5 × Authority

Packaging taxes in Europe

Five countries levy a statutory tax on packaging — on top of the EPR fee, to a different authority, on a different basis.

A packaging tax and an EPR fee are two separate obligations with two separate creditors: the EPR fee is a contribution to a producer-responsibility scheme; the tax is levied by the tax authority under its own statute.

United Kingdom

in force

Authority: HM Revenue & Customs

Legal basis: Finance Act 2021, Part 2 (s.45)

Plastic Packaging Tax is levied by HM Revenue & Customs per tonne of finished plastic packaging with less than 30% recycled content — on top of the EPR fee invoiced by PackUK. The rate is uprated every 1 April in line with inflation.

Item taxed	Rate	Conditions	Effective	Source
Plastic packaging, <30% recycled content	£200/tonne≈ €234/t	10 t/yr registration threshold	2022-04-01 → 2023-03-31	gov.uk
Plastic packaging, <30% recycled content	£211/tonne≈ €247/t	10 t/yr registration threshold	2023-04-01 → 2024-03-31	gov.uk
Plastic packaging, <30% recycled content	£218/tonne≈ €255/t	10 t/yr registration threshold	2024-04-01 → 2025-03-31	gov.uk
Plastic packaging, <30% recycled content	£224/tonne≈ €262/t	10 t/yr registration threshold	2025-04-01 → 2026-03-31	gov.uk
Plastic packaging, <30% recycled content	£229/tonne≈ €268/t	10 t/yr registration threshold · current rate	2026-04-01	gov.uk

Spain

in force

Authority: Agencia Estatal de Administración Tributaria (AEAT)

Legal basis: Ley 7/2022, arts. 77–79

Spain taxes not the packaging but the non-recycled plastic it contains — per kilogram, since 2023, on top of the EPR fee invoiced by Ecoembes/Ecovidrio.

Item taxed	Rate	Conditions	Effective	Source
Non-recycled plastic in non-reusable packaging	€0.45/kg	Taxable base is the non-recycled plastic content only	2023-01-01	sede.agenciatributaria.gob.es

Hungary

in force

Authority: NAV (környezetvédelmi termékdíj)

Legal basis: Act LXXXV of 2011 (Ktdt.) §7(2) & Annex 2

Hungary's environmental product fee on packaging was abolished in 2025; only plastic carrier bags remain fee-liable, at a rate many times the MOHU EPR fee (which stays deductible from it).

Item taxed	Rate	Conditions	Effective	Source
Plastic carrier bags	1,900 HUF/kg≈ €4.75/kg	EPR fee remains deductible from the product fee	2025-01-01	nav.gov.hu
Carrier bags, biodegradable plastic	500 HUF/kg≈ €1.25/kg	EPR fee remains deductible from the product fee	2025-01-01	nav.gov.hu

Italy

not yet in force

Authority: Agenzia delle Dogane e dei Monopoli (MACSI)

Legal basis: Legge 160/2019, art. 1 c.634, 640, 652

Italy's plastic tax (MACSI) was legislated back in 2019, but its entry into force has been deferred repeatedly — most recently to 1 January 2027. Italian producers currently pay only the CONAI contribution.

Item taxed	Rate	Conditions	Effective	Source
Single-use plastic manufactured items (MACSI)	€0.45/kg	Not yet in force — deferred to 2027-01-01	2027-01-01	gazzettaufficiale.it

Portugal

in force

Authority: Autoridade Tributária e Aduaneira

Legal basis: Lei 75-B/2020, art. 320

Portugal charges a per-item levy on single-use packaging for take-away and delivery meals — on top of the EPR fee invoiced by Sociedade Ponto Verde, itemised separately on the invoice.

Item taxed	Rate	Conditions	Effective	Source
Single-use plastic packaging, ready-to-eat meals	€0.30/item	Take-away & home delivery only; itemised on invoice	2022-07-01	files.dre.pt
Single-use aluminium packaging, ready-to-eat meals	€0.30/item	Take-away & home delivery only; itemised on invoice	2023-01-01	files.dre.pt