Understanding the calculation method
General tax on polluting activities (TGAP): what are the obligations?
Practical sheet REF: FIC0843 V1
Understanding the calculation method
General tax on polluting activities (TGAP): what are the obligations?

Author : Solange VIGER

Publication date: April 10, 2016 | Lire en français

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3. Understanding the calculation method

Operators of facilities subject to authorization must pay the DREAL (the revenue office) :

  • to the issuance of the operating permit for the installation tax ;

  • and annually for operating TGAP.

3.1 Installation tax calculation method

It is set by the classified installations department, in partnership with the departmental prefecture.

Licensing tax for 2016 (article 266 nonies of Code des douanes ).

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