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27 January 2026

FRANCE: List of substances concerned by the Tax on Diffuse Pollution for 2026

Published by Tanalou Djae at 31 December 2025

The Tax on Diffuse Pollution, set by the law for water and aquatic environments No. 2006-1772, is collected by French water agencies and offices when plant protection products (PPPs) are purchased and aims to reduce environmental pollution and human exposure to the hazardous substances contained by PPPs. The article L.213-10-8 of the Code of Environment defines the tax basis, depending on the active substance content in the products, and sets the tax rate applied, which depends on the substance classification according to the of Regulation (EC) 1272/2008 (CLP).

The list of substances concerned by the Tax on Diffuse Pollution is set by the Order of 22th November 2010 and is updated every year in order to consider the evolution of substance classification.

The updated list of substances concerned by the French Tax on Diffuse Pollution, defined in the Order of 17 December 2025, has been published in the Official Journal of 23 December 2025. Some modifications have been done in comparison to the previous list published on 18 December 2024.

For 2026, the tax rate increases for 5 substances (2-phenylphenol, dicamba, mepiquat chloride, pyraclostrobin and s-metolachlor) , 4 substances (betacyfluthrin, cyfluthrin, zetacypermethrin and flutriafol) are withdrawn from the list because they are not approved and not marketed in France for several years, and 1 substance (methyl 2,5-dichlorobenzoate) is added to the list.

The new list applies by 1st January 2026.

To download (in French):

Arrêté du 17 décembre 2025 établissant la liste des substances définies à l’article L. 213-10-8 du code de l’environnement relatif à la redevance pour pollutions diffuses

See also our previous articles:

FRANCE – Public consultation: list of substances subject to the Diffuse Pollution Tax

FRANCE: List of substances concerned by the Tax on Diffuse Pollution for 2025

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