Water Pollution Fee: Tax on PFAS Discharges

PFAS tax

A new PFAS fee will apply to manufacturers starting in 2026. The goal is to tax discharges into water and strengthen monitoring of perfluorinated substances. Who is affected, and how can companies comply?

Fabien Gélisse
EHS Consultant
Publication: 
15.04.2026
Contents
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🔎 Things to remember

  • The PFAS fee now applies to all ICPEs subject to authorization that discharge more than 100 g/year, either directly or through a wastewater system.
  • The 2026 Finance Act expands the scope of the program and takes into account PFAS present in the water samples as well as the remediation measures implemented.
  • The amount depends on the volume of waste discharged, with a possible reduction based on treatment performance.
  • The first filing is expected by April 1, 2027, subject to the relevant implementing regulations.

As a reminder, pursuant to Law No. 2025-188 of February 27, 2025, a fee is imposed on any person operating a classified environmental protection facility (ICPE) subject to authorization, whose activity results in the discharge into the natural environment—directly or indirectly via a wastewater collection network—of at least 100 grams of perfluoroalkyl or polyfluoroalkyl substances (PFAS), must pay a fee proportional to the quantity of PFAS discharged.

The rules governing this fee were revised by the 2026 Finance Act (Act No. 2026-103 of February 19, 2026).

In its original form, the fee did not apply to all the manufacturers that lawmakers wanted to subject to it.

This new version allows you to:

  • target all industrial facilities that discharge PFAS into the environment, whether directly or through a wastewater collection system;
  • take into account the presence of PFAS in certain water sources used by industrial facilities, for which they are not responsible for their presence at the point where the water leaves their facilities;
  • take into account any treatment processes implemented by manufacturers to reduce PFAS concentrations in their wastewater discharges.

Who is subject to the PFAS fee?

Under the new rules, this PFAS fee is no longer part of the non-domestic pollution fee, which applies only to industrial facilities not connected to the public wastewater collection system.

As a result, it now applies to all facilities classified under the permitting system that discharge more than 100 grams of PFAS per year directly into the environment or via a collection system.

How much is the fee?

The fee is calculated using the following formula:

= mass of PFAS discharged − mass of PFAS contained in the sampled water 100 × 100 €

Note: Weights are expressed in grams and are calculated on a calendar-year basis

When PFAS are discharged through a wastewater collection system and treated at a private wastewater treatment plant, the amount of PFAS used to calculate the fee is reduced based on the performance of the treatment processes employed.

How do you determine the mass of PFAS to be considered?

To determine the amount of PFAS discharged, the obligations of the liable party depend on the discharge level.

Industrial facilities that discharge, in each calendar year, a quantity greater than or equal to a threshold (*) ranging from 500 g to 2 kg Industrial facilities that discharge, in each calendar year, a quantity below a threshold (*) ranging from 500 g to 2 kg
  • Implement self-monitoring of PFAS in wastewater
  • Take into account any measurement results that may have been required of the manufacturer
  • And if that is not possible, conduct specific tests to detect PFAS

(*) : The threshold must be established by decree (pending publication). The threshold will range from 500 g to 2 kg per year.

Conclusion

Industrial operators subject to this fee must submit the data required to calculate the fee (volume discharged, volume withdrawn, treatment performance, etc.) to the water agency on an annual basis.

This declaration must be filed by April1 of the year following the calendar year in which the tax liability arose, using an online service.

This fee will take effect in 2026, and the first filing must be submitted byApril 1 , 2027 (subject to the publication of the regulations specified below).

However, we are still awaiting several decrees or orders that will establish the parameters for applying this fee. These documents must define:

  • the list of PFAS included in the calculation;
  • the threshold that determines whether or not self-monitoring is required;
  •  the extent of reduction that can be achieved through PFAS treatment;
  •  the procedures for measuring PFAS concentrations in wastewater

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