SPI EPR & Plastic Tax Calculator · Austria
Austria packaging EPR fees 2026
ARA (Altstoff Recycling Austria) publishes 19 fee rates per kilogram for 2026, covering paper and board, glass, steel, aluminium, plastic, composites and cartons, other materials and wood, in EUR.
At a glance
- EPR scheme
- ARA (Altstoff Recycling Austria)
- Fee year
- 2026 · from 1 Jan 2026
- Charged
- Per kilogram placed on the market, in EUR
- Rates we hold
- 19 rates across 8 materials
How the scheme works
Austrian packaging producer responsibility rests on the Abfallwirtschaftsgesetz 2002 (AWG 2002), whose § 13g sets the duties of Primärverpflichtete of packaging and whose § 13h separates household from commercial packaging6. The detail sits in the Verpackungsverordnung 2014 (BGBl. II Nr. 184/2014), last amended by BGBl. II Nr. 284/20232. Under § 8(1) of the ordinance, a Primärverpflichteter placing household packaging on the market must join an approved collection and recovery system and sign a contract within two months; participation by an upstream stage can discharge that duty if it is backed by a binding declaration kept for seven years (§ 8(2))2. Commercial packaging follows a parallel route under § 10, and § 11 pulls in the Letztvertreiber unless an earlier stage confirms participation in writing2.
Altstoff Recycling Austria AG (ARA) is one of the licensed systems competing for these contracts. Its General Assembly material of 18 June 2025 reports about 16,000 customers at December 2024, a 72.2% share of licensed volume in 2024 (71.1% in 2023) and about 847,820 tonnes licensed out of a market of about 1,175,058 tonnes4. The household network ARA finances collected 538,900 t of paper, 250,800 t of glass and 231,000 t of light and metal packaging in 2024, with 89% of households outside Vienna served at the door after the 2025 harmonisation of light-packaging collection4.
The ARA tariff therefore funds a household collection and sorting network plus a much cheaper commercial stream. Single-use plastic and metal beverage containers of 0.1 to 3 litres left the light-packaging bin on 1 January 2025, when Recycling Pfand Österreich began running the 25 cent deposit covered by PR-AT-001; it reports 81.5% of roughly 2 billion containers returned in 20255.
How fees are set
ARA publishes one tariff sheet per year in euro per kilogram, excluding VAT, with separate household (codes 1.xx) and commercial (codes 2.xx) columns. The 2026 sheet is dated 29 September 2025 and prints the 2025 and 2026 rate side by side for every code1. ARA's general terms let it change tariffs at the start of any month, ideally with one month's notice, and give a licence partner a right to terminate if notice reaches ARA within three weeks of a published increase (sections VII.3 and XXIII.6.b)3. The ordinance adds a regulatory check: § 9(3) and § 13(3) require systems to report planned tariff changes in advance together with an auditor's opinion2.
The sheet is not modulated by recyclability grade in the way Italian or Belgian tables are. The spread comes from the material code and from the household or commercial stream, which can differ by a factor of ten for the same material. Small placers can avoid volume reporting altogether through a flat fee, and every contract carries an annual minimum fee13.
What moves the fee
| Criterion | Effect on the fee |
|---|---|
| Household or commercial stream (AWG 2002 § 13h) | Household paper pays EUR 0.208/kg in 2026 against EUR 0.07/kg for commercial paper; household plastic pays EUR 1.04/kg against EUR 0.18/kg for commercial foils.16 |
| Material code within the household stream | Rates run from EUR 0.02/kg for wood (1.04.5) to EUR 1.14/kg for other composite materials (1.04.3).1 |
| Annual quantity at or below 1,500 kg household and 1,500 kg commercial | The placer may pay a flat fee of EUR 150 per calendar year instead of reporting actual tonnages (AGB XVII.1 and tariff sheet).13 |
| Annual minimum fee | If declared fees for a year fall below EUR 90, ARA invoices the difference after the final annual report (AGB VII.4 and VIII.6).13 |
Fees by material
Every rate as the scheme publishes it, with the line we copied and the date we consulted the source. Licence tariff, excluding VAT.
| Material | Category | Rate | From | Source and quoted line |
|---|---|---|---|---|
| Paper and board | Paper, household | €0.208 / kg | 1 Jan 2026 | ARA – List of tariff rates 2026 (version 29 Sep 2025)1.01.0 Paper, household 0.190 0.208Consulted 12 Oct 2026 |
| Paper and board | Paper, commercial | €0.07 / kg | 1 Jan 2026 | ARA – List of tariff rates 2026 (version 29 Sep 2025)2.01.0 Paper, commercial 0.070 0.070Consulted 12 Oct 2026 |
| Glass | Glass, household | €0.108 / kg | 1 Jan 2026 | ARA – List of tariff rates 2026 (version 29 Sep 2025)1.02.0 Glass, household 0.102 0.108Consulted 12 Oct 2026 |
| Steel | Ferrous metal, household | €0.45 / kg | 1 Jan 2026 | ARA – List of tariff rates 2026 (version 29 Sep 2025)1.03.1 Ferrous metal, household 0.450 0.450Consulted 12 Oct 2026 |
| Steel | Ferrous metal, commercial | €0.07 / kg | 1 Jan 2026 | ARA – List of tariff rates 2026 (version 29 Sep 2025)2.03.1 Ferrous metal, commercial 0.070 0.070Consulted 12 Oct 2026 |
| Aluminium | Aluminium, household | €0.48 / kg | 1 Jan 2026 | ARA – List of tariff rates 2026 (version 29 Sep 2025)1.03.2 Aluminium, household 0.480 0.480Consulted 12 Oct 2026 |
| Aluminium | Aluminium, commercial | €0.09 / kg | 1 Jan 2026 | ARA – List of tariff rates 2026 (version 29 Sep 2025)2.03.2 Aluminium, commercial 0.090 0.090Consulted 12 Oct 2026 |
| Plastic | Plastic, household | €1.04 / kg | 1 Jan 2026 | ARA – List of tariff rates 2026 (version 29 Sep 2025)1.04.1 Plastic, household 0.990 1.040Consulted 12 Oct 2026 |
| Plastic | Foils, commercial | €0.18 / kg | 1 Jan 2026 | ARA – List of tariff rates 2026 (version 29 Sep 2025)2.04.1 Foils, commercial 0.180 0.180Consulted 12 Oct 2026 |
| Plastic | Moulded containers, commercial | €0.1 / kg | 1 Jan 2026 | ARA – List of tariff rates 2026 (version 29 Sep 2025)2.04.2 Moulded containers, commercial 0.100 0.100Consulted 12 Oct 2026 |
| Plastic | EPS, commercial | €0.35 / kg | 1 Jan 2026 | ARA – List of tariff rates 2026 (version 29 Sep 2025)2.05.0 EPS, commercial 0.350 0.350Consulted 12 Oct 2026 |
| Composites and cartons | Beverage cartons, household | €1.02 / kg | 1 Jan 2026 | ARA – List of tariff rates 2026 (version 29 Sep 2025)1.04.2 Beverage cartons, household 0.970 1.020Consulted 12 Oct 2026 |
| Composites and cartons | Other composite materials, household | €1.14 / kg | 1 Jan 2026 | ARA – List of tariff rates 2026 (version 29 Sep 2025)1.04.3 Other composite materials, household 1.080 1.140Consulted 12 Oct 2026 |
| Composites and cartons | Other composite materials, commercial | €0.1 / kg | 1 Jan 2026 | ARA – List of tariff rates 2026 (version 29 Sep 2025)2.07.0 Other composite materials, commercial 0.100 0.100Consulted 12 Oct 2026 |
| Other materials | Ceramics, household | €0.14 / kg | 1 Jan 2026 | ARA – List of tariff rates 2026 (version 29 Sep 2025)1.04.4 Ceramics, household 0.140 0.140Consulted 12 Oct 2026 |
| Other materials | Textile fibres, household | €0.2 / kg | 1 Jan 2026 | ARA – List of tariff rates 2026 (version 29 Sep 2025)1.04.6 Textile fibres, household 0.200 0.200Consulted 12 Oct 2026 |
| Other materials | Biodegradable materials, household | €0.55 / kg | 1 Jan 2026 | ARA – List of tariff rates 2026 (version 29 Sep 2025)1.04.7 Biodegradable materials, household 0.550 0.550Consulted 12 Oct 2026 |
| Wood | Wood, household | €0.02 / kg | 1 Jan 2026 | ARA – List of tariff rates 2026 (version 29 Sep 2025)1.04.5 Wood, household 0.020 0.020Consulted 12 Oct 2026 |
| Wood | Wood, commercial | €0.02 / kg | 1 Jan 2026 | ARA – List of tariff rates 2026 (version 29 Sep 2025)2.09.0 Wood, commercial 0.020 0.020Consulted 12 Oct 2026 |
Worked example
A portfolio of 100 tonnes of plastic, 200 tonnes of paper and board and 50 tonnes of glass a year, each at the first category the scheme lists for that material, with no recycled plastic. Worked with the calculator's own maths.
| Line | Tonnes | Rate used | Amount |
|---|---|---|---|
| PlasticPlastic, household | 100 | €1.04 / kg | €104,000 |
| Paper and boardPaper, household | 200 | €0.208 / kg | €41,600 |
| GlassGlass, household | 50 | €0.108 / kg | €5,400 |
| Total a year | €151,000 |
Local example
An Austrian dairy brand sells 500 g plastic tubs with paper sleeves into supermarkets and ships them on pallets in corrugated cases wrapped in stretch foil. The tubs and sleeves reach households; the cases and foil end up at retail back doors, so they are commercial packaging.
| Line | Weight | Rate used | Amount |
|---|---|---|---|
| Plastic tubs and lids, householdPlastic | 12,000 kg | €1.04 / kg | €12,480 |
| Paper sleeves, householdPaper and board | 3,000 kg | €0.208 / kg | €624 |
| Corrugated shipping cases, commercialPaper and board | 8,000 kg | €0.07 / kg | €560 |
| Pallet stretch foil, commercialPlastic | 1,500 kg | €0.18 / kg | €270 |
| Total | €13,934 |
SPI calculation: the four lines total EUR 13,934.00 for the year, excluding VAT1. The household tubs carry 89.6% of the bill while weighing 49% of the packaging, because household plastic is priced at EUR 1.04/kg and the same brand's commercial foil at EUR 0.18/kg. On the 2025 sheet the tubs would have cost EUR 11,880.00 at EUR 0.99/kg, so the 2026 change adds EUR 600.00 on that line alone1.
An expected annual fee of EUR 13,934 falls in the EUR 1,500 to 20,000 band, so this brand reports quarterly under ARA's terms (section IX.1) and § 9(2) Z 4 of the ordinance23. If the cases were wrongly declared as household paper, the corrugated line would rise from EUR 560.00 to EUR 1,664.00, so the household or commercial classification of each item carries real money.
Deadlines
ARA's general terms (version of 29 November 2024) tie the reporting period to the expected annual fee and fix the 15th as both the reporting and the payment day3. The ordinance sets the outer dates for annual data2.
Within 2 months of first placing
Primärverpflichtete of household packagingJoin an approved household system and sign the contract (VerpackVO § 8(1)).2
15th of the month after each period
ARA licence partnersSubmit the volume report: monthly if fees exceed EUR 20,000 a year, quarterly from EUR 1,500 to 20,000, annually below EUR 1,500 (AGB IX.1, VIII.5).3
15th of the following month
ARA licence partnersPay the invoice, for example by 15 May for a first-quarter report filed by 15 April (AGB VIII.5).3
15 March
ARA licence partnersYear-end correction statement, single-use plastic report, and notice that the 1,500 kg flat-fee limit was exceeded (AGB X.3, VIII.5, XVII.9).3
15 March of the following year
Household and commercial system participantsStatutory annual report of quantities for system participants (VerpackVO § 9(1b) and § 13(3a)).2
15 February
Flat-fee licence partnersFlat-fee invoices for the previous year fall due (AGB XVII.5).3
Changes from last year
ARA's 2026 sheet prints both years, so the comparison comes from one document1. Household rates rose for the materials that dominate kerbside volume: paper by 9.5%, glass by 5.9%, plastic by 5.1%, beverage cartons by 5.2% and other composites by 5.6%. Ferrous metal, aluminium, ceramics, wood, textile fibres and biodegradable materials held their 2025 household rates, and every commercial code was unchanged.
The tariff sheet itself gives no reason for the increases. The only cost context ARA has published is the June 2025 General Assembly material, which reports a 1.2% fall in the total licensed market in 2024 and a weighted average tariff up about 89% since 19954. SPI has not found an ARA statement linking the 2026 household increases to a specific cost line, so none is given here.
| Material and category | 2025 | 2026 | Change |
|---|---|---|---|
| Paper and boardPaper, household (1.01.0) | 0.191 | 0.21 | +9.5% |
| GlassGlass, household (1.02.0) | 0.101 | 0.11 | +5.9% |
| SteelFerrous metal, household (1.03.1) | 0.451 | 0.45 | 0.0% |
| AluminiumAluminium, household (1.03.2) | 0.481 | 0.48 | 0.0% |
| PlasticPlastic, household (1.04.1) | 0.991 | 1.04 | +5.1% |
| Composites and cartonsBeverage cartons, household (1.04.2) | 0.971 | 1.02 | +5.2% |
| Composites and cartonsOther composite materials, household (1.04.3) | 1.081 | 1.14 | +5.6% |
| Paper and boardPaper, commercial (2.01.0) | 0.071 | 0.07 | 0.0% |
| PlasticFoils, commercial (2.04.1) | 0.181 | 0.18 | 0.0% |
Rates in EUR per kg. Change is the SPI team's calculation.
What the numbers say
SPI analysis Worked from the published rates above. Not an invoice, not legal or tax advice.
- Plastic rates run from €0.1 / kg to €1.04 / kg: the highest is 10.4 times the lowest. Which category a pack falls into depends on its design, so design choices move the plastic fee, not only weight.
- At the first listed category of each, a tonne of plastic costs 5.0 times a tonne of paper and board (€1.04 / kg against €0.208 / kg). Fees are per tonne, so a lighter plastic pack can still cost less than a heavier paper one.
- In the worked example, plastic is 29% of the tonnage but 69% of the cost.
- In Austria the plastic figure above is the household rate; commercial plastic foils pay EUR 0.18/kg, so a brand's real plastic cost depends on where its packaging ends up1.
- ARA's paper rate rose 9.5% for 2026, the largest move on the household sheet, which narrows the gap between paper and plastic for brands switching formats1.
- Since 1 January 2025 deposit bottles and cans no longer pass through ARA's light-packaging stream, so beverage brands pay Recycling Pfand Österreich for those containers instead5.
What this page does not cover
- Exemptions, de minimis thresholds, registration fees and penalties for late reporting are not modelled.
Spotted a rate that has changed? Write to sales@strategicpackaginginsights.com with the scheme and the source. Rates have not yet been re-checked by a second SPI team member.
The rules behind the fees in Austria
EPR, tax, labelling, design and reporting rules from our Regulation Tracker for this market, each with its own page and official source.
| Rule | Type | Materials | Status | Applies from |
|---|---|---|---|---|
| Austria deposit on single-use beverage containersPR-AT-001 | Deposit return | Plastic, Metal | In force | 1 January 2025 |
Questions
Who has to license packaging with a system in Austria?
The Primärverpflichteter under AWG 2002 § 13g, typically the packer, the importer of packaged goods or the first distributor, must join an approved system within two months of first placing household packaging on the market (VerpackVO § 8(1)). An upstream supplier can take over the duty if it gives a binding declaration that is kept for seven years (§ 8(2)).
What does ARA charge for household plastic packaging in 2026?
ARA's 2026 tariff sheet, dated 29 September 2025, sets household plastic (code 1.04.1) at EUR 1.04/kg excluding VAT, up from EUR 0.99/kg in 2025. Commercial foils (code 2.04.1) stay at EUR 0.18/kg and commercial moulded containers at EUR 0.10/kg.
Is there a small-business option with ARA?
A licence partner placing no more than 1,500 kg of household and 1,500 kg of commercial packaging a year may pay a flat fee of EUR 150 per calendar year instead of reporting actual volumes. If that limit is exceeded, ARA must be told by 15 March and actual reporting applies retroactively (AGB XVII.9 to XVII.11).
How often do ARA customers report and pay?
Reporting is monthly above EUR 20,000 of expected annual fees, quarterly between EUR 1,500 and 20,000, and annual below EUR 1,500. Reports are due on the 15th of the month after the period and payment on the 15th of the month after that, so a first-quarter report is due 15 April and payable 15 May.
What happens if an ARA audit finds under-reporting?
Shortfalls are charged at the applicable tariffs, and if under-reporting exceeds 5% a contractual penalty of 20% of the shortfall applies, from EUR 50 since 2024 (AGB XIII.5 and XIII.7). The Verpackungskoordinierungsstelle also has audit rights, and the partner must tell ARA about any such audit.
Do drinks cans and PET bottles still go through ARA?
Single-use plastic bottles and metal cans of 0.1 to 3 litres have carried a 25 cent deposit since 1 January 2025 and are handled by Recycling Pfand Österreich. The deposit operator reports returning 1.4 billion of about 2 billion containers in 2025, an 81.5% rate, against a 90% target for 2027.
Sources for this analysis
- ARA: List of Tariff Rates 2026 (version 29 September 2025) Compliance scheme · Consulted 14 October 2026
- RIS: Verpackungsverordnung 2014, BGBl. II Nr. 184/2014, consolidated version Official · Consulted 14 October 2026
- ARA: Allgemeine Geschäftsbedingungen für Lizenzpartner (Stand 29 November 2024) Compliance scheme · Consulted 14 October 2026
- ARA: General Assembly presentation, 18 June 2025 Compliance scheme · Consulted 14 October 2026
- Recycling Pfand Österreich: press kit (April 2026) Compliance scheme · Consulted 14 October 2026
- RIS: Abfallwirtschaftsgesetz 2002, consolidated version (table of provisions) Official · Consulted 14 October 2026
Written by the SPI team on 14 October 2026. Rates in the tables above link to their own source.
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