Fleet greening
French obligation for companies with over 50 employees and 100+ light vehicles to include a minimum share of low-emission vehicles at each fleet renewal.
Definition
Fleet greening refers to the French regulatory obligation requiring private companies with more than 50 employees, operating a fleet of more than 100 light vehicles, to include a minimum share of low-emission (“clean”) vehicles at each renewal. Established by the 2019 mobility orientation law (LOM) and strengthened by the 2021 Climate and Resilience law, the mechanism has been binding and tax-enforced since 2025.
In detail
The trajectory applies to each vehicle renewal and follows a set calendar:
| Year | Minimum share of clean vehicles |
|---|---|
| 2022 | 10% |
| 2024 | 20% |
| 2027 | 40% |
| 2030 | 70% |
Since March 2025, non-compliance triggers an annual incentive tax (TAI), due for each clean vehicle missing against the quota: €2,000 in 2025, €4,000 in 2026, €5,000 from 2027. On a 200-car fleet, one year of delay quickly adds up to several tens of thousands of euros.
“Clean vehicles” cover electric and hydrogen vehicles and, partly, plug-in hybrids meeting the applicable emission threshold. Fleet greening combines with two other constraints that must be managed together:
- ZFE-m low-emission zones, which restrict the most polluting vehicles in large agglomerations;
- Carbon reporting (scope 1 for the owned fleet, scope 3 for travel and commuting) under the CSRD directive.
For a fleet manager, greening is therefore not a CSR display: it is a regulatory, tax and accounting trajectory. The central trade-off at renewal pits the purchase cost of a clean vehicle against the combined cost of TAI + the depreciation of a downgraded Crit’Air vehicle + the carbon cost.
Worked example
For a company with 150 light vehicles subject to the 2026 quota (20%), about 30 clean vehicles are expected at renewal. Each missing clean vehicle exposes the company to the TAI: at €4,000 in 2026, a shortfall of 10 vehicles represents €40,000 of tax for the year.
Frequently asked questions
Which companies are affected by fleet greening?
Private companies with more than 50 employees managing a fleet of more than 100 light vehicles. The minimum share of clean vehicles rises from 20% in 2024 to 40% in 2027, then 70% in 2030, and non-compliance triggers the annual incentive tax (TAI).
What does a company risk if it misses the quota?
Since March 2025, it is liable for the annual incentive tax (TAI), due for each missing clean vehicle: €2,000 in 2025, €4,000 in 2026, €5,000 from 2027. Beyond the tax, recent combustion vehicles also suffer the depreciation tied to downgraded Crit'Air classes.
Related terms
- LOM law, the legislative framework that creates the obligation
- Low-emission zone (ZFE), the driving restriction pushing towards the same renewal
- Crit’Air sticker, the classification that determines a vehicle’s eligibility
