Environment

Polluting activities: TGAP tariff developments in 2025

Publié le 10 janvier 2025 - Directorate for Legal and Administrative Information (Prime Minister)

The general tax on polluting activities (TGAP) rates have changed to 1er January 2025.

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Image 1Crédits: ABCDstock - stock.adobe.com

The TGAP applies to companies that pollute or use polluting products.

There are four components of TGAP: waste, emissions, laundry and extraction materials.

Higher rates

The TGAP tariffs, with the exception of those for non-hazardous waste, are amended annually "in a proportion equal to the growth rate of the non-tobacco consumer price index for the penultimate year".

With regard to the TGAP on non-hazardous waste, an order of 23 October 2024 sets an increase to 1er January 2025 of 5 € per ton of the applicable tariff.

In addition, this Order removes TGAP's reduced rates, except those available to:

  • installations with a high energy efficiency of 0,65 or more;
  • high calorific value residues resulting from high-performance sorting operations and recovered in a heat treatment installation whose energy efficiency is greater than or equal to 0.70.

This increase in tariffs is intended to significantly reduce the amount of non-hazardous non-inert waste received at non-hazardous waste storage facilities.

Please note

To find out all the tariffs of TGAP 2025, please visit the corresponding sheet General Tax on Polluting Activities (TGAP).