ExemptionIn effectEnvironmental taxationNational

Water agency charges: irrigation from the drinking water network excluded up to 20,000 m³, rates per river basin and payer for shared wastewater treatment

Article 79 (I, 5° to 8° and 12°) of the 2026 Finance Act excludes from the base of the drinking water consumption charge, up to 20,000 cubic metres billed per year, separately metered drinking water used for irrigation when no solution other than a network connection is technically or economically possible. Rates of the drinking water consumption charge and of the charges for drinking water network and sewerage performance are set per river basin rather than per agency. When a municipality or public body entrusts wastewater treatment to another authority, the latter becomes liable for the sewerage charge. The article also changes the management fees charged by water services.

Measure originators

InitiatorGVT
Amélie de Montchalin
Gouvernement
InitiatorEPR
Roland Lescure
Ensemble pour la République
Impact on public finances
Costs €1m/yr2026 estimate · State
Source of the estimate: PLF 2026 - Évaluations préalables des articles (article 20, redevances des agences de l'eau) (Official figure)

A positive amount is revenue or savings for public finances; a negative amount is a cost or lost revenue.

Effective date
1 March 2026

Measure impact

Farmers (market gardeners, horticulturists, fruit growers) forced to irrigate with public network water no longer pay the drinking water consumption charge on the first 20,000 cubic metres a year. The Government estimated the loss for water agencies at about €1M a year; basin-level pricing has no financial impact according to the impact assessment.

Official references

Law number: Loi n° 2026-103 du 19 février 2026 (LF 2026), art. 79 (I, 5° à 8° et 12°)
Official Journal: JORF n° 0043 du 20 février 2026

Procedure timeline

Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.

100%
5 / 5 steps
Completed
1 March 2026

Administrative implementation

Application

Entrée en vigueur de la mesure et mise en œuvre par l'administration

Entrée en vigueur de l'article 79 (II)
Completed
19 February 2026

President of the Republic signature

Promulgation

Publication au Journal officiel

Loi n° 2026-103 du 19 février 2026 de finances pour 2026 promulguée (JORF n° 0043 du 20 février 2026) - article 79
Completed
2 February 2026

National Assembly has the final say

Parliamentary process

Si échec CMP

Actors
Sébastien Lecornu
Vote result
Adopted without a vote (Article 49.3)
Responsabilité du Gouvernement engagée (article 49, alinéa 3) en lecture définitive ; après le rejet de deux motions de censure, le PLF 2026 est considéré comme adopté
Completed
15 December 2025

Debate and vote

Parliamentary process
Vote result
Adopted
Le Sénat adopte en première lecture la première partie puis l'ensemble du PLF 2026 ; l'article 20 du projet du Gouvernement y est adopté (modifié le cas échéant)
Completed
14 October 2025

Council of Ministers

Internal validation

Validation interne

Projet de loi de finances pour 2026 (AN n° 1906) délibéré en Conseil des ministres ; la disposition figure dans le texte initial du Gouvernement