Water pollution charge on PFAS: new separate charge, allowance for treated discharges and implementing decree

Act No. 2025-188 of 27 February 2025 had added PFAS (per- and polyfluoroalkyl substances) discharges to the charge on non-domestic water pollution. Article 79 of the 2026 Finance Act turns it into a separate charge (Article L. 213-10-2-1 of the Environment Code): it is owed by operators of classified installations subject to authorisation that discharge PFAS into the natural environment, directly or through a sewer network, above 100 grams a year, wastewater treatment plants excluded. The base is the net mass of PFAS discharged in the year, with a 50% to 90% allowance when discharges are treated in a wastewater plant; the rate is €100 per hectogram (100 grams), indexed on inflation. Decree No. 2026-545 of 25 June 2026 sets the list of substances, the measurement rules and the allowance.