The General Tax on Polluting Activities (TGAP), established in 1999, applies the 'polluter-pays' principle to the waste sector. This tax, paid per tonne of incoming waste at treatment facilities, varies according to their nature and characteristics, such as non-hazardous waste incineration units (UIDND) and non-hazardous waste storage facilities (ISDND).
Regular increases in the TGAP aim to incentivize stakeholders to reduce waste quantities and improve recycling. Since the 2019 finance law, significant hikes have been enacted for both landfilling and incineration. Between 2019 and 2024, the treatment cost per tonne increased by 46% for residual municipal waste (OMR) and by 85% for bulky waste in Île-de-France.
The public service for waste prevention and management (SPPGD) faces these rising costs, necessitating a focus on cost control. In Île-de-France, although 85% of UIDNDs are categorized under 'G' (the lowest rate), the TGAP amount rose from 3 to 14 euros per tonne between 2019 and 2024. For ISDNDs, over half of the facilities (56%), handling 85% of tonnages, are under TGAP category 'D', seeing their tax increase from 17 to 58 euros per tonne, with a projected rise to 65 euros per tonne since 2025.
The 2026 finance law has legally reorganized the waste TGAP, codifying it within the Code of Taxes on Goods and Services (CIBS). It now includes the 'Tax on Landfilled Waste' (for ISDNDs) and the 'Tax on Incinerated Waste' (for UIDNDs). This reform, while not altering the tax's principle, introduces regulatory changes and a new fee structure with simplifications and further increases.
From 2027 onwards, tax amounts are expected to be indexed to inflation to maintain their real value. This indexation, detailed in the CIBS, could lead to a continuous rise in treatment costs for local authorities, despite the simplified fee structure.
