# Verpact holds its plastic rates for 2027 but adds a EUR 2.60 a kilo line for bottles outside deposit, while a Dutch plastic tax is at least five years away

> Verpact's 2027 table keeps rigid plastic at EUR 1.22 and flexible plastic at EUR 1.32 per kg, raises aluminium to EUR 0.38 and drinks cartons to EUR 1.11, and adds EUR 2.60 per kg for plastic drink bottles without a deposit; the Dutch cabinet dropped its plastic levy and circular plastic norm in June 2025 and now says a broad plastic packaging tax would take at least five years to build.

Publisher: Strategic Packaging Insights  
Published: 2026-10-26  
Last updated: 2026-10-26  
Page: https://www.strategicpackaginginsights.com/insights/netherlands-verpact-fees-plastic-tax/

**Verpact's 2027 table keeps rigid plastic at EUR 1.22 and flexible plastic at EUR 1.32 per kg, raises aluminium to EUR 0.38 and drinks cartons to EUR 1.11, and adds EUR 2.60 per kg for plastic drink bottles without a deposit; the Dutch cabinet dropped its plastic levy and circular plastic norm in June 2025 and now says a broad plastic packaging tax would take at least five years to build.**

The Dutch packaging bill is set by one producer scheme, Verpact, under the Besluit beheer verpakkingen 2014, and by a deposit system that the state is reshaping for 1 January 2028. The national plastic tax that was meant to start on 1 January 2028 is gone, and what replaced it is a waste tax paid at the incinerator, not at the shelf.

## Executive summary

The Netherlands has two plastic stories, and they point in different directions. In the fee scheme, Verpact has published its 2027 table: glass, paper and board, both plastic lines, other metals and wood stay at their 2026 rates, aluminium rises 11.8% and drinks cartons 20.7%, and a new line of EUR 2.60 per kg applies to plastic drink bottles that still carry no deposit (Verpact Tarieven, consulted 23 October 2026). On SPI's 100-tonne basket the gross bill rises 9.9%, from EUR 41,760 to EUR 45,900, all in euro excluding VAT (Exhibit 11).

In tax policy, the direction is the reverse. The cabinet decided in June 2025 not to bring in the circular plastic norm it had designed, and said the planned plastic levy would not go ahead either (Kamerstuk 32813, nr. 1520). The revenue gap, a structural EUR 567 million, was moved onto the waste tax and the CO2 levy on incinerators. In the Belastingplan 2027, filed on 15 September 2026, the cabinet proposes to soften that waste tax path, and its appraisal of packaging taxes says a broad plastic packaging tax would need at least five years.

The third story is deposit. The Packaging Decree requires 90% separate collection of small plastic drink bottles and metal drink containers. The Inspectie Leefomgeving en Transport (ILT) reports 74% for 2023 and 77% for 2024, later raised to 83%, and has imposed orders under penalty on Verpact since June 2024. On 4 September 2026 the cabinet proposed extending deposit to all plastic bottles up to 3 litres, including dairy and juice, from 1 January 2028. Verpact's 2027 bottle line and its higher producer contributions for deposit packaging follow from that.

A detail of the fee that is easy to miss changes most bills: Verpact's 50,000 kg threshold is written as a deduction worth 50,000 kg at the producer's own rates, not only as an entry test (Beleid 2026, section 3.2.5). On SPI's reading it halves a 100-tonne bill.

For leaders the message is short. Budget the 2027 table now. Move dairy and juice bottles into deposit planning for 2028. Treat recycled content as the largest Dutch fee lever in 2027, worth up to EUR 0.78 per kg on its own. And plan without a national plastic tax before the 2030s, while tracking the waste tax that is already law.

## Key findings

1. Verpact's 2027 rates hold rigid plastic at EUR 1.22 and flexible plastic at EUR 1.32 per kg for a third year, raise aluminium from EUR 0.34 to EUR 0.38 and drinks cartons from EUR 0.92 to EUR 1.11, and add EUR 2.60 per kg for plastic drink bottles without deposit (Verpact Tarieven).
2. **SPI calculation:**  on a 100-tonne basket the gross 2027 bill is EUR 45,900, up 9.9% on 2026; two tonnes of bottles moving to the new line add EUR 2,760 of the EUR 4,140 rise (Exhibit 11).
3. Producer contributions for deposit packaging rise for 2027: large bottles from 1.6 to 3.4 euro cent, small bottles from 1.4 to 2.2 cent and cans from 1.0 to 1.9 cent per unit (Verpact Tarieven; Statiegeld tarieven).
4. From 1 January 2027 Verpact splits its plastic discount in two: Design for Recycling, capped at EUR 0.40 per kg, and Circulaire Plastics, worth up to EUR 0.78 per kg for contact-sensitive PET, for a combined maximum of EUR 1.18 on SPI's addition of the two (Verpact, September 2026).
5. The cabinet decided on 25 June 2025 not to introduce the circular plastic norm in the form worked out so far and dropped the plastic levy; a structural EUR 567 million was found through the waste tax and the CO2 levy on incinerators instead (Kamerstuk 32813, nr. 1520; Kamerstuk 32 140, nr. 259).
6. The Belastingplan 2027 package proposes a waste tax of EUR 64 per tonne in 2028 instead of EUR 92.82, and EUR 81 from 2030 instead of EUR 124.20; it is before parliament, with a plenary debate planned for week 45 of 2026 (factsheets; bill 37022).
7. **SPI analysis:**  for a producer above the threshold, the 50,000 kg deduction is worth EUR 20,880 a year at the basket's 2026 mix, which is why a producer at 60 tonnes pays an effective EUR 69.60 per tonne and one at 500 tonnes EUR 375.84 (Exhibit 6).

## How the Dutch fee works

Verpact, formerly the Afvalfonds Verpakkingen, collects the afvalbeheersbijdrage verpakkingen, the packaging waste management contribution. The government business portal names three instruments behind it: the Besluit beheer verpakkingen 2014, the Afvalbeheerbijdrageovereenkomst Verpakkingen 2023 to 2027, and the regulation on the request to declare that agreement generally binding (Ondernemersplein, checked 11 September 2025). The general binding declaration is why every obliged producer pays, whether or not it signed the agreement.

Who pays changed this year. Verpact's policy, version 3.3, effective 1 January 2026, keeps the decree's definition of producer or importer until 12 August 2026; from that date the term producer follows the PPWR, meaning a manufacturer, importer or distributor (Beleid 2026). The EU side of that change sits in rule [PR-EU-001](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/european-union/pr-eu-001/) on the [SPI Regulation Tracker](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/european-union/). Ondernemersplein adds that a company abroad pays if it sells directly, including online, to Dutch consumers.

The calendar is fixed in the policy. A producer files an estimate (opgaaf) for the current year, adjusts it if volumes move significantly, and files the annual declaration (aangifte) before 1 April of the following year; an extension request must reach Verpact at least three working days before 1 April. Objections run for four weeks, and Verpact can check a declaration for five years after filing (Beleid 2026, sections 5 and 6).

Exhibit 2 sets out the published rates for three years.

The spread inside one table is the first thing to read. Flexible plastic costs 77.6 times paper and board, so in the Netherlands plastic tonnes, not total weight, decide almost any bill. Rigid and flexible plastic differ by only EUR 0.10 per kg, which is why SPI's [EPR fees per tonne piece](https://www.strategicpackaginginsights.com/insights/epr-fees-per-tonne-2026/) groups the Dutch scheme with the plastic volume markets. That contrasts with Italy, where CONAI prices plastic in bands that span 18 times from bottom to top; the [CONAI bands piece](https://www.strategicpackaginginsights.com/insights/italy-conai-fee-bands-explained/) follows that model, and the [Benelux piece](https://www.strategicpackaginginsights.com/insights/benelux-packaging-fees-fost-plus-valorlux/) covers Belgium and Luxembourg.

Verpact signalled the 2027 direction early. On 7 July 2026 it published bandwidths: tariffs in line with 2026 for several streams, a cost rise for drinks cartons, a higher bandwidth for aluminium, and a stable plastic tariff despite rising plastic costs, because it had prepared for them. It gave new legislation, including the PPWR and an export ban to non-OECD countries, rising targets and pressure on recycling markets as the reasons (Verpact, 7 July 2026). The final table was published by 28 September 2026, when Verpact's news on circular plastics described the 2027 rises.

The 2026 table had moved less. Verpact announced on 22 September 2025 that plastic would stay at 2025 levels, aluminium would rise because fewer cans in the aluminium stream leave a smaller stream of lower quality, and drinks cartons would rise on a growing target and a fragile chain. The SUP component fell because Verpact had a better view of how its costs are made up.

**A business-packaging route.**  Verpact also prints lower composite rates for business packagers (bedrijfsverpakkers): EUR 0.2319 per kg for rigid and EUR 0.2499 for flexible plastic, EUR 0.0303 for glass and EUR 0.0154 for paper and board, with aluminium at EUR 0.0807 in 2027 (Verpact Tarieven). Under the 2025 scheme a producer qualified only if at least 82% of its taxable packaging weight was business packaging discarded by business end users who pay for its collection (Regeling Bedrijfsverpakkers 2025). SPI has not yet confirmed the text of the scheme for 2026 and 2027.

## The per-unit charges: SUP and deposit

Two charges sit outside the per-kg table. The SUP component applies per 1,000 items to drinking cups, drinks packaging, rigid and flexible single-use plastic food packaging and carrier bags under 50 micron, and it stays at EUR 2.10 per 1,000 for 2027. The deposit producer contribution, paid per bottle or can into the deposit system run by Statiegeld Nederland, rises sharply (Exhibit 3).

The 2027 rises are 112.5% for large bottles, 57.1% for small bottles and 90.0% for cans. Verpact ties them to reaching the legal collection target of 90%. The can contribution had already risen fivefold for 2026, after can returns grew 83% in eighteen months (Verpact, 22 September 2025).

SPI analysis

The per-unit design changes who carries the cost. A 0.5 litre water bottle pays the same 2.2 cent whatever it weighs, so lightweighting no longer moves the deposit charge; what moves it is the collection rate, which drives the system's costs. For a drinks brand selling 100 million small bottles a year, the 2027 contribution is EUR 2.2 million against EUR 1.4 million in 2026, an SPI calculation at published unit rates.

## The 2027 plastic discount: two schemes and a higher ceiling

Verpact's discount is taken off the plastic tariff, not built into bands. In 2026 a plastic unit can earn EUR 0.20 per kg for post-consumer recycled content of at least 10% in contact-sensitive packaging or 20% in other packaging, and EUR 0.10 per kg for each of four design steps, with a cap of EUR 0.60 per kg (Regeling Tariefdifferentiatie Plastic 2026). The recycled-content step itself was raised from 10 to 20 euro cent per kg for 2025 (Verpact Tarieven).

From 1 January 2027 the scheme splits into two separate regulations (Circulaire Plastics regulation, September 2026). Exhibit 4 compares the two years.

The design half keeps its logic but adds base conditions. Plastic must make up at least 50% of the unit's weight and the target material (PET, PE or PP) at least 70%; rigid units must be larger than 3 cm and no more than 5 litres, flexible units larger than 3 cm; PVC, PVdC, oxo-degradable additives and silicone-like substances rule a unit out, and PETG does not count as target material. Each step met earns EUR 0.10 per kg of plastic, a missed step does not block the others, and evidence must be kept for at least seven calendar years (Design for Recycling regulation, September 2026).

The recycled half is new in shape. It sets four categories with their own entry steps and ceilings (Exhibit 5).

Three conditions shape the value. Recyclate from production waste does not count. Biobased drop-ins (bio-PE, bio-PP, bio-PET) earn the discount, but the regulation notes they do not count towards the PPWR recycled-content targets. And origin matters: material from a European OECD member state earns the full discount, while material from any other country earns a quarter of the Circulaire Plastics discount (Circulaire Plastics regulation). Neither scheme applies to deposit packaging, indirect export or the business-packaging route.

SPI analysis

The 2027 change moves the Dutch reward from design to content. In 2026 the four design steps were worth twice the recycled-content step; in 2027 the recycled-content ceiling for contact-sensitive PET is almost twice the design ceiling. The origin rule makes the sourcing contract, not only the pack, a fee decision: on contact-sensitive PET at its ceiling, non-European recyclate earns EUR 0.195 instead of EUR 0.78 per kg. The [recycled content targets piece](https://www.strategicpackaginginsights.com/insights/recycled-content-pledge-gap/) shows why brands are already short of food-grade recyclate.

## The 50,000 kg allowance

The decree and the fee use the same number in two ways. Article 9 of the Besluit beheer verpakkingen exempts producers placing less than 50,000 kg a year from notification, unless they belong to a fiscal unity that exceeds it, and Article 8 uses the same threshold for the annual report (wetten.overheid.nl). Ondernemersplein says producers above 50,000 kg must declare and keep packaging records, and those below must record how they calculated it.

Verpact's policy then turns the threshold into a deduction. Section 3.2.5 of Beleid 2026 applies a reduction to the contribution owed: for one material, 50,000 kg times that material's tariff; for several, the sum of 50,000 kg times each material's weight share and tariff, capped at the amount owed. Logistics aids, deposit packaging and SUP packaging are left out. SPI reads this as a deduction worth 50,000 kg at the producer's own average rate, available to every payer, not only to those just above the line; confirm with Verpact before relying on it.

Read along the rows and the effective rate climbs towards the list rate as volume grows. The allowance is a fixed sum for a given mix, EUR 20,880 here, so it matters most to mid-sized producers. It also means that the mix inside the first 50 tonnes is priced at the producer's average, not at its cheapest material: a plastic-heavy producer gets a larger allowance than a paper-heavy one at the same weight.

Two groups pay from the first item. SUP packaging falls outside the 50,000 kg threshold, and producers of deposit or SUP packaging must register from their first unit (Verpact Tarieven; Beleid 2026). The tarieven page adds that plastic soft drink or water bottles not registered with Statiegeld Nederland must be declared even below 50,000 kg a year, at the regular rigid plastic rate. Under Beleid 2026, other plastic drink bottles without deposit count towards the threshold like any other packaging. SPI has not yet confirmed the 2027 policy text that sets out whether the new EUR 2.60 bottle line pays from the first unit or how it enters the allowance.

## The Packaging Decree and its targets

The Besluit beheer verpakkingen 2014, in the text in force since 1 January 2024, carries the targets that drive Verpact's costs (Exhibit 7).

The decree sets the deposit duty but not its amount, which Article 14 leaves to a ministerial regulation. Verpact gives the amounts as 15 cent for small bottles and cans and 25 cent for large bottles (Statiegeld tarieven). The ILT states that cans have carried a deposit since 1 April 2023.

SPI analysis

The 55% plastic target for 2030 and the 90% collection target for bottles and cans are the two numbers that explain Verpact's 2027 table. Plastic rates held flat because Verpact says it prepared for rising costs; the deposit contributions and the new bottle line rose because the collection target is unmet and enforcement is live.

## Deposit: enforcement and the 2028 extension

In practice: Verpact.

The ILT's timeline records a warning in September 2023, five orders under penalty against Verpact in June 2024, an extra order tied to a financial incentive in September 2025, and a Council of State hearing of the appeals in September 2026, with deadlines for parts of the incentive order in August 2026, October 2026 and February 2027. The ILT reports 74% collection for 2023 and 77% for 2024, later raised to 83%. On 27 November 2025 Verpact presented a package to the State Secretary: supermarket return points from 7,600 to 10,500 by the end of 2026, bulk return points from 77 towards 300, return shops tripled to 60, and at least EUR 5 million for forced-open litter bins in large cities (Rijksoverheid, 27 November 2025).

The cabinet then moved on the law itself. On 4 September 2026 the Minister of Climate and Green Growth sent the Tweede Kamer a proposal under which the deposit duty extends to all plastic bottles up to 3 litres, including dairy and juice bottles. Plastic bottles and cans could no longer be sold without deposit, stores of 200 m2 or more would have to offer cash refunds, nearby shops could share machines, and the cabinet aims for the rules to apply from 1 January 2028 (Rijksoverheid, 4 September 2026). The release notes that EU rules require 90% collection of plastic bottles and cans before 2029. Exhibit 8 sets out the dates.

Verpact's 2027 bottle line follows from the proposal. From 2027 a separate tariff applies to plastic drink bottles that carry no deposit yet, which Verpact links to the intended extension of deposit to further bottle streams. These bottles are just over 10% of all plastic drink bottles placed on the Dutch market, and the rate is meant to fund preparation for their collection and recycling inside the deposit system (Verpact Tarieven).

In practice: Statiegeld Nederland.

The deposit system is run nationally by Statiegeld Nederland, under a separate Verpact policy for deposit bottles and cans (Beleid 2026). Its producer contributions held at 1.4 and 1.6 cent per bottle from 2024 to 2026 and now rise to 2.2 and 3.4 cent, while the can contribution moves from 0.2 cent in 2025 to 1.9 cent in 2027 (Exhibit 3). The [deposit return piece](https://www.strategicpackaginginsights.com/insights/deposit-return-europe-uk/) compares the Dutch design with other European systems.

## The plastic tax debate: decided, proposed, dropped

The national plastic tax has had three lives since 2023, and the record is easy to misread. Exhibit 9 separates what is law or decided from what is proposed and what was dropped.

**The first life: a norm and a levy.**  The Nederlandse Emissieautoriteit (NEa) opened a consultation on a national circular plastic norm on 7 May 2024, running to 31 May 2024. Polymer processors would have had to use a minimum share of recycled or biobased polymer, shown by surrendering circular polymer units each year, with the obligation planned to start in 2027. In answers to parliament on 16 April 2025, the government said it intended to introduce a circular plastic levy from 1 January 2028, with expected revenue of EUR 547 million a year.

**The second life: both dropped.**  The Pakket voor Groene Groei of 25 April 2025 said the plastic norm and levy would not go ahead in their current form. The letter of 25 June 2025 made it final for the norm, which would have been set at 25 to 30%, and for the levy (Exhibit 9). The cabinet's own studies, summarised in the letter, put carbon leakage at 9 to 16%, CO2 savings at 0.2 to 0.4 megatonnes and short-term job losses at 250 to 4,200 full-time posts.

**The third life: the money stays, the base moves.**  The budget still needed the revenue. The State Secretary for Finance told parliament on 11 June 2025 that the package must yield a structural EUR 567 million (2025 prices) and that the cabinet had decided to reform the waste tax and withdraw the recycling of the incinerator CO2 levy revenue to the climate fund; a remaining gap of EUR 33 million in 2027, rising to EUR 167 million from 2031, would follow in Belastingplan 2026 unless the Plastictafel found an alternative (Kamerstuk 32 140, nr. 259). Rijksoverheid's page on the waste tax, last modified 8 October 2026, says these measures together raise at least EUR 567 million a year and could add an average EUR 40 a year to household waste charges.

The letter of 19 December 2025 kept a packaging option open. It described a circular lever (circulaire hefboom) with a levy part and a stimulus part, paid by importers and producers that place plastic products on the Dutch market, left the decision on both to a next cabinet, and said the option of levies on plastic packaging was being explored, with a decision due in spring 2026 (Kamerstuk 32 852, nr. 397). It also said the EU plastic contribution is calculated on non-recycled plastic packaging waste, is not linked to national taxes, and that a pure pass-through to individual producers is technically not feasible. That contribution is EUR 0.80 per kg, paid by Member States ([PR-EU-017](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/european-union/pr-eu-017/)); the [plastic packaging taxes piece](https://www.strategicpackaginginsights.com/insights/plastic-packaging-taxes-2026/) covers it alongside the UK and Spanish taxes. SPI has not yet confirmed a spring 2026 cabinet decision on a packaging levy.

The appraisal that accompanies the Belastingplan 2027 sets out why packaging taxes are not on the table yet. On a broad plastic packaging levy, the cabinet says the route to workable legislation and implementation needs at least five years, given legal and operational complexity and the need to set up a new executing body or give the work to an existing one. A tax on specific single-use plastic packaging, modelled at EUR 0.80 per kg (or EUR 0.25 at a low rate) with an exemption at 50% recyclate, would raise EUR 0 to 150 million in 2035 at the higher rate, and the cabinet judges it not realistic in the short term. A tax on drinks packaging that falls from about EUR 0.03 per pack at 80% collection to zero at 95% would raise EUR 55 to 80 million in 2030 (Belastingplan 2027 appreciation table). The same table notes that PPWR fee modulation by recyclability will already create a financial incentive.

SPI analysis

What changed for a packaging buyer is the place where the plastic cost lands. A levy at the point of sale would have priced each pack. The waste tax prices residual waste at the incinerator, so it reaches packaging only through municipal charges and waste contracts, and recycling lowers it. The decided measures in Exhibit 9 therefore act on brands mainly through Verpact's discounts and the deposit system, not through a tax line.

## The worked basket

SPI priced one 100-tonne basket of household and on-the-go packaging through Verpact's 2026 and 2027 tables. The basket is an SPI assumption, not a market average, and it differs from the baskets in SPI's other fee pieces. Two tonnes of plastic juice and dairy bottles sit on the rigid line in 2026 and move to the new bottle line in 2027 (Exhibit 11).

Plastic is 24% of the tonnage and 72.0% of the 2026 bill. Paper and board, at 40% of the tonnage, is 1.6% of it. Of the EUR 4,140 rise, EUR 2,760 comes from the bottles (EUR 5,200 against EUR 2,440 on the rigid line), EUR 1,140 from cartons and EUR 240 from aluminium.

After the allowance the picture sharpens. At 2026 rates the net bill is EUR 20,880. In 2027, keeping the bottles outside the allowance, an SPI assumption, the allowance on the other 98 tonnes is EUR 20,765.31 and the net bill EUR 25,134.69, up 20.4%. Because the allowance is fixed while the bottle charge is not, the net rise in percentage terms is about twice the gross rise.

## Scenarios: what the 2027 discount is worth

Exhibit 12 applies the 2027 discount rules to the basket's 22 tonnes of rigid and flexible plastic. The bottle line is left undiscounted, because SPI has not yet confirmed how the Circulaire Plastics category for drink bottles outside deposit applies to the EUR 2.60 line.

The spread between the high case and the non-European case, EUR 12,090 on 22 tonnes, is the value of the origin rule on this basket. The high case is a ceiling, not a forecast: reaching EUR 0.78 on PET needs circular content well above the 30% entry share, and contact-sensitive recyclate is the scarcest grade. The base case is closer to what a design programme can reach in one artwork cycle.

## A framework: four Dutch producer positions

SPI groups Dutch producers into four positions by two tests: whether they are above the 50,000 kg line, and whether they place packaging that pays from the first item (Exhibit 13).

The cut between positions 3 and 4 is an SPI choice at the point where the allowance falls to a quarter of the gross bill on the basket mix (Exhibit 6). Position 2 would grow in 2027 if the bottle line were charged from the first unit; SPI has not yet confirmed that it is.

In practice: Ahold Delhaize.

The SPI [Buyers Database](https://www.strategicpackaginginsights.com/data/packaging-buyers-database/) records EUR 39,289 million of the group's 2025 European net sales through banners including Albert Heijn in the Netherlands, and notes that as producer of its own-brand packaging it falls under [PR-EU-001](https://www.strategicpackaginginsights.com/data/packaging-regulation-tracker/european-union/pr-eu-001/) from 12 August 2026, the producer definition Verpact's policy now follows. Under the 4 September 2026 proposal, its larger Dutch stores would have to offer cash refunds on deposit packaging. The database also records bol, its e-commerce business, as in scope of the PPWR empty-space cap from 2030.

## Industry reaction

> "Statiegeld terugkrijgen moet makkelijk zijn. Je moet lege flesjes en blikjes dichtbij kunnen inleveren."

In English: "Getting your deposit back has to be easy. You have to be able to return empty bottles and cans close by."

***Minister Van Veldhoven** , Minister of Climate and Green Growth, [Rijksoverheid release on the deposit proposal](https://www.rijksoverheid.nl/actueel/nieuws/2026/09/04/kabinet-stelt-makkelijker-statiegeldsysteem-voor), 4 September 2026*

The release ties the proposal to more return points and better compliance, and says the cabinet wants the 90% legal collection rate to be reached.

> "Recyclen alleen is niet genoeg."

In English: "Recycling alone is not enough."

***Verpact** , Dutch packaging producer organisation, its CEO, [news on the 2027 circular plastics discount](https://www.verpact.nl/nl/actueel/nieuws-extra-stimulans-voor-inzet-van-circulaire-plastics-uit-europa), 28 September 2026*

Verpact's point is that recycled and renewable material must also go back into new packaging, which is what the Circulaire Plastics discount pays for.

> "De voorziene plasticheffing gaat ook niet door."
>
>
>
> **State Secretary for Infrastructure and Water Management** , [letter to the Tweede Kamer, Kamerstuk 32813, nr. 1520](https://zoek.officielebekendmakingen.nl/kst-32813-1520.html), 25 June 2025
>
>
>
> "Het is zodoende niet realistisch dat deze belasting al per 2030 in te voeren is."

In English: "The planned plastic levy will not go ahead either."

In English: "It is therefore not realistic for this tax to be introduced as early as 2030."

***Dutch cabinet** , on a tax on drinks packaging, [appraisal of the Werkgroep Afvalsector proposals with the Belastingplan 2027](https://www.rijksfinancien.nl/sites/default/files/bestanden/belastingplan-2027/wetsvoorstel-belastingplan-2027/appreciatietabel-voorstellen-werkgroep-afvalsector.pdf), consulted 23 October 2026*

## What leaders should do now

1. **Finance and packaging leads, by 30 November 2026:**  load Verpact's 2027 table into budgets line by line, apply the 50,000 kg allowance on your own mix, and flag drinks cartons (+20.7%), aluminium (+11.8%) and any bottle on the new EUR 2.60 line.
2. **Drinks and dairy brands, by 1 January 2027:**  list every plastic bottle up to 3 litres without deposit, cost it at EUR 2.60 per kg for 2027, and plan labels, deposit marks and return logistics for the cabinet's 1 January 2028 aim.
3. **Procurement, before 2027 resin contracts are signed:**  specify post-consumer recyclate of European OECD origin where the pack qualifies, because non-European material earns a quarter of the Circulaire Plastics discount.
4. **Packaging development teams, at the next artwork cycle:**  check each plastic unit against the 2027 base conditions (50% plastic, 70% target material, no PETG or PVC) and the four design steps, and run the Recyclecheck early.
5. **Compliance teams, before 1 April 2027:**  file the 2026 declaration with discount claims and evidence, confirm whether any SUP items require a separate count, and keep records for seven calendar years.
6. **Retail operators, through 2027:**  prepare for cash refunds in stores of 200 m2 or more and shared return machines, and follow the Council of State outcome on the ILT orders.
7. **Tax and public affairs teams, through 2027:**  track the Belastingplan 2027 waste tax vote, the next cabinet's decision on the circular lever, and any revival of a packaging levy, and check with counsel before planning around a date not yet in law.

## Questions for your board

- What will we pay Verpact for 2027 on the published table, after the 50,000 kg allowance and before discounts?
- How many tonnes of our plastic bottles sit outside deposit, and what is our 2028 deposit plan for them?
- How much of our 2027 Dutch fee could the Circulaire Plastics discount remove, and does our recyclate come from European OECD states?
- Which of our packs are SUP items, and do we count them per 1,000 units?
- Have we priced the higher deposit contributions into our 2027 drinks margins?
- Are we planning for a Dutch plastic tax that the cabinet has dropped, or for the waste tax and fee modulation that apply?

## What to watch

- **26 Oct 2026:**  Tweede Kamer committee session on the Belastingplan 2027, with the plenary debate planned for week 45 (bill 37022).
- **1 Jan 2027:**  Verpact's 2027 rates, the bottle line and the two discount schemes apply; deposit contributions rise.
- **Feb 2027:**  deadline for part 4 of the ILT incentive order on deposit collection.
- **1 Apr 2027:**  2026 declarations due at Verpact.
- **31 Dec 2027:**  the Afvalbeheerbijdrageovereenkomst Verpakkingen 2023 to 2027 reaches the end of its period; SPI has not yet confirmed the terms of a successor.
- **1 Jan 2028:**  the cabinet's aim for deposit on all plastic bottles up to 3 litres, and the year the softer waste tax path would take effect if adopted.
- **2029:**  EU 90% collection requirement for plastic bottles and cans, as cited by the cabinet.

## Methodology

- **Data used:**  Verpact's tariff page (2025 to 2027), Beleid Verpact 2026 version 3.3, the 2026 and 2027 discount regulations, Verpact news of 22 September 2025, 7 July 2026 and 28 September 2026, the Besluit beheer verpakkingen 2014 on wetten.overheid.nl, Ondernemersplein, ILT and Rijksoverheid pages, Tweede Kamer papers and Belastingplan 2027 documents, and SPI's Netherlands fee-market note of 14 October 2026. Consulted 23 October 2026 unless stated.
- **Counting rules:**  EUR per kg as published, excluding VAT; each line is rate times kg; per-unit charges kept separate; no currency conversion and no figures from other currencies.
- **Basket:**  an SPI assumption of 100 tonnes (Exhibit 11). The allowance follows SPI's reading of Beleid 2026 section 3.2.5; the 2027 bottle line is kept outside it, an SPI assumption.
- **Scenarios:**  discounts applied to rigid and flexible plastic only, at the entry steps and published ceilings; increments between them are not modelled.
- **Framework:**  the four positions and the 200-tonne cut are SPI choices for planning.
- **Cut-off:**  23 October 2026.
- **Limitations:**  SPI has not yet confirmed the 2027 Verpact policy text, the 2026 and 2027 business-packaging scheme, the enacted Belastingplan 2026 rates, or any spring 2026 decision on a packaging levy. The SPI Regulation Tracker does not yet hold a Netherlands-specific rule. This is not an invoice or a legal view; confirm with Verpact and check with counsel where it applies.

## Sources

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