Packaging rule · European Union · Tax or levy
Proposed increase of EU plastic own resource to EUR 1/kg from 2028
Packaging tax or levy covering plastic in the European Union, set by European Commission. Proposed, not yet law.
The rule
Recorded from the official source named below. Rates and dates are as the source states them on the date it was consulted.
- Jurisdiction
- European Union
- Authority
- European Commission
- Rule type
- Tax or levy
- Materials
- Plastic
- Status
- Proposed Proposed, not law
- Rate or target
- 1 EUR/kgProposed rate from 2028, indexed to inflation. Procedure 2025/0574(CNS) on COM(2025) 574 of 16 July 2025. Under Article 311(3) TFEU the Council decides unanimously after consulting Parliament; Member States must then approve.
- Proposed
- 16 July 2025
From the source“would increase from EUR 0.8/kg to EUR 1/kg in 2028 and would then be indexed to inflation”
Official source European Parliament Legislative Observatory: 2025/0574(CNS)Official (government or regulator) · consulted 13 October 2026
Key dates
Proposed 1 year and 2 months ago
Source consulted by the SPI team today
Dates for a proposal are those in the text as proposed and may change before adoption.
What it means
SPI analysis Our reading of the official source above. Not legal advice; always rely on the official text.
SPI summary
Commission proposal COM(2025) 574 for the 2028-2034 own resources system would raise the call rate on non-recycled plastic packaging waste from EUR 0.80/kg to EUR 1/kg in 2028, then index it to inflation.
In practice
Commission proposal COM(2025) 574 of 16 July 2025 for the 2028-2034 own resources system would raise the call rate on non-recycled plastic packaging waste from EUR 0.80 to EUR 1 per kilogram in 2028 and then index it to inflation (Legislative Observatory). Like the current rate, it is paid by Member States, so companies are affected only through national measures. The proposal is still under consultation procedure, with the Parliament committee yet to decide.
Who is in scope
- EU Member States, on non-recycled plastic packaging waste, under the proposed 2028-2034 own resources system.
Who is not
- Companies are not charged directly; the rate applies to Member State contributions (rule record).
What to do and by when
- NowModel how a move from EUR 0.80 to EUR 1 per kg could feed through to national plastic charges in key markets.
- When the decision is adoptedCheck the final rate, indexation method and any lump-sum reductions.
- 1 January 2028Review national tax and EPR fee changes announced for the new period.
Related rules
- PR-EU-017 EU plastic own resource on non-recycled plastic packaging waste
Current EUR 0.80 per kg own resource that this proposal would raise. - PR-ES-001 Spain special tax on non-reusable plastic packaging
Spain's national plastic packaging tax is one Member State-level instrument. - PR-GB-001 UK Plastic Packaging Tax
UK Plastic Packaging Tax, a comparable charge outside the EU. - PR-EU-004 PPWR: 2030 minimum recycled content in plastic packaging
Higher recycled content and recycling would reduce the non-recycled tonnage that the rate applies to.
Where the record is unclear
- Not adopted: procedure 2025/0574(CNS) shows status 'awaiting committee decision', latest event 18 May 2026.
- The Legislative Observatory pages give the legal basis as Article 311(3) TFEU but do not state the unanimity requirement in the record.
- Lump-sum reductions and the inflation index method are not described on the pages consulted.
Sources for this note
- European Parliament Legislative Observatory: 2025/0574(CNS) summary Consulted 13 October 2026
- European Parliament Legislative Observatory: procedure file 2025/0574(CNS) Consulted 13 October 2026
- EUR-Lex: Council Decision (EU, Euratom) 2020/2053 Consulted 13 October 2026
Note written by the SPI team on 13 October 2026.
Where it sits in the tracker
- One of 18 packaging rules we track in the European Union, of which 2 are tax or levy rules.
- In all, 4 tax or levy rules are tracked across 3 jurisdictions. Compare them below
Change history
Sourced: an SPI analyst recorded the facts above from the official source. A second SPI team member has not re-checked it yet. Every change is logged here.
Changed: rate note
Verified by a second SPI team member
Added to the tracker
Spotted an error? Write to sales@strategicpackaginginsights.com quoting PR-EU-018 and the source. Corrections are logged in this history.
Tax or levy rules elsewhere
The same type of rule for the same materials in other jurisdictions, by the date it applies.
| Rule | Where | Type | Materials | Status | Applies from |
|---|---|---|---|---|---|
| UK Plastic Packaging TaxPR-GB-001 | United Kingdom | Tax or levy | Plastic | In force | 1 April 2022 |
| Spain special tax on non-reusable plastic packagingPR-ES-001 | Spain | Tax or levy | Plastic | In force | 1 January 2023 |
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- Q2
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