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Conformément à l'article 3 de l'arrêté du 24 décembre 2025 (NOR : CPPE2534454A), ces dispositions, dans leur rédaction issue de l'article 1er de l'arrêté précité, entrent en vigueur le 1er janvier 2026.

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En 2026, le tarif unitaire de la taxe est égal à 8,13 € par 1 000 kilomètres parcourus.

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A modifié les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. A422-1, Art. A422-8, Art. A422-30\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des impositions sur les biens et services
\n Art. A132-2, Art. A421-52, Art. A421-53, Art. A423-16\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000053321893", "cible": false, "cidtexte": "LEGITEXT000044595989", "id": "LEGIARTI000053330505", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000053330505", "liens_entrants": true }

Article A421-53 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2026 (Code des impositions sur les biens et services)