Coalition plans new tax on plastic packaging from 2027

The coalition factions of the CDU/CSU and SPD are planning a new tax on plastic packaging. From July 2027, according to a draft law, 550 euros per ton of plastic in packaging will be due, as the dpa news agency reports.

The tax is intended to encourage companies to use less plastic. According to the federal government, around three million tons of waste from plastic packaging were generated in 2023 alone.

At the same time, the levy is intended to provide the federal budget with additional revenue. For the second half of 2027, the coalition expects revenue of around 805 million euros. According to the draft, from 2028 it should be almost 1.5 billion euros annually.

Which packaging is affected

The tax is intended to cover, among other things, plastic packaging, films, closures, lids and plastic capsules. Composite packaging should also be taxed if its plastic content is more than five percent. The tax would be incurred when the packaging is manufactured, imported or transported.

Upon application, the tax on packaging made from recycled plastic should be waived. Private individuals should not be liable to tax when reselling such products. The coalition initially assumes around three million tonnes of plastic packaging will be subject to the tax every year. This amount is likely to decrease in the long term.

Reusable packaging should not be charged. In addition, the tax should be extended to other packaging materials such as paper, cardboard, cardboard and metals in order to prevent evasive movements.

Criticism, however, comes from the plastics association Plastics Europe. The draft leaves important questions about implementation unanswered and is not yet fully developed, said Managing Director Christine Bunte. Rather, it is a “national tax experiment.”