TVS 2026: calculation and points of vigilance
The TVS no longer exists under this name, but the calculation logic remains via two taxes. Here's how to think in 2026.
Expert note: This article was written by our chartered accountancy firm. Information is current as of 2026. For a personalised review of your situation, contact us.
TVS 2026: calculation and points of vigilance
Updated March 30, 2026 - When we look for TVS 2026 calculation, we must remember a basic point: the TVS has been replaced by two taxes on the allocation of vehicles for economic purposes. In practice, many companies continue to use the old name.
To complete, also see Benefit in kind electric vehicle, Meal expenses taxes 2026 and Tax or social question.
The calculation is based on two bricks
- ▸the annual tax on CO2 emissions;
- ▸the annual tax on atmospheric pollutants.
The amount depends in particular on the vehicle, its characteristics and its duration of use in economic activity.
Points not to forget
- ▸the declaration can be made via the appropriate VAT annex depending on the regime;
- ▸certain low mileage costs may exempt from declaration;
- ▸the rules have undergone recent developments, particularly since 2025.
Hayot Expertise advice: the correct calculation does not start with a price. It begins with the correct identification of taxable vehicles and their period of assignment.
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Conclusion
As of March 30, 2026, talking about TVS 2026 remains practical for research, but the calculation must be done according to the two current taxes and the up-to-date rules.
📞 Do you want to secure your ex-TVS calculation before deposit? We can help you get the foundations right. Make an appointment with an expert
(Official sources: Entreprendre.Service-Public.fr on ex-TVS taxes, declaration and developments)
Article written by Samuel HAYOT
Chartered Accountant, registered with the Institute of Chartered Accountants.
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