The TVS (Taxe sur les véhicules de société) applies to passenger transport vehicles owned by for-profit French companies. The vehicles overarched for this tax are cars, multi-use (N1 category - light good and passenger transportation) and pick ups. 

The tax is based on 2 components, each one bringing a tariff: CO2 emissions rate (or horse power for older vehicles) and Environmental impact (air pollution level) according type of engine and fuel.

Electric vehicle that only runs on electric power and emits less than 60 g / km of CO2 is exempted. Hybrid vehicles (gasoline + natural gas or LPG) are definitively exempted from the tariff of the first component if they emit less than 60 g / km of CO2  or temporarily if emit between 60 and 100 g / km of CO2.