As of September 1, 2026, the fight against PFAS in France enters a new phase. Certain industrial facilities discharging these substances into water will enter the operational phase of the new fee for water pollution by PFAS.
The goal is simple in principle: to make polluters contribute more to the cost of pollution, following the "polluter-pays" principle. In practice, the mechanism is more complex. Not all companies are affected; a minimum discharge threshold applies, and the calculation methods are specific for this first year.
So, what exactly changes on September 1? Who will have to pay? How much? And can this new 2026 PFAS fee really help reduce the presence of these substances in the environment and in water?
What is the new PFAS fee?
PFAS, or per- and polyfluoroalkyl substances, constitute a vast family of chemical substances used for several decades for their specific properties, such as resistance to heat, water, or grease.
The problem is their very high persistence in the environment. Some PFAS can be found in soils, surface water, groundwater, and, in certain situations, in resources used to produce drinking water.
Faced with this issue, France has progressively strengthened its regulatory arsenal. The law of February 27, 2025, aimed at protecting the population from risks related to PFAS, notably established several milestones regarding emission reduction, the banning of certain uses, and monitoring.
The finance law for 2026 subsequently created a new fee for water pollution by PFAS in the Environmental Code. Its principle is to have certain industrial operators contribute financially based on the mass of PFAS they discharge into water.
The fee is paid to water agencies. These resources contribute to their budget, used notably to support local authorities and stakeholders in pollution prevention and the protection of water resources.
September 1, 2026: does the PFAS fee really come into force on this date?
This is one of the important points to clarify.
The PFAS fee is not legally created on September 1, 2026. Article L.213-10-2-1 of the Environmental Code, which establishes it, came into force on March 1, 2026, following the finance law for 2026.
Decree No. 2026-545 of June 25, 2026, subsequently specified the application procedures for this fee. A ministerial order of the same day defines, in particular, the sampling, analysis, and determination methods for the masses of PFAS discharged.
September 1, 2026, on the other hand, constitutes a major operational date.
As of this date, the provisions of the order relating to measurements, self-monitoring systems, and measurement campaigns become applicable. For some facilities required to use self-monitoring in 2026, only discharges made from September 1 onwards are taken into account to determine the taxable base for this first year.
For other cases, the decree provides for a transitional regime: the 2026 taxable base corresponds to four-twelfths of the annual mass derived from the reference measurement campaign.
It is therefore more accurate to speak of an operational implementation of the PFAS fee starting September 1, 2026 than a creation of the tax on that date.
Which companies are affected by the PFAS fee?
The fee does not apply to all French companies that use or have used PFAS.
The Environmental Code targets operators of classified installations for environmental protection subject to authorization whose activity leads to the discharge of PFAS—belonging to the list defined by regulation—into the natural environment, directly or indirectly through a wastewater collection network.
The order of June 25, 2026, specifies the ICPE (classified installations) headings concerned by the fee establishment procedures. These include various industrial activities related to surface treatment, chemistry, waste treatment, certain textile and paper industries, or other industrial processes potentially affected.
In other words, a company is not automatically liable simply because PFAS are detected near its operations.
Two other elements are important.
First, wastewater treatment plants are expressly excluded from the fee in terms of their operation. This is due, in particular, to the fact that a plant may receive PFAS from activities located upstream without being the source of their emission itself.
Second, a minimum threshold is provided: the fee is not due when the mass of PFAS discharged during a calendar year does not exceed 100 grams.
The mechanism therefore targets a precise scope of industrial installations rather than all actors potentially in contact with these substances.
Which PFAS are concerned?
The term "PFAS" refers to an extremely vast family. The French fee therefore does not indiscriminately cover all compounds that may fall under this definition.
The decree of June 25, 2026, establishes a list of 28 taxable substances.
It includes, in particular, several PFAS already specifically monitored, such as:
- PFOA;
- PFOS;
- PFHxS;
- PFNA;
- PFHxA;
- PFBS;
- HFPO-DA, sometimes associated with the name GenX;
- as well as trifluoroacetic acid, or TFA.
The inclusion of TFA is particularly notable given the increasing attention paid to this substance in the environment and water resources.
This regulatory list is important for understanding how the fee works: the amount is not calculated from a general notion of "PFAS pollution," but from the mass of substances precisely defined by the Environmental Code.
How much will manufacturers have to pay?
The rate set by law is 100 euros per hectogram of PFAS, i.e., 100 euros for 100 grams. This rate is then indexed to inflation according to the procedures provided by the Environmental Code.
To understand the order of magnitude, we can look at a few simple theoretical examples, excluding any potential abatements or deductions:
| Taxable mass of PFAS | Theoretical amount |
|---|---|
| 100 g | €100 |
| 500 g | €500 |
| 1 kg | €1,000 |
| 2 kg | €2,000 |
| 10 kg | €10,000 |
These examples help in understanding the rate, but they do not necessarily constitute the amount actually owed by a facility.
Indeed, the base corresponds to the mass of the relevant PFAS present in the water discharged during the year, after deduction of the mass of these same substances that was already present in the water withdrawn by the company for its activity. It is up to the operator to justify this initially present quantity.
Another peculiarity: when PFAS are discharged via a wastewater collection network and are then subject to treatment, the law provides for an abatement of the base between 50% and 90%, depending on the performance of the treatment process.
The calculation is therefore more complex than a simple multiplication between the concentration measured at the site's outlet and the fee rate.
How will PFAS discharges be measured?
This is precisely one of the issues of the mechanism becoming operational as of September 1.
The decree distinguishes between two regimes according to the quantities discharged.
The regulatory threshold used to determine the monitoring method is set at 2 kilograms of relevant substances over the reference year.
When this threshold is reached or exceeded, the operator must implement a self-monitoring system for its discharges according to regulatory conditions.
Below this threshold, determination can rely on measurement campaigns carried out according to the procedures provided by the texts.
For 2026, the start-up year, a transitional mechanism is provided. When a measurement campaign has already been carried out between 2022 and 2025 within the framework of applicable environmental obligations, the most recent campaign can notably serve as a reference to determine the monitoring regime.
Moreover, sampling and analysis cannot be carried out arbitrarily. The order of June 25 sets the conditions for effluent sampling, analysis methods, and procedures for determining the masses discharged.
The stakes are essential: to apply the polluter-pays principle, one must be able to measure what is actually discharged with sufficient reliability.
Why is France implementing this fee?
The logic goes far beyond the mere creation of a new tax revenue.
PFAS pose a particular difficulty because their persistence can make pollution management long and costly. Once certain substances are dispersed in the environment, intervening on contaminated resources may require additional treatments and significant investments.
France therefore seeks to simultaneously strengthen monitoring, the reduction of emissions at the source, and the financial contribution of emitters.
The question of funding is far from theoretical.
In a report published in the summer of 2026 dedicated to PFAS and pesticides, a mission including notably the IGAS and the IGEDD estimates that the various scenarios studied for the decontamination of drinking water could generate additional costs ranging between 1.3 and 5.7 billion euros per year.
The report thus highlights the value of strengthening mechanisms based on the polluter-pays principle, while indicating that they will likely not be able to finance all needs on their own.
This is a central point of the debate: who should bear the cost of persistent pollution? The producers and emitters, local authorities, consumers via their water bills, or a combination of these different actors?
The PFAS fee provides an initial answer by making certain installations responsible for measurable discharges contribute directly.
Will the PFAS fee be enough to reduce water pollution?
On its own, probably not.
The mechanism creates an economic signal: the higher the discharged taxable mass, the higher the fee. It also reinforces the interest in precisely measuring discharges and can encourage some companies to invest in reduction at the source.
But its scope remains limited. Not all companies are affected, not all substances in the PFAS family are included in the base, and facilities discharging at most 100 grams per year do not pay the fee.
The amount itself can also spark discussions about its truly incentive-based nature. A taxable mass of one kilogram corresponds, before taking into account special rules, to a rate of 1,000 euros. For a large industrial installation, this amount may be limited in view of the potential cost of a process modification or treatment equipment.
The fee must therefore be understood as one tool among others.
It is part of a broader policy including the reduction of emissions, the monitoring of the environment, the evolution of industrial uses, and the regulation of certain products containing PFAS.
Since January 2026, the monitoring of drinking water has also taken an important step: the European quality limit concerning the sum of 20 PFAS is now mandatorily integrated into the control of water intended for human consumption.
For individuals who wish to understand what this monitoring entails in practice, our article Tap water and PFAS: how to know if your water is affected? explains in particular how to consult the information available on your water.
PFAS: towards increased accountability for polluters
September 1, 2026, therefore does not mark the sudden appearance of a "PFAS tax," but a decisive stage in the implementation of a mechanism built gradually since 2025.
The fee has been legally in force since March 1, 2026. The decree and the order of June subsequently set its concrete operation, with an application of the new measurement and self-monitoring procedures starting September 1.
Beyond taxation, this evolution primarily reflects a change in logic: the cost of water pollution by PFAS should no longer rest solely on local authorities and users tasked with managing contamination downstream.
It remains to be seen what the real effect of the mechanism will be: how many installations will actually be liable, what amounts will be collected by water agencies, and, above all, to what extent this regulatory and financial pressure will lead to an effective reduction in discharges.
Frequently asked questions about the 2026 PFAS fee
Does the PFAS fee come into force on September 1, 2026?
Not exactly. The legislative provision establishing the fee came into force on March 1, 2026. September 1 marks, in particular, the beginning of the application of the measurement and self-monitoring procedures provided by the order of June 25, as well as the special provisions used to calculate the 2026 fee.
Who must pay the PFAS fee?
It concerns certain classified installations for environmental protection subject to authorization whose activity leads to the discharge into water of PFAS appearing on the regulatory list. Wastewater treatment plants are excluded in terms of their operation.
From what quantity of PFAS is the fee due?
The fee does not apply when the mass of relevant PFAS discharged during the year does not exceed 100 grams.
What is the amount of the PFAS fee?
The rate provided by the Environmental Code is 100 euros per hectogram, i.e., 100 euros for 100 grams of taxable mass. This rate is indexed to inflation.
How many PFAS are concerned by the fee?
The decree of June 25, 2026, sets a list of 28 substances, among which are PFOA, PFOS, PFHxS, PFNA, and TFA.
Will individuals pay this fee?
No. The fee targets operators of industrial installations meeting the criteria set by the Environmental Code. It is not billed directly to individuals.
Sources
-
Légifrance – Environmental Code, article L.213-10-2-1
Fee for water pollution by PFAS: scope, 100g threshold, €100 per hectogram rate, calculation rules, and abatements. -
Légifrance – Decree No. 2026-545 of June 25, 2026, relating to the fee for water pollution by PFAS
Application procedures for the fee, list of concerned substances, monitoring thresholds, and transitional provisions applicable in 2026. -
Légifrance – Order of June 25, 2026, relating to the methods for determining the masses of PFAS discharged
Sampling and analysis methods, measurement campaigns, and self-monitoring systems applicable as of September 1, 2026. -
Ministry of Ecological Transition – French regulation on PFAS
Regulatory context, monitoring of industrial discharges, and strategy for reducing pollution by per- and polyfluoroalkyl substances. -
IGAS / IGEDD – Drinking water decontamination: PFAS and pesticides, report published in 2026
Estimation of costs related to drinking water decontamination and analysis of funding according to the polluter-pays principle.
