Behind this measure lies a major public health and environmental challenge that extends far beyond the tax issue.
PFAS and Industrial Discharges: A New Levy to Apply the Polluter-Pays Principle
After several years of debate over per- and polyfluoroalkyl substances, better known by the acronym PFAS, the government has confirmed the effective date of a specific levy targeting industrial discharges into water, starting September 1, 2026. This mechanism, codified in the Environmental Code and clarified by an implementing decree, aims to finance part of the cleanup costs shouldered by water agencies, as concerns about contamination of resources intended for human consumption grow among health authorities. The new levy applies to facilities regulated for environmental protection that require permits and whose activities lead to PFAS discharges, whether directly into the natural environment or via a wastewater collection network. The mechanism relies on the provisions of Article L. 213-10-2-1 of the Environmental Code, created as part of reforms adopted in 2025 and subsequently supplemented by the 2026 Finance Law.
Concretely, the affected companies will owe a levy of 100 euros for every 100 grams of PFAS discharged, beyond an annual threshold of 100 grams. According to the implementing decree, the tax base is built on a list of 28 substances representative of the main PFAS found in industrial discharges. The operators will need to demonstrate, with analyses in hand, the quantities actually discharged during the year. The scheme, however, includes several mechanisms designed to avoid over-taxation. Industries will notably be allowed to deduct PFAS already present in the water they withdraw for their operations. Furthermore, when the wastewater is subsequently treated at a high-performance wastewater treatment plant, a deduction may be applied to reflect the installation’s removal capacity.
Beyond its financial yield, this levy has a clearly stated objective: to incentivize industries to reduce emissions at the source. Authorities note that the cost of depolluting potable-water intakes is rising steadily, and it is increasingly unsustainable for local governments to bear alone. The principle is therefore to have the activities responsible for a portion of this contamination contribute.
PFAS, Pollutants Almost Indestructible That Chronically Contaminate Water
If PFAS occupy a central place in today’s environmental debate, it is because they possess exceptional chemical properties. Their carbon–fluorine bond ranks among the strongest known in chemistry. As a result, these molecules resist heat, oils, water, and many other chemicals.
Since the 1950s, industry has integrated them into a wide range of manufacturing processes. They are used in particular in non-stick coatings, waterproof textiles, firefighting foams, certain food packaging, electronic components, medical devices, and many metal surface-treatment processes. This versatility explains their widespread diffusion in the environment.
The problem is that these substances degrade extremely slowly. Some persist for decades, or even longer, in soils, rivers, or groundwater. They can also be transported over long distances before ending up in the resources used to produce drinking water. This persistence explains their nickname of “forever chemicals.” Once released into the natural environment, PFAS become particularly difficult to remove. Water-treatment techniques capable of trapping them, such as activated carbon or certain high-performance filtration membranes, remain costly and do not always eliminate all molecules present.
National campaigns launched by public authorities since 2023 illustrate the magnitude of the phenomenon. The initial measures on industrial discharges covered roughly 3,400 sites, identifying nearly 200 facilities that concentrated the main emissions. These results have significantly contributed to the rollout of the new levy and the acceleration of public policies aimed at reducing these discharges at the source.
