2025 Finance Law: What are the implications for corporate vehicle fleet management? 

The 2025 Finance Act introduces several major measures that will significantly impact fleet management for companies operating in France. These new provisions are part of the government's ecological transition strategy, which aims to reduce CO₂ emissions in the transport sector.

End of tax deduction for polluting combustion engine vehicles 

From January 1, 2025, in accordance with the 2025 Finance Act, companies will no longer be able to deduct the depreciation of combustion engine cars emitting more than 170 g of CO₂/km from their taxes. This mainly affects high-consumption diesel and gasoline vehicles, which are still widely used in company fleets.

Fleet managers will therefore have to favor low-emission cars in order to continue to benefit from a tax advantage. This measure aims to encourage investment in cleaner vehicles, while making companies more accountable for the environmental impact of their mobility.  

Increase in the TICPE tax on fossil fuels 

The 2025 Finance Act also provides for a gradual increase in the Domestic Consumption Tax on Energy Products (TICPE), particularly on commercial diesel fuel. This increase raises fuel costs for companies whose vehicle fleets are still predominantly combustion-powered.

The government is thus seeking to steer purchasing decisions towards more sustainable alternatives, such as electric or hydrogen-powered vehicles.

A bonus for 100% green fleets

Conversely, companies with a 100% clean vehicle fleet (electric or hydrogen) will receive an annual bonus. The amount of this bonus will vary depending on the size of the fleet and the type of vehicles used.

This incentive scheme promotes responsible investment and supports fleet managers in their energy transition efforts. 

Mandatory environmental reporting for large fleets 

Starting in 2025, all companies with more than 250 employees will be required to publish an annual report on the carbon footprint of their vehicle fleets. This environmental reporting will become a legal obligation and will serve as a tool for greater transparency.

It will also enable better management of internal mobility policies and optimization of the environmental performance of vehicle fleets.  

Expansion of low-emission zones: priority for clean fleets

Starting in 2026, and in line with the objectives set by the 2025 Finance Act, fleets operating in Low Emission Zones (LEZs) in Paris, Marseille, Nantes, Bordeaux, Rennes, and Rouen must be composed of at least 50% low-emission vehicles. This new requirement directly impacts companies located in these urban areas.

Adapting the vehicle fleet to these standards will become essential in order to continue operating in urban areas.  

2025 Finance Act: How does Dadycar support your energy transition?

In light of these new obligations, Dadycar offers a comprehensive solution to facilitate the energy transition for businesses:

• CO₂ diagnosis of your vehicle fleet: identify the most polluting vehicles and plan their replacement.
• Projection and budgeting tools to facilitate the transition to electric or hydrogen vehicles.
• Automated environmental reporting, compliant with legal requirements.
• Monitoring of low-emission vehicles in low-emission zones, with alerts on regulatory thresholds.

Thanks to our technology, you can prepare for the future of your fleet management with complete peace of mind, while reducing your costs and your carbon footprint.