Declaration services: other indirect taxes
TGAP: the French general tax on polluting activities
TGAP is an environmental tax that applies to certain activities, products or facilities. Hanoutax checks whether you are concerned and files your returns under a mandate.
What is TGAP?
The general tax on polluting activities (TGAP, taxe générale sur les activités polluantes) groups several components, each with its own logic, base and rules. They target activities or products with an environmental impact, for example landfill or incineration of waste, certain polluting emissions, extraction of materials, lubricants or detergents.
There is therefore no single TGAP to file, but a set of components, each of which must be examined against your activity.
The main components
| Component | Activity or product targeted (indicative) | Question to ask |
|---|---|---|
| Waste | Waste storage, treatment or incineration facilities. | Do you operate, or have operated, a facility concerned? |
| Polluting emissions | Certain industrial activities emitting pollutants. | Is your site covered by the declared-emissions regime? |
| Extraction materials | Aggregates and materials extracted or imported. | Do you extract or place these materials on the market? |
| Products (lubricants, detergents, etc.) | Placing on the market or first use in France of certain products. | Do you place these products on the French market? |
This list is indicative: components, rates and thresholds change with finance acts. We rely on the official texts and guides in force at the time of filing.
Which authority, which return?
Management of TGAP is split between customs (DGDDI) and the public finance directorate (DGFiP) depending on the component. Some components are filed in the professional space on impots.gouv.fr, others through the customs TGAP online service, which requires an account and specific authorisation. The filing regime is in principle annual, with advance payments for some components. See also the official impots.gouv.fr factsheet.
Steps of a filing under mandate
Common mistakes
- assuming an activity with no visible emissions escapes every component;
- requesting access authorisations to online services too late;
- using inaccurate or unsupported volume data;
- forgetting advance payments or the cessation-of-activity declaration when activity stops;
- overlooking annual changes in rates and components.
See also our other pages: energy excise duties and sector-specific taxes.
The role of Hanoutax
Under a written mandate, Hanoutax checks whether you are liable, collects the necessary data, prepares and files TGAP returns and tracks payments. We do not provide legal advice and do not guarantee the outcome of an audit. For the general framework of the mandate: guide to the power of attorney with the tax authorities.
FAQ
Who has to pay TGAP?
Companies carrying on an activity or placing on the market a product covered by one of the components. Each component must be analysed.
Is TGAP managed by customs or the tax office?
Both, depending on the component: DGDDI and DGFiP share management.
Is the return annual?
The principle is an annual return, with advance payments for some components. Exact terms depend on the component.
Can a foreign company be liable?
Yes, if it places covered products on the French market or carries on a taxable activity in France.
What happens if I stop my activity?
A cessation-of-activity declaration is provided on the customs online service for the components concerned.
Does Hanoutax give legal opinions on TGAP?
No. We prepare and file returns under mandate; we do not provide legal advice.
Informational content, which does not constitute legal advice. The rules that apply depend on your situation.