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SPI EPR & Plastic Tax Calculator · Portugal

Portugal packaging EPR fees 2026

Sociedade Ponto Verde – Valor Ponto Verde (VPV) publishes 9 fee rates per kilogram for 2026, covering glass, paper and board, composites and cartons, plastic, aluminium and other materials, in EUR.

By the SPI teamSources consulted 12 Oct 2026An estimate tool, not an invoice and not legal advice.
Sourced facts

At a glance

EPR scheme
Sociedade Ponto Verde – Valor Ponto Verde (VPV)
Fee year
2026
Charged
Per kilogram placed on the market, in EUR
Rates we hold
9 rates across 6 materials
No rate in our data
Steel, Wood

Open the calculator for Portugal

SPI analysis

How the scheme works

Portuguese packaging EPR is set by Decree-Law 152-D/2017 (UNILEX), dated 11 December 2017, which governs specific waste flows, as republished by Decree-Law 102-D/2020 and in force in that form since 1 July 20216. The obliged party is the embalador: whoever packs its own products or has them packed, or imports or buys packaged goods in another EU country, and who is treated as responsible for placing them on the market6. The embalador either transfers responsibility to a licensed managing entity through a written contract and the payment of financial contributions (article 10), or runs an individual system authorised for up to five years and backed by a guarantee lodged with APA (article 9)6.

Sociedade Ponto Verde holds the licence granted on 28 June 2024 by APA and DGAE and homologated that day by Despacho Conjunto n.º 13/ME/MAEN/2024, amended in September 2024 and extended to the Azores and Madeira5. It shares the integrated urban system, SIGRE, with Novo Verde and Electrão; APA's 2023 report lists 729,024 tonnes for SPV, 99,015 for Electrão and 76,003 for Novo Verde7. SIGRE serves producers of urban-type waste under 1,100 litres a day, while larger non-urban flows go to licensed operators7.

SPV ended 2025 with 7,808 member companies, which declared 710,848 tonnes of urban-flow packaging, 3.4% less than in 2024, and 232,662 tonnes of non-urban packaging5. The money pays municipal and concession systems for selective collection and sorting; SPV estimates the urban recovery rate at 59% for 2025, below the legal target5. Drinks containers inside the Volta deposit system are run by SDR Portugal, a separate managing entity licensed since 1 June 20249.

Fee setting

How fees are set

The VPV is proportional to the declared weight and depends on the material, on whether the waste is urban or non-urban, and on the number of single-use plastic cups placed on the market, on a polluter-pays basis8. For 2026 each material has a base value and, for most, a bonificado value 10% lower that applies only when the packaging meets every eco-modulation criterion set for that material; VAT is added at the legal rate1. SPV says the 2026 criteria are checked with its Pack4Sustain tool5.

Billing follows the declarations: the annual contribution uses the prior year's declared weights, adjusted for the previous year's invoicing and the current year's VPV4. The table can change mid-year. SPV's August 2025 edition records a revision of the glass and aluminium values approved on 1 August 2025, which its activity report links to a 2025 derogation for those two materials35. The 2026 table first appeared in December 2025 and was reissued in June 2026 with the same values12. SPV also reports a fall of about 26% in the resale prices of recovered materials in 2025, which raises the net cost the fees must cover5.

What moves the fee

CriterionEffect on the fee
Plastics (film, HDPE, PET, PP, PET thermoforms and other plastic packaging) meeting every 2026 criterionEUR 0.4889 per kg instead of the EUR 0.5432 base, a 10% cut1.1
Paper and board, and liquid food cartons (ECAL), meeting every 2026 criterionEUR 0.2794 instead of EUR 0.3104 per kg for paper and board; EUR 0.4626 instead of EUR 0.5140 for ECAL1.1
EPS, steel, wood, cork and other materialsNo reduced value is listed for 2026, so only the base value applies1.1
Packaging declared in the non-urban flowA separate, much lower table applies, for example EUR 0.0051 per kg for plastics against EUR 0.5432 in the urban flow1.1
Simplified declaration with a small annual resultA minimum annual contribution of EUR 120 applies in 2026 when the calculated amount is lower2.2
Table 1

Fees by material

Every rate as the scheme publishes it, with the line we copied and the date we consulted the source. Household (urban) flow base rate, excluding VAT.

MaterialCategoryRateFromSource and quoted line
GlassVidro€0.0868 / kg2026Sociedade Ponto Verde – Tabela de Valores Ponto Verde (VPV) 2026Vidro 0,0868€ 0,0781€Consulted 12 Oct 2026
Paper and boardPapel/Cartão€0.3104 / kg2026Sociedade Ponto Verde – Tabela de Valores Ponto Verde (VPV) 2026Papel/Cartão 0,3104€ 0,2794€Consulted 12 Oct 2026
Composites and cartonsECAL (liquid food cartons)€0.514 / kg2026Sociedade Ponto Verde – Tabela de Valores Ponto Verde (VPV) 2026ECAL* 0,5140€ 0,4626€Consulted 12 Oct 2026
PlasticFilme plástico€0.5432 / kg2026Sociedade Ponto Verde – Tabela de Valores Ponto Verde (VPV) 2026Filme Plástico 0,5432€ 0,4889€Consulted 12 Oct 2026
PlasticPEAD (HDPE)€0.5432 / kg2026Sociedade Ponto Verde – Tabela de Valores Ponto Verde (VPV) 2026PEAD 0,5432€ 0,4889€Consulted 12 Oct 2026
PlasticOutras embalagens de plástico€0.5432 / kg2026Sociedade Ponto Verde – Tabela de Valores Ponto Verde (VPV) 2026Outras Embalagens de Plástico 0,5432€ 0,4889€Consulted 12 Oct 2026
PlasticTermoformados PET€0.5432 / kg2026Sociedade Ponto Verde – Tabela de Valores Ponto Verde (VPV) 2026Termoformados PET 0,5432€ 0,4889€Consulted 12 Oct 2026
AluminiumAlumínio€0.0399 / kg2026Sociedade Ponto Verde – Tabela de Valores Ponto Verde (VPV) 2026Alumínio 0,0399€ 0,0359€Consulted 12 Oct 2026
Other materialsOutros materiais€0.5799 / kg2026Sociedade Ponto Verde – Tabela de Valores Ponto Verde (VPV) 2026Outros Materiais 0,5799€Consulted 12 Oct 2026
SPI calculation

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.

LineTonnesRate usedAmount
PlasticFilme plástico100€0.5432 / kg€54,320
Paper and boardPapel/Cartão200€0.3104 / kg€62,080
GlassVidro50€0.0868 / kg€4,340
Total a year€120,740

Open this example in the calculator and change it

SPI calculation

Local example

A Portuguese household-care brand sells 500,000 bottles of liquid detergent a year in a 60 g HDPE bottle with a 3 g film sleeve, shipped four to a 200 g corrugated case to supermarkets.

LineWeightRate usedAmount
HDPE detergent bottle, 60 gPlastic30,000 kg€0.5432 / kg€16,296
Corrugated case for 4 bottles, 200 gPaper and board25,000 kg€0.3104 / kg€7,760
Plastic film sleeve label, 3 gPlastic1,500 kg€0.5432 / kg€815
Total€24,871

At the 2026 base values the urban-flow VPV is EUR 24,870.80, close to 5 euro cents a bottle, before VAT1. The HDPE bottle is two thirds of it. Because the case reaches the shop rather than the household, the brand should check with SPV whether it is declared in the urban or non-urban flow; at the non-urban paper rate of EUR 0.0077 per kg the case line would be EUR 192.50 instead of EUR 7,760.001.

If bottle, sleeve and case all met their material's eco-modulation criteria, the bonificado values would cut the total by 10% to about EUR 22,384. The PP cap is left out because the PP rate is not yet in the SPI fee table, although the 2026 table prices PP at the same EUR 0.5432 base as HDPE1. The brand's annual invoice follows its prior-year declaration, so a lighter bottle launched in 2026 lowers the bill from the next cycle4.

Deadlines

Deadlines

The legal reporting runs through APA's electronic register, while SPV invoices from each member's annual declaration. SPV's public pages give no fixed date for that declaration, so members should take it from their contract.

  1. Within one month of the event that triggers the obligation

    Embaladores

    Register in the SIRER electronic register; registration cannot be delegated6

  2. Within 30 days of a change

    Embaladores

    Update registered details6

  3. 2025-08-01

    SPV

    Revised 2025 glass and aluminium values approved3

  4. 2025-12

    SPV

    2026 VPV table published2

  5. 2026-04-15

    SPV

    SPV 2025 activity report published, within the 15 April deadline for the annual report5

  6. 2027-03-31

    Embaladores or their delegate (not a managing entity)

    Annual data for 2026, with a correction for the prior year and an estimate for the current year6

Year on year

Changes from last year

Urban-flow values rose across the board for 2026. The single 2025 plastic value of EUR 0.4471 per kg became EUR 0.5432 for every plastic line, up 21.5%; paper and board rose 19.3% to EUR 0.3104, liquid food cartons 17.5% to EUR 0.5140, and other materials more than doubled from EUR 0.2821 to EUR 0.579913. The 2026 table also adds separate plastic lines and the 10% bonificado column, neither of which appears in the 2025 table13.

SPV gives no single reason in the tables. Its 2025 activity report records EUR 98 million more paid to municipal and concession systems, a roughly 26% fall in recovered-material resale prices and an urban recovery rate of 59% still short of the target, all of which push costs up5. Glass and aluminium are left out of the rows: the August 2025 edition revised both values, and SPI has not yet matched them to their lines in the table.

Material and category20252026Change
Paper and boardPapel/Cartão0.2630.31+19.3%
Composites and cartonsECAL (liquid food cartons)0.4430.51+17.5%
PlasticFilme plástico (2025: single plastic value)0.4530.54+21.5%
PlasticPEAD (HDPE) (2025: single plastic value)0.4530.54+21.5%
PlasticTermoformados PET (2025: single plastic value)0.4530.54+21.5%
PlasticOutras embalagens de plástico (2025: single plastic value)0.4530.54+21.5%
Other materialsOutros materiais0.2830.58+105.6%

Rates in EUR per kg. Change is the SPI team's calculation.

SPI analysis

What the numbers say

SPI analysis Worked from the published rates above. Not an invoice, not legal or tax advice.

  • Plastic rates run from €0.5432 / kg to €0.5432 / kg: the highest is 0% above 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 1.8 times a tonne of paper and board (€0.5432 / kg against €0.3104 / 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 45% of the cost.
  • In Portugal every plastic line shares one EUR 0.5432 base, so resin choice moves the SPV fee only through the 10% bonificado.
  • Portuguese paper and board at EUR 0.3104 per kg costs more than half the plastic rate, which narrows the saving from switching plastic to board.
  • Portugal's urban and non-urban tables differ by a factor of about 40 to 100, so the flow a pack is declared in decides most of its SPV cost.
  • The SPV other-materials value doubled for 2026, the largest percentage move among the Portuguese lines with a confirmed 2025 value.
Limitations

What this page does not cover

  • Steel, PP, EPS, wood and cork rates not yet included.
  • 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.

SPI Regulation Tracker

The rules behind the fees in Portugal

EPR, tax, labelling, design and reporting rules from our Regulation Tracker for this market, each with its own page and official source.

RuleTypeMaterialsStatusApplies from
Portugal deposit and refund system (Volta)PR-PT-001Deposit returnPlastic, MetalIn force10 April 2026

All packaging rules in Portugal

Questions

Questions

What is the SPV fee for HDPE packaging in 2026?

The 2026 urban-flow base value for HDPE (PEAD) is EUR 0.5432 per kg excluding VAT. Packaging meeting all eco-modulation criteria pays the bonificado value of EUR 0.4889. In 2025 all plastics shared one value of EUR 0.4471 per kg.

Do companies have to join Sociedade Ponto Verde?

No, SPV membership itself is optional, but the embalador must meet its EPR duties through a licensed integrated system or an authorised individual system under Decree-Law 152-D/2017. Novo Verde and Electrão also hold packaging licences. Placing packaging on the market without either system is a very serious environmental offence.

Is there a minimum SPV contribution?

Yes. The 2026 table sets a minimum annual contribution of EUR 120 for the simplified declaration regime. It applies only when the calculated annual contribution is below that amount.

When must 2026 packaging data reach APA?

Annual data for 2026 is due in the SIRER register by 31 March 2027. It includes a correction for the prior year and an estimate for the current one. The task can be delegated by contract, but not to a managing entity.

Do drinks bottles in the Volta deposit system pay SPV?

Volta containers are managed by SDR Portugal, licensed since 1 June 2024 as a separate managing entity. From 12 August 2026 the deposit scope also follows Article 50 of Regulation (EU) 2025/40. Producers should confirm with both entities how each container is declared.

Sources

Sources for this analysis

  1. Sociedade Ponto Verde: Tabela de Valores Ponto Verde (VPV) 2026 Compliance scheme · Consulted 14 October 2026
  2. Sociedade Ponto Verde: Tabela de Valores Ponto Verde (VPV) 2026, December 2025 edition Compliance scheme · Consulted 14 October 2026
  3. Sociedade Ponto Verde: Tabela Anual VPV 2025 Atualizada Compliance scheme · Consulted 14 October 2026
  4. Sociedade Ponto Verde: Adira ao Sistema Ponto Verde Compliance scheme · Consulted 14 October 2026
  5. Sociedade Ponto Verde: Relatório de Atividades 2025, resumo (15 April 2026) Compliance scheme · Consulted 14 October 2026
  6. Agência Portuguesa do Ambiente: Manual de apoio ao cumprimento do UNILEX, embalagens e resíduos de embalagens Regulator · Consulted 14 October 2026
  7. Agência Portuguesa do Ambiente: Relatório de gestão SIGRE 2023 Regulator · Consulted 14 October 2026
  8. Sociedade Ponto Verde: Questões frequentes, clientes embaladores Compliance scheme · Consulted 14 October 2026
  9. Agência Portuguesa do Ambiente: Perguntas frequentes SDR, v2.6 (5 June 2026) Regulator · Consulted 14 October 2026

Written by the SPI team on 14 October 2026. Rates in the tables above link to their own source.

ClosingAsk the SPI team

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Prefer email? Write to sales@strategicpackaginginsights.com.

Questions people bring
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  2. Q2

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