Tax on stored metallic radioactive waste: €366.80 per tonne, then €419.20 in 2027

Article 81 of the 2026 Finance Act recodifies the general tax on polluting activities levied on storage facilities for waste that may contain radioactive substances as a tax on stored metallic radioactive waste and other metallic waste stored with it (Articles L. 433-32 et seq. of the CIBS). It applies to the receipt for storage of metallic and metallic radioactive waste in these facilities, at €366.80 per tonne from 1 March 2026, rising to €419.20 per tonne on 1 January 2027, indexed on inflation. Metallic radioactive waste from the recovery of radioactive material is exempt; the rate is increased by €200 per tonne in 2026 for irregular operations. These rates extend the path already set by Article 266 nonies of the Customs Code for metallic radioactive waste (€350 per tonne in 2026 and €400 from 2027); the surcharge for irregular operations rises from €110 to €200 per tonne.