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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 This new fee replaces the generator fee that was repealed.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

The hazardous waste generator fee is repealed and replaced with a new generation and handling fee effective January 1, 2022 (Senate Bill 158).
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 Fee
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

Disposal Fee
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

Notes

  1. This fixed treatment fee is generally billed by the local CUPA (Certified Unified Local Agency)

Facility Fee Historical Rates

Facility Fee
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

Environmental Fee
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