SPI EPR & Plastic Tax Calculator · France
France packaging EPR fees 2026
Citeo (household packaging) publishes 17 fee rates per tonne for 2026, covering steel, aluminium, paper and board, composites and cartons, glass, plastic, wood and other materials, in EUR.
At a glance
- EPR scheme
- Citeo (household packaging)
- Fee year
- 2026 · from 1 Jan 2026
- Charged
- Per tonne placed on the market, in EUR
- Rates we hold
- 17 rates across 8 materials
How the scheme works
Citeo collects the French household packaging contribution as the approved eco-organisme for packaging, printed paper and graphic paper whose final holders are households. The approval cites the Code de l'environnement at L. 541-10 and L. 541-10-1 (1°), plus R. 543-53 to R. 543-56 for packaging3. The first arrêté, of 27 December 2023, approved Citeo for 2024 only; the arrêté of 23 December 2024, published in Journal officiel n° 308 on 29 December 2024, stretched the approval to run from 1 January 2024 to 31 December 20293. The operating rules sit in the cahier des charges set by arrêté of 7 December 20233.
The 2026 guide explains who declares now that Regulation (EU) 2025/40 has applied since 12 August 2026. A company making goods under another firm's brand leaves the declaration to the brand owner, unless the brand owner is a microenterprise; private-label goods are declared by the retailer; and a foreign firm placing packaging in France for the first time must appoint a mandataire1. Size decides the paperwork: fewer than 10,000 sales units (UVC) a year means a flat declaration, 10,000 to 500,000 a simplified one, and above 500,000 a line-by-line UVC declaration1.
The money mainly pays French local authorities. Citeo's 2024 accounts put 78% of contributions into collection and sorting, 7% into litter and out-of-home waste, 5% into support and operations, 4% into plastics development streams, 3% into reuse, 2% into public awareness and 1% into sector actions1. For 2025 Citeo reports EUR 1,460 million of household packaging contributions, 5,306 kt declared, EUR 971.6 million of support paid to local authorities and a 73% household packaging recycling rate4.
How fees are set
Citeo builds the 2026 schedule from the objectives in its cahier des charges and the regulatory constraints on the filière, and warns that the rates can be revised if regulation changes or public authorities ask1. The weight part is charged per material in euro cents per kilogram (SPI converts to EUR per tonne), then per-unit parts and percentage bonuses and maluses are applied to the total per-unit contribution1. The calendar is fixed: tariff and eco-modulation are announced in September of the year before the packaging is placed on the market1.
For 2026 Citeo raised five maluses and removed five others1. It ties the plastic reduction effort to the national 3R framework, in which Décret n° 2021-517 measures single-use plastic packaging against 2018 tonnages and channels the targets into eco-modulated fees5. The minimum charge also moved: the flat fee for fewer than 10,000 UVC is EUR 110 excluding VAT in 2026, against EUR 80 excluding VAT in 202512.
What moves the fee
| Criterion | Effect on the fee |
|---|---|
| Drink packaging of 0.5 litres or less, and plastic grouping packs | Malus raised from 10% in 2025 to 25% in 202612.12 |
| Rigid PE or PP above density 1, PET mixed with dense rigid plastics, and clear PET bottles with disruptive sleeves | Malus raised from 10% in 2025 to 50% in 202612.12 |
| Weight or void reduction of at least 1% on the previous year | Bonus equal to the reduction rounded up, so a 12.1% cut earns 13%; units changed after 1 April 2026 need two declaration lines and changes after 30 September 2026 count from the next year1.1 |
| Recycled plastic incorporated in the packaging | A prime in EUR per kg set by a separate arrêté that applies from 2026 placements; it can be combined only with the reduction, grouping and small-format maluses1.1 |
| Units carrying a malus for disrupting recycling | No bonus of any kind can be claimed on that unit1.1 |
Fees by material
Every rate as the scheme publishes it, with the line we copied and the date we consulted the source. Citeo 2026 weight-based contribution for household packaging. The full contribution also has per-unit (UVC) parts and eco-modulation bonuses and penalties, which are not included.
| Material | Category | Rate | From | Source and quoted line |
|---|---|---|---|---|
| Steel | Acier (tarif 1) | €64.9 / tonne | 1 Jan 2026 | Citeo – Guide du tarif emballages ménagers mis en marché en 2026 (actualisé le 22 juin 2026), contribution au poids par matériauACIER TARIF 1. Acier 6,49 ct €/kgConsulted 13 Oct 2026 |
| Aluminium | Aluminium (tarif 2) | €243.4 / tonne | 1 Jan 2026 | Citeo – Guide du tarif emballages ménagers mis en marché en 2026 (actualisé le 22 juin 2026), contribution au poids par matériauALUMINIUM TARIF 2. Aluminium 24,34 ct €/kgConsulted 13 Oct 2026 |
| Paper and board | Papier-carton (tarif 3) | €258.1 / tonne | 1 Jan 2026 | Citeo – Guide du tarif emballages ménagers mis en marché en 2026 (actualisé le 22 juin 2026), contribution au poids par matériauPAPIER-CARTON TARIF 3. Papier-carton 25,81 ct €/kgConsulted 13 Oct 2026 |
| Composites and cartons | Brique (tarif 4) | €467.9 / tonne | 1 Jan 2026 | Citeo – Guide du tarif emballages ménagers mis en marché en 2026 (actualisé le 22 juin 2026), contribution au poids par matériauTARIF 4. Brique 46,79 ct €/kgConsulted 13 Oct 2026 |
| Glass | Verre (tarif 5) | €20.1 / tonne | 1 Jan 2026 | Citeo – Guide du tarif emballages ménagers mis en marché en 2026 (actualisé le 22 juin 2026), contribution au poids par matériauVERRE TARIF 5. Verre 2,01 ct €/kgConsulted 13 Oct 2026 |
| Plastic | Bouteille ou flacon PET clair (tarif 6.1) | €700 / tonne | 1 Jan 2026 | Citeo – Guide du tarif emballages ménagers mis en marché en 2026 (actualisé le 22 juin 2026), contribution au poids par matériauPLASTIQUE Bouteille flacon TARIF 6.1 Bouteille ou flacon PET clair 70,00 ct €/kgConsulted 13 Oct 2026 |
| Plastic | Bouteille ou flacon PE (tarif 6.2.1) | €770.1 / tonne | 1 Jan 2026 | Citeo – Guide du tarif emballages ménagers mis en marché en 2026 (actualisé le 22 juin 2026), contribution au poids par matériauBouteille ou flacon PE 77,01 ct €/kgConsulted 13 Oct 2026 |
| Plastic | Bouteille ou flacon PP (tarif 6.2.2) | €770.1 / tonne | 1 Jan 2026 | Citeo – Guide du tarif emballages ménagers mis en marché en 2026 (actualisé le 22 juin 2026), contribution au poids par matériauTARIF 6.2.2 Bouteille ou flacon PP 77,01 ct €/kgConsulted 13 Oct 2026 |
| Plastic | Bouteille ou flacon PET foncé/coloré (tarif 6.2.3) | €735.1 / tonne | 1 Jan 2026 | Citeo – Guide du tarif emballages ménagers mis en marché en 2026 (actualisé le 22 juin 2026), contribution au poids par matériauTARIF 6.2.3 Bouteille ou flacon PET foncé/coloré 73,51 ct €/kgConsulted 13 Oct 2026 |
| Plastic | Emballage rigide PET (tarif 6.3.3) | €840.1 / tonne | 1 Jan 2026 | Citeo – Guide du tarif emballages ménagers mis en marché en 2026 (actualisé le 22 juin 2026), contribution au poids par matériauTARIF 6.3.3 Emballage rigide PET 84,01 ct €/kgConsulted 13 Oct 2026 |
| Plastic | Emballage rigide PS, dont XPS et PSE (tarif 6.5) | €805.1 / tonne | 1 Jan 2026 | Citeo – Guide du tarif emballages ménagers mis en marché en 2026 (actualisé le 22 juin 2026), contribution au poids par matériauTARIF 6.5 Emballage rigide PS (dont XPS et PSE) 80,51 ct €/kgConsulted 13 Oct 2026 |
| Plastic | Emballage souple PE (tarif 6.4) | €770.1 / tonne | 1 Jan 2026 | Citeo – Guide du tarif emballages ménagers mis en marché en 2026 (actualisé le 22 juin 2026), contribution au poids par matériauEmballage souple, hors bouteille ou flacon TARIF 6.4 Emballage souple PE 77,01 ct €/kgConsulted 13 Oct 2026 |
| Plastic | Emballage souple PP (tarif 6.6.1) | €840.1 / tonne | 1 Jan 2026 | Citeo – Guide du tarif emballages ménagers mis en marché en 2026 (actualisé le 22 juin 2026), contribution au poids par matériauTARIF 6.6.1 Emballage souple PP 84,01 ct €/kgConsulted 13 Oct 2026 |
| Plastic | Emballage complexe ou autres résines hors PVC (tarif 6.6.2) | €1,400.1 / tonne | 1 Jan 2026 | Citeo – Guide du tarif emballages ménagers mis en marché en 2026 (actualisé le 22 juin 2026), contribution au poids par matériauTARIF 6.6.2 Emballage complexe ou autres résines hors PVC 140,01 ct €/kgConsulted 13 Oct 2026 |
| Plastic | Emballages contenant PVC (tarif 6.7) | €2,100.1 / tonne | 1 Jan 2026 | Citeo – Guide du tarif emballages ménagers mis en marché en 2026 (actualisé le 22 juin 2026), contribution au poids par matériauTARIF 6.7 210,01 ct €/kgConsulted 13 Oct 2026 |
| Wood | Bois, liège (tarif 7.1) | €258.1 / tonne | 1 Jan 2026 | Citeo – Guide du tarif emballages ménagers mis en marché en 2026 (actualisé le 22 juin 2026), contribution au poids par matériauAUTRES MATÉRIAUX TARIF 7.1 Bois, liège 25,81 ct €/kgConsulted 13 Oct 2026 |
| Other materials | Textiles, autres matériaux (tarif 7.2) | €1,050.1 / tonne | 1 Jan 2026 | Citeo – Guide du tarif emballages ménagers mis en marché en 2026 (actualisé le 22 juin 2026), contribution au poids par matériauTARIF 7.2 Textiles, autres matériaux 105,01 ct €/kgConsulted 13 Oct 2026 |
Per-unit charges and eco-modulation
Citeo adds per-unit parts to the weight-based fee for each sales unit (UVC: a product unit a consumer can buy on its own, p.12). Bonuses and maluses then change the total per-unit contribution by a percentage (p.31). Maluses at different levels add up; a malus for disrupting recycling cancels any bonus (pp.31-32). Citeo – Guide du tarif emballages ménagers 2026 (updated 22 June 2026)
Per-unit charges
| Charge | Value | Page |
|---|---|---|
| Litter contribution, food (excluding drinks) | 0,0915 ct € per sales unit | p.29 |
| Litter contribution, drinks | 0,1433 ct € per sales unit | p.29 |
| Litter contribution, non-food | 0,0944 ct € per sales unit | p.29 |
| Reuse contribution (brand owners) | 0,0140 ct € per sales unit | p.30 |
| Drink grouping film (on top of the weight fee) | 0,0861 ct € per sales unit | p.30 |
The litter contribution rises by 5% per extra packaging component from the 21st (p.29).
Packaging manufacturers pay a reuse contribution of 0,0050 ct € per packaging component (p.30).
Flat fees for small producers
| Who | Value | Page |
|---|---|---|
| Fewer than 10,000 sales units a yearflat, excluding VAT (p.14) | €110 | – |
Penalties (malus)
| Packaging feature | Value | Page |
|---|---|---|
| Board metallised on the whole surface of all faces | +10% | p.35 |
| Drink packaging of 0.5 L or less | +25% | p.36 |
| Plastic grouping packs | +25% | p.37 |
| Rigid PE or PP with density above 1 | +50% | p.38 |
| PET combined with other rigid plastics of density above 1 | +50% | p.39 |
| Clear PET bottle or jar with a sleeve that disrupts PET recycling | +50% | p.40 |
| Rigid PET with aluminium, PVC or silicone (density above 1) elements | +100% | p.41 |
| Dark rigid plastic packaging not detectable by optical sorting | +100% | p.42 |
| Glass other than soda-lime glass | +100% | p.43 |
| Glass with porcelain, ceramic or stoneware elements | +100% | p.43 |
| Glass with an austenitic stainless-steel mechanical closure | +100% | p.44 |
Bonuses
| Packaging feature | Value | Page |
|---|---|---|
| Weight or void reduction of at least 1% versus the previous year | minus the % reduction (rounded up) | p.45 |
| Refill packs at least 33% lighter for the same product quantity | minus the % reduction, on the refill only | p.47 |
| Paper and board with more than 50% recycled fibre | -10% on the weight part only | p.28 |
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 |
|---|---|---|---|
| PlasticBouteille ou flacon PET clair (tarif 6.1) | 100 | €700 / tonne | €70,000 |
| Paper and boardPapier-carton (tarif 3) | 200 | €258.1 / tonne | €51,620 |
| GlassVerre (tarif 5) | 50 | €20.1 / tonne | €1,005 |
| Total a year | €122,625 |
Local example
A French food brand sells 1,000,000 jars of sauce a year in a 300 g glass jar with a 12 g steel twist-off lid and a 2 g paper label.
| Line | Weight | Rate used | Amount |
|---|---|---|---|
| Glass jar, 300 gGlass | 300,000 kg | €20.1 / tonne | €6,030 |
| Steel twist-off lid, 12 gSteel | 12,000 kg | €64.9 / tonne | €779 |
| Paper label, 2 gPaper and board | 2,000 kg | €258.1 / tonne | €516 |
| Total | €7,325 |
The weight part comes to EUR 7,325.00 for the million jars, or about 0.73 euro cents per jar, and 82% of it is the glass, even though glass carries the lowest 2026 rate in the table at EUR 20.1 per tonne1. The steel lid weighs 4% of the jar yet adds EUR 778.80.
The per-unit parts then apply to every UVC. At the 2026 food litter contribution of 0.0915 euro cents a unit and the brand-owner reuse contribution of 0.0140 euro cents, a million jars add EUR 915.00 and EUR 140.00, which lifts the total to EUR 8,380.00 before any bonus or malus1. If the label paper holds more than 50% recycled fibre, the 10% cut on the paper weight part saves EUR 51.621. A non-soda-lime glass, or a porcelain or stainless-steel closure, would instead trigger a 100% malus on the jar1.
Deadlines
Citeo runs one annual cycle: the year's placements are declared in the first two months of the following year, so 2026 packaging is declared in early 20271. The 2025 guide set the same January to end-February window for 2025 placements in 20262.
2025-09
Citeo2026 tariff and eco-modulation rules announced1
2026-04-01
Brand owners claiming the reduction bonusCut-off for declaring a lighter packaging version for the whole of 20261
2026-06-22
CiteoUpdated 2026 tariff guide published1
2026-09-30
Brand ownersLast date for a weight reduction to count in 2026; later changes go into the 2027 declaration1
2026-11
All Citeo clientsOnline declaration space opens for 2026 placements1
2027-02
All Citeo clientsClose of the January to February window for declaring 2026 placements1
2027-03
All Citeo clientsReuse reporting splitting packaging into reusable, reused and single-use1
2029-12-31
Ministry and CiteoCurrent Citeo approval ends3
Changes from last year
Every weight rate in the 2026 Citeo table is higher than in 2025. Most plastic lines rose by 30.8%, the clear PET bottle from EUR 535.2 to EUR 700.0 per tonne and the PVC line from EUR 1,605.5 to EUR 2,100.1, while rigid polystyrene rose a smaller 25.4%12. Aluminium also rose 30.5%, paper and board 20.4%, steel 21.3% and glass 22.6%.
Citeo's 2025 activity report links the rise in contributions, from EUR 1,190 million in 2024 to EUR 1,460 million in 2025, to higher per-material rates and a rebound in consumption, and notes that consumption slowed in the second half of 20254. The 2026 guide gives a tighter regulatory framework that raises the cost of EPR, and a stronger bonus-malus push toward recyclable packaging, as its reasons1. Prior rates are converted from the 2025 guide's euro cents per kg at the same factor of 10 used for the live table.
| Material and category | 2025 | 2026 | Change |
|---|---|---|---|
| SteelAcier (tarif 1) | 53.502 | 64.90 | +21.3% |
| AluminiumAluminium (tarif 2) | 186.502 | 243.40 | +30.5% |
| Paper and boardPapier-carton (tarif 3) | 214.302 | 258.10 | +20.4% |
| Composites and cartonsBrique (tarif 4) | 3802 | 467.90 | +23.1% |
| GlassVerre (tarif 5) | 16.402 | 20.10 | +22.6% |
| PlasticBouteille ou flacon PET clair (tarif 6.1) | 535.202 | 700 | +30.8% |
| PlasticBouteille ou flacon PE (tarif 6.2 in 2025, 6.2.1 in 2026) | 588.702 | 770.10 | +30.8% |
| PlasticEmballage rigide PS, dont XPS et PSE (tarif 6.5) | 642.202 | 805.10 | +25.4% |
| PlasticEmballage souple PP (tarif 6.6.1) | 642.202 | 840.10 | +30.8% |
| PlasticEmballage contenant PVC (tarif 6.7) | 1,605.502 | 2,100.10 | +30.8% |
| Other materialsTextiles, autres matériaux (tarif 7.2) | 802.802 | 1,050.10 | +30.8% |
Rates in EUR per tonne. 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 €700 / tonne to €2,100.1 / tonne: the highest is 3.0 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 2.7 times a tonne of paper and board (€700 / tonne against €258.1 / tonne). 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 57% of the cost.
- In the Citeo table the cheapest and dearest plastic lines differ by a factor of three, so for French packs the resin choice outweighs small weight savings.
- Paper and board at EUR 258.1 per tonne sits level with wood and cork in France, and only the recycled fibre bonus separates board grades.
- For French glass packs, per-unit charges and closure maluses can matter more than the EUR 20.1 per tonne weight rate itself.
- France's 2026 increase of 20% to 31% on every material came on top of a 2025 rise that Citeo already linked to higher rates.
What this page does not cover
- Per-unit charges (including the Ecoembes glass unit factor) and eco-modulation bonuses and penalties are not included; the calculator uses the per-weight rates only.
- Reuse and sorting-awareness bonus percentages (p.34) could not be read reliably, so they are not shown.
- Recycled-plastic primes in EUR/kg are set in a separate decree, not in the guide.
- 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 France
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 |
|---|---|---|---|---|
| France Triman logo and Info-tri sorting labelPR-FR-003 | Labelling | All packaging | In force | – |
Questions
What is the Citeo fee for a clear PET bottle in 2026?
The 2026 weight rate for a clear PET bottle or flask (tarif 6.1) is 70.00 euro cents per kg, or EUR 700.0 per tonne. That is 30.8% above the 2025 rate of 53.52 euro cents per kg. Per-unit parts and any bonus or malus come on top.
Who declares private-label packaging to Citeo?
The 2026 guide says private-label products are declared by the distributor whose brand they carry, not by the manufacturer. Goods made for a microenterprise brand are declared by the manufacturer instead. The rule follows the producer definition in Regulation (EU) 2025/40, applicable since 12 August 2026.
When must 2026 packaging be declared?
Citeo opens the declaration space in November 2026 and the declaration period runs from January to the end of February 2027. Reuse reporting follows in March 2027. Late weight reductions made after 30 September 2026 count only from the 2027 declaration.
How much does a very small producer pay?
A company placing fewer than 10,000 sales units a year pays a flat EUR 110 excluding VAT for 2026. The 2025 flat fee was EUR 80 excluding VAT. The EUR 110 is also the minimum Citeo invoice for packaging and graphic paper together.
How long is Citeo approved for?
The arrêté of 23 December 2024 extends Citeo's approval to cover 1 January 2024 to 31 December 2029. The original arrêté of 27 December 2023 had approved it for 2024 only. The approval covers household packaging, printed paper and graphic paper.
Did any Citeo malus rise for 2026?
Yes. The malus on drink packaging of 0.5 litres or less and on plastic grouping packs went from 10% to 25%. Three density and sleeve maluses for rigid plastics and PET went from 10% to 50%.
Sources for this analysis
- Citeo: Guide du tarif des emballages ménagers mis en marché en 2026 (updated 22 June 2026) Compliance scheme · Consulted 14 October 2026
- Citeo: Le tarif d'écoconception 2025, emballages ménagers (update of 19 December 2024) Compliance scheme · Consulted 14 October 2026
- AIDA (INERIS): Arrêté du 23 décembre 2024 modifiant l'arrêté du 27 décembre 2023 portant agrément d'un éco-organisme de la filière emballages et papiers (CITEO) Official · Consulted 14 October 2026
- Citeo: Rapport d'activité 2025 Compliance scheme · Consulted 14 October 2026
- AIDA (INERIS): Décret n° 2021-517 du 29 avril 2021 relatif aux objectifs de réduction, de réutilisation et de réemploi, et de recyclage des emballages en plastique à usage unique Official · Consulted 14 October 2026
Written by the SPI team on 14 October 2026. Rates in the tables above link to their own source.
Other markets in the calculator
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- Q1
Which packaging rules apply to us in each market we sell in?
We map each market's EPR, tax, ban, recycled-content, labelling and deposit rules against your materials and formats, and show which are in force, adopted or only proposed.
- Q2
What could EPR fees and plastic taxes cost us next year?
We apply published fee tables and tax rates to your tonnages and recycled content, and show the result as scenarios with every rate sourced.
- Q3
Can you tell us when a rule changes?
Yes. The free tracker alerts cover rule changes by country; a monitoring retainer adds monthly notes on what the changes mean for your portfolio.