Starting January 1, 2027, a change in French tax policy will affect micro-hybrid vehicles, removing a 100 kg tax reduction from their weight-based tax calculation. This adjustment is part of the 2025 finance bill and represents a broader effort to adjust automotive taxation in France. The change will significantly increase the tax burden for many drivers, especially those who rely on micro-hybrids—vehicles that use a small electric motor to assist the internal combustion engine. The new threshold for the weight-based tax will be set at 1,500 kg in 2027, a reduction from the current 1,600 kg and the initial 1,800 kg in 2022. Only micro-hybrids with electric motors producing less than 30 kW, or about 40 horsepower, will lose this tax benefit. Non-rechargeable hybrids with electric motors of at least 30 kW will still qualify for the 100 kg reduction. Rechargeable hybrids that can travel more than 50 kilometers in 100% electric mode will get a larger reduction of 200 kg, but this is limited to 15% of the vehicle's total weight. Electric vehicles, which were included in the weight-based tax system in July 2026, will continue to benefit from a 600 kg reduction until 2028. These distinctions reflect the government's push toward full electrification, aligning with European goals to phase out new gasoline and diesel vehicles by 2035. The weight-based tax is just one part of the growing financial pressure on traditional internal combustion vehicles. Starting in 2027, the trigger threshold for the CO2 tax will be lowered from 108 g/km to 103 g/km, while the maximum tax amount will increase from 80,000 to 90,000 euros. These changes place greater pressure on larger vehicles like SUVs and sedans. Sébastien Bonnet, a territorial manager for the National Association for Automotive Training, noted that additional taxes and the removal of some conversion bonuses have widened the cost gap between thermal and electric vehicles. When all factors are considered, electric vehicles are generally at least twice as expensive as their thermal counterparts. For consumers planning to buy a new vehicle, these changes require more careful consideration. The exact power of the electric motor becomes crucial, as a vehicle labeled a "micro-hybrid" by the manufacturer can fall into either the taxed or exempt category depending on whether it produces 28 or 32 kW. This technical difference can mean several hundred euros in additional tax at the point of purchase. The most affected models are typically entry and mid-range models from major manufacturers, which use light micro-hybridization as a cost-effective way to meet emission standards. The exact financial impact of the tax changes will depend on the final tax amounts, which have not yet been officially announced. However, the mechanism is clear: each kilogram over the 1,500 kg threshold will be taxed progressively. For example, a micro-hybrid vehicle weighing 1,650 kg, which previously benefited from a reduced tax weight of 1,550 kg, will now be taxed on its full weight of 1,650 kg—150 kg over the new threshold. Beyond environmental goals, this reform is also driven by budgetary needs. Revenue from automotive taxes is a significant source of state funding. By tightening the criteria for tax exemptions, the government aims to expand the taxable base, partially offsetting the drop in revenue from the shift to electric vehicles. Additionally, the government plans to reform the Personal Training Account (CPF), introducing penalties of up to 350 euros for certain employees starting in 2027, aimed at curbing fraudulent or unnecessary training claims. The removal of the tax benefit for micro-hybrids may lead to their decline in favor of either traditional internal combustion engines, which are cheaper to produce, or rechargeable hybrids, which are better positioned fiscally. Some analysts predict a market split between low-cost thermal vehicles and high-end electric or rechargeable hybrids, leaving intermediate options struggling. The planned removal of the tax reduction for electric vehicles in 2028 will mark another turning point, signaling that even zero-emission vehicles will eventually face the full weight of automotive taxation. This shift raises concerns about social equity, as electric vehicles remain significantly more expensive to purchase than their thermal counterparts. The cumulative taxes could make medium-sized family cars unaffordable for many households, potentially pushing them toward the second-hand market or smaller models that may not meet their needs.