO2 (dite \u00ab\u00a0taxe CO2 annuelle\u00a0\u00bb), l’une des deux composantes de l’ancienne TVS. Il en r\u00e9sultera dans la plupart des cas une\u00a0tr\u00e8s forte hausse\u00a0de la taxe au-del\u00e0 de\u00a075 gCO2\/km. \u00a0 V\u00e9hicules immatricul\u00e9s en WLTP Taux d’\u00e9mission (en g\/km) Montant actuel \u00e0 partir du 1\/01\/2024 2025 2026 2027 Augmentation 2027\/2023 75 60 93 108 123 138 + 130 % 100 150 173 193 213 233 + 55 % 125 200 333 383 433 683 + 242 % 150 600 1183 1433 1733 2033 + 239 % 175 2065 2633 2958 3283 3608 + 75 % 200 3580 4258 4583 4908 5233 + 46 % 225 4725 5883 6208 6533 6858 + 45 % _ V\u00e9hicules immatricul\u00e9s en NEDC Taux d’\u00e9mission (en g\/km) Montant actuel \u00e0 partir du 1\/01\/2024 2025 2026 2027 Augmentation 2027\/2023 75 150 116 130 146 […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.wiredcpa.com\/fr\/loi-de-finances-pour-2024-les-taxes-sur-les-voitures-de-societes-en-forte-hausse\/\" \/>\n<meta property=\"og:site_name\" content=\"Wired\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/wiredcpa\/\" \/>\n<meta property=\"article:published_time\" content=\"2023-10-05T07:44:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.wiredcpa.com\/wp-content\/uploads\/2020\/12\/wired-compta-musique.png\" \/>\n\t<meta property=\"og:image:width\" content=\"2363\" \/>\n\t<meta property=\"og:image:height\" content=\"708\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.wiredcpa.com\/fr\/#organization\",\"name\":\"Wired Expertise Comptable - 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