Tax Rates — Special Taxes and Fees Español
Hazardous Substance Taxes
Hazardous Waste Generation and Handling Fee
The new generation and handling fee became effective January 1, 2022 due to Senate Bill 158. This new fee replaces the generator fee that was repealed.
| Return Reporting Period | Hazardous Waste Generated in | Hazardous Waste Volume Generated | |
|---|---|---|---|
| Less Than 5 Tons | 5 Tons or More | ||
| 7/1/24 - 6/30/25 | 1/1/23 - 12/31/23 | 0 | $60.05 per ton or fraction of a ton, including the first five tons |
| 1/1/23 - 12/31/23 | 1/1/22 - 12/31/22 | 0 | $49.25 per ton or fraction of a ton, including the first five tons |
| 1/1/22 - 12/31/22 | 1/1/21 - 12/31/21 | 0 | $49.25 per ton or fraction of a ton, including the first five tons |
* Rate applies to the hazardous waste generated in the prior calendar year. See our Hazardous Substances (Waste) Guide for return reporting information.
Hazardous Waste Generator Fee
| Volume Generated | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 |
|---|---|---|---|---|---|---|
| Less than 5 tons | $0 | $0 | $0 | $0 | $0 | $0 |
| 5 to 24.9 tons | $220 | $224 | $230 | $239 | $247 | $250 |
| 25 to 49.9 tons | $1,758 | $1,795 | $1,842 | $1,913 | $1,973 | $2,000 |
| 50 to 249.9 tons | $4,395 | $4,488 | $4,604 | $4,783 | $4,932 | $5,000 |
| 250 to 499.9 tons | $21,975 | $22,440 | $23,020 | $23,915 | $24,660 | $25,000 |
| 500 to 999.9 tons | $43,950 | $44,880 | $46,040 | $47,830 | $49,320 | $50,000 |
| 1000 to 1999.9 tons | $65,925 | $67,320 | $69,060 | $71,745 | $73,980 | $75,000 |
| 2000 tons or more | $87,900 | $89,760 | $92,080 | $95,660 | $98,640 | $100,000 |
Generator Fee Historical Rates
| Generator Size | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 |
|---|---|---|---|---|---|---|---|---|
| Less than 5 tons | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 5 to 24.9 tons | $191 | $200 | $197 | $199 | $205 | $209 | $212 | $217 |
| 25 to 49.9 tons | $1,526 | $1,603 | $1,580 | $1,594 | $1,638 | $1,669 | $1,698 | $1,736 |
| 50 to 249.9 tons | $3,815 | $4,007 | $3,949 | $3,986 | $4,094 | $4,173 | $4,246 | $4,339 |
| 250 to 499.9 tons | $19,075 | $20,035 | $19,745 | $19,930 | $20,470 | $20,865 | $21,230 | $21,695 |
| 500 to 999.9 tons | $38,150 | $40,070 | $39,490 | $39,860 | $40,940 | $41,730 | $42,460 | $43,390 |
| 1000 to 1999.9 tons | $57,225 | $60,105 | $59,235 | $59,790 | $61,410 | $62,595 | $63,690 | $65,085 |
| 2000 tons or more | $76,300 | $80,140 | $78,980 | $79,720 | $81,880 | $83,460 | $84,920 | $86,780 |
Hazardous Waste Disposal Fee
| Waste Type | 2016 | 2017 | 2018 | 2019 | 2020 | 2021 | 2022 |
|---|---|---|---|---|---|---|---|
| Exempt waste | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Non-RCRA hazardous waste (including asbestos) | $22.23 | $22.70 | $23.29 | $24.19 | $24.94 | $25.29 | $26.41 |
| Non-RCRA hazardous waste generated in a cleanup action (excluding asbestos) | $5.72 | $5.72 | $5.72 | $5.72 | $5.72 | $5.72 | $5.72 |
| RCRA hazardous waste or hazardous waste not elsewhere classified | $55.07 | $56.23 | $57.68 | $59.92 | $61.79 | $62.64 | $65.42 |
| RCRA hazardous waste treated to be a non-RCRA or nonhazardous waste | $22.23 | $22.70 | $23.29 | $24.19 | $24.94 | $25.29 | $26.41 |
| RCRA hazardous waste generated in a cleanup action and treated to be a non-RCRA or nonhazardous waste | $5.72 | $5.72 | $5.72 | $5.72 | $5.72 | $5.72 | $5.72 |
| Mining waste | $17.72 | $18.09 | $18.56 | $19.28 | $19.88 | $20.16 | $21.05 |
| Extremely/restricted hazardous waste | $272.64 | $278.38 | $285.56 | $296.64 | $305.88 | $310.10 | $323.84 |
| Incineration/dechlorination residue | $6.82 | $6.96 | $7.14 | $7.42 | $7.65 | $7.75 | $8.10 |
* For these categories, fees apply to the first 5,000 tons of hazardous wastes in each category disposed of, or submitted for disposal, in this state at each specific offsite facility by each generator, or at each specific onsite facility, per month.
** The hazardous waste disposal fee ends on June 30, 2022 (Senate Bill 158).
Disposal Fee Historical Rates
| Waste Type | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 |
|---|---|---|---|---|---|---|---|---|
| Exempt waste | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 | $0.00 |
| Non-RCRA hazardous waste (including asbestos) * | $19.30 | $20.27 | $19.98 | $20.16 | $20.71 | $21.11 | $21.48 | $21.95 |
| Non-RCRA hazardous waste generated in a cleanup action (excluding asbestos) * | $5.72 | $5.72 | $5.72 | $5.72 | $5.72 | $5.72 | $5.72 | $5.72 |
| RCRA hazardous waste or hazardous waste not elsewhere classified | $47.81 | $50.21 | $49.48 | $49.95 | $51.30 | $52.29 | $53.21 | $54.37 |
| RCRA hazardous waste treated to be a non-RCRA or nonhazardous waste * | $19.30 | $20.27 | $19.98 | $20.16 | $20.71 | $21.11 | $21.48 | $21.95 |
| RCRA hazardous waste generated in a cleanup action and treated to be a non-RCRA or nonhazardous waste * | $5.72 | $5.72 | $5.72 | $5.72 | $5.72 | $5.72 | $5.72 | $5.72 |
| Mining waste * | $15.39 | $16.16 | $15.92 | $16.07 | $16.51 | $16.83 | $17.12 | $17.72 |
| Extremely/restricted hazardous waste | $236.70 | $248.58 | $244.96 | $247.26 | $253.98 | $258.88 | $263.40 | $269.18 |
| Incineration/dechlorination residue | $5.92 | $6.21 | $6.12 | $6.18 | $6.35 | $6.47 | $6.59 | $6.73 |
* For these categories, fees apply to the first 5,000 tons of hazardous wastes in each category disposed of, or submitted for disposal, in this state at each specific offsite facility by each generator, or at each specific onsite facility, per month.
Hazardous Waste Facility Fee
| Full Permit | Disposal | Large Onsite Treatment | Large Offsite Treatment | Small Treatment | Mini Treatment | Large Storage | Small Storage | Mini Storage |
|---|---|---|---|---|---|---|---|---|
| 7/1/24 – 6/30/25 | $1,101,380 | $330,415 | $330,415 | $220,277 | $55,069 | $220,277 | $110,138 | $27,535 |
| 7/1/23 – 6/30/24 | $949,100 | $284,730 | $284,730 | $189,820 | $47,455 | $189,820 | $94,910 | $23,728 |
| 7/1/22 – 6/30/23 | $949,100 | $284,730 | $284,730 | $189,820 | $47,455 | $189,820 | $94,910 | $23,728 |
| 2021 – 6/30/22 | $359,430 | $107,829 | $107,829 | $71,886 | 17,972 | $71,886 | $35,943 | $8,986 |
| 2020 | $354,530 | $106,359 | $106,359 | $70,906 | $17,727 | $70,906 | $35,453 | $8,863 |
| 2019 | $343,810 | $103,143 | $103,143 | $68,762 | $17,191 | $68,762 | $34,381 | $8,595 |
| 2018 | $330,970 | $99,291 | $99,291 | $66,194 | $16,549 | $66,194 | $33,097 | $8,274 |
| 2017 | $322,640 | $96,792 | $96,792 | $64,528 | $16,132 | $64,528 | $32,264 | $8,066 |
| 2016 | $315,980 | $94,794 | $94,794 | $63,196 | $15,799 | $63,196 | $31,598 | $7,900 |
| Standardized Permit | Series A | Series B | Series C | Series C – Small Quantity |
|---|---|---|---|---|
| 7/1/24 – 6/30/25 | $64,150 | $30,067 | $25,251 | $12,626 |
| 7/1/23 – 6/30/24 | $55,280 | $25,910 | $21,760 | $10,880 |
| 7/1/22 – 6/30/23 | $55,280 | $25,910 | $21,760 | $10,880 |
| 1998 – 6/30/22 | $11,730 | $5,497 | $4,617 | $2,308 |
| Post-closure Permit | Large < 5 years | Large 5 years or more | Medium < 5 years | Medium 5 years or more | Small < 5 years | Small 5 years or more |
|---|---|---|---|---|---|---|
| 7/1/24 – 6/30/25 | $93,927 | $56,340 | $62,618 | $33,363 | $31,309 | $16,681 |
| 7/1/23 – 6/30/24 | $80,940 | $48,550 | $53,960 | $28,750 | $26,980 | $14,375 |
| 7/1/22 – 6/30/23 | $80,940 | $48,550 | $53,960 | $28,750 | $26,980 | $14,375 |
| 1998 – 6/30/22 | $17,175 | $10,300 | $11,450 | $6,100 | $5,725 | $3,050 |
| Transportable Treatment | Permit-by-Rule | Conditional Exemption | Conditional Authorization |
|---|---|---|---|
| 7/1/24 – 6/30/25 | $5,338 | $209 | 5,338 |
| 7/1/23 – 6/30/24 | $4,600 | $180 | $4,600 |
| 2022 | $4,600 | $180 | $4,600 |
| 2021 | $1,743 | $38 | $1,743 |
| 2020 | $1,719 | $38 | $1,719 |
| 2019 | $1,667 | $38 | $1,667 |
| 2018 | $1,605 | $38 | $1,605 |
| 2017 | $1,565 | $38 | $1,565 |
| 2016 | $1,533 | $38 | $1,533 |
- This fixed treatment fee is generally billed by the local CUPA (Certified Unified Local Agency)
Facility Fee Historical Rates
| Full Permit | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 |
|---|---|---|---|---|---|---|---|---|
| Disposal | $274,340 | $288,120 | $283,920 | $286,590 | $294,380 | $300,050 | $305,280 | $311,970 |
| Large Onsite Treatment | $82,302 | $86,436 | $85,176 | $85,977 | $88,314 | $90,015 | $91,584 | $93,591 |
| Large Offsite Treatment | $82,302 | $86,436 | $85,176 | $85,977 | $88,314 | $90,015 | $91,584 | $93,591 |
| Small Treatment | $54,868 | $57,624 | $56,784 | $57,318 | $58,876 | $60,010 | $61,056 | $62,394 |
| Mini Treatment | $13,717 | $14,406 | $14,196 | $14,330 | $14,719 | $15,003 | $15,264 | $15,599 |
| Large Storage | $54,868 | $57,624 | $56,784 | $57,318 | $58,876 | $60,010 | $61,056 | $62,394 |
| Small Storage | $27,434 | $28,812 | $28,392 | $28,659 | $29,438 | $30,005 | $30,528 | $31,197 |
| Mini Storage | $6,859 | $7,203 | $7,098 | $7,165 | $7,360 | $7,501 | $7,632 | $7,799 |
| Standardized Permit | 1998-2015 |
|---|---|
| Series A | $11,730 |
| Series B | $5,497 |
| Series C | $4,617 |
| Series C – Small Quantity | $2,308 |
| Post-closure Permit | 1998-2015 |
|---|---|
| Large < 5 years | $17,175 |
| Large 5 years or more | $10,300 |
| Medium < 5 years | $11,450 |
| Medium 5 years or more | $6,100 |
| Small < 5 years | $5,725 |
| Small 5 years or more | $3,050 |
| Transportable Treatment | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 |
|---|---|---|---|---|---|---|---|---|
| Permit-by-Rule | $1,331 | $1,398 | $1,378 | $1,391 | $1,429 | $1,457 | $1,482 | $1,514 |
| Conditional Exemption | $38 | $38 | $38 | $38 | $38 | $38 | $38 | $38 |
| Conditional Authorization * | $1,331 | $1,398 | $1,378 | $1,391 | $1,429 | $1,457 | $1,482 | $1,514 |
* This fixed treatment fee is generally billed by the local CUPA (Certified Unified Local Agency)
Activity Fee
* Effective 9/13/16 the CDTFA no longer collects this fee. SB 839 (Stats. 2016, Ch. 340)
Activity Fee Historical Rates
| Land Disposal | 2012 | 2013 | 2014 | 2015 | 2016 | 2017* |
|---|---|---|---|---|---|---|
| Large Disposal | $568,467 | $579,421 | $589,520 | $602,442 | $610,183 | N/A |
| Medium Disposal | $330,983 | $337,361 | $343,241 | $350,765 | $355,272 | N/A |
| Small Disposal | $155,206 | $158,197 | $160,954 | $164,482 | $166,596 | N/A |
| Storage and/or Treatment | 2012 | 2013 | 2014 | 2015 | 2016 | 2017* |
|---|---|---|---|---|---|---|
| Large Storage/Treatment | $112,198 | $114,360 | $116,353 | $118,903 | $120,431 | N/A |
| Medium Storage/Treatment | $57,971 | $59,088 | $60,118 | $61,436 | $62,225 | N/A |
| Small Storage/Treatment | $31,789 | $32,402 | $32,967 | $33,690 | $34,123 | N/A |
| Transportable Treatment Unit | 2012 | 2013 | 2014 | 2015 | 2016 | 2017* |
|---|---|---|---|---|---|---|
| Large Transportable Treatment | $112,198 | $114,360 | $116,353 | $118,903 | $120,431 | N/A |
| Medium Transportable Treatment | $56,097 | $57,178 | $58,175 | $59,450 | $60,214 | N/A |
| Small Transportable Treatment | $24,311 | $24,779 | $25,211 | $25,764 | $26,095 | N/A |
| Incinerators | 2012 | 2013 | 2014 | 2015 | 2016 | 2017* |
|---|---|---|---|---|---|---|
| Large Incinerator | $340,335 | $346,893 | $352,939 | $360,675 | $365,310 | N/A |
| Medium Incinerator | $198,216 | $202,036 | $205,557 | $210,063 | $212,762 | N/A |
| Small Incinerator | $93,496 | $95,298 | $96,959 | $99,084 | $100,357 | N/A |
| Standardized Permit | 2012 | 2013 | 2014 | 2015 | 2016 | 2017* |
|---|---|---|---|---|---|---|
| Series A | $47,751 | $48,671 | $49,519 | $50,604 | $51,254 | N/A |
| Series B | $29,811 | $30,385 | $30,915 | $31,593 | $31,999 | N/A |
| Series C | $7,943 | $8,096 | $8,237 | $8,418 | $8,526 | N/A |
| Series C – Small Quantity | $7,943 | $8,096 | $8,237 | $8,418 | $8,526 | N/A |
| Post-closure Permit | 2012 | 2013 | 2014 | 2015 | 2016 | 2017* |
|---|---|---|---|---|---|---|
| Large | $56,097 | $57,178 | $58,175 | $59,450 | $60,214 | N/A |
| Medium | $33,661 | $34,310 | $34,908 | $35,673 | $36,131 | N/A |
| Small | $14,957 | $15,245 | $15,511 | $15,851 | $16,055 | N/A |
* Effective 9/13/16 the CDTFA no longer collects this fee. SB 839 (Stats. 2016, Ch. 340)
Environmental Fee
| Year | Number of Employees | ||||||
|---|---|---|---|---|---|---|---|
| 1 to 49 | 50 to 74 | 75 to 99 | 100 to 249 | 250 to 499 | 500 to 999 | 1000 or more | |
| 2024 | $0 | $0 | $0 | $1,283 | $2,754 | $16,283 | $55,056 |
| 2023 | $0 | $0 | $0 | $1,261 | $2,706 | $16,000 | $54,100 |
| 2022 | $0 | $0 | $0 | $1,261 | $2,706 | $16,000 | $54,100 |
| 2021 | $0 | $357 | $627 | $1,244 | $2,669 | $4,985 | $16,911 |
| 2020 | $0 | $352 | $618 | $1,227 | $2,633 | $4,917 | $16,681 |
| 2019 | $0 | $341 | $599 | $1,190 | $2,553 | $4,768 | $16,177 |
| 2018 | $0 | $328 | $577 | $1,146 | $2,458 | $4,590 | $15,573 |
| 2017 | $0 | $320 | $562 | $1,117 | $2,396 | $4,474 | $15,181 |
| 2016 | $0 | $313 | $550 | $1,094 | $2,347 | $4,382 | $14,867 |
Environmental Fee Historical Rates
| Number of Employees | 2008 | 2009 | 2010 | 2011 | 2012 | 2013 | 2014 | 2015 |
|---|---|---|---|---|---|---|---|---|
| 1 to 49 | $0 | $0 | $0 | $0 | $0 | $0 | $0 | $0 |
| 50 to 74 | $270 | $284 | $280 | $283 | $291 | $297 | $302 | $309 |
| 75 to 99 | $476 | $500 | $493 | $498 | $512 | $522 | $531 | $543 |
| 100 to 249 | $950 | $998 | $983 | $992 | $1,019 | $1,039 | $1,057 | $1,080 |
| 250 to 499 | $2,037 | $2,139 | $2,108 | $2,128 | $2,186 | $2,228 | $2,267 | $2,317 |
| 500 to 999 | $3,803 | $3,994 | $3,936 | $3,973 | $4,081 | $4,160 | $4,233 | $4,326 |
| 1000 or more | $12,908 | $13,556 | $13,358 | $13,484 | $13,850 | $14,117 | $14,363 | $14,678 |