A heating element is provided for an exhaust line, the heating element comprising a substantially tubular housing aligned and/or merging with a pipe of the exhaust line and a heating disc arranged across the housing. The heating disc occupies substantially an entire passage section of the housing and at least two electrodes are electrically connected to the heating disc. The heating disc comprises at least two sectors and a contact member that is arranged between the at least two sectors. The at least two sectors are electrically insulated from each other and electrically connected only by the contact member.