The French government made headlines last year for introducing a set of new rules that would tax environmentally unfriendly vehicles. Notably, for the Volkswagen Tiguan R that will mean a levy of more than 50% of the vehicle’s base price.

Starting at €54,900 (about $66,300 at today’s rates), the Tiguan R makes 315 hp from its 2.0-liter inline-four. It also makes 225 grams of CO2 per km, which puts it at the top of France’s “malus ecologique” (ecological penalty) for 2021.

As pointed out by Motor1, its high emissions mean that putting a new one on the road will cost an extra €30,000 (around $36,000) on top of the vehicle’s MSRP, or 54.6% of the base price. The French can buy a whole Tiguan Life (which I believe is the base model, but French trim levels are a nightmare of random anglicisms) for €34,210 and you’d only have to pay another €260 in ecological penalties.

In fact, that penalty gets French buyers into Mercedes-AMG C43 4Matic Cabriolet territory. Mind you, at 229 g/km of CO2, it has the same malus ecologique of €30,000.

Also Read: Exotics Could Feel The Brunt Of New Penalties For High-Polluting Vehicles In France

Curiously, the new Golf R, which uses the same 315 hp I4 as the Tiguan R, does not face the same penalty. Based on a chart published by French magazine L’argus, and the CO2 emissions that VW reports on its French website, the Golf R’s 177 g/km means that its penalty is €4,818.

That would mean that a Golf R could be had for a little more than €56,000, whereas a Tiguan R would require nearly €85,000 (equal to $102,500) once all the penalties are tallied. And those penalties are set to go up next year, with the top penalty rising all the way up to €40,000 ($48,000).

Along with the penalty for gas guzzlers, the French government extended ecological bonuses for EVs. That said, the bonuses are down by €1,000 across the board for 2021. That means that EVs that cost less than €45,000 will get a €6,000 tax break, whereas vehicles that cost between €45,000 and €60,000 get a €2,000 tax break.

It will be interesting to see if the same people who call the Tiguan R “not a real R” will come to its defense against the higher tax rate, but with France expecting to ban internal combustion engines by 2040, this is a predictable first step in that direction.