Germany plans plastics packaging tax from January 2027

The German federal government is drafting a Kunststoffverpackungsteuergesetz that would take effect on 1 January 2027, with companies liable to pay from 1 July 2027. The levy is set at EUR 550 per tonne of plastic (55 cents per kilogram) on plastic packaging, film and multi-material packaging where the plastic share exceeds 5 percent, with a possible exemption for recycled-content packaging. The bill is still a draft and not yet passed into law.

Why this mattersA per-tonne plastics levy would raise costs across food, beverage and consumer-goods packaging and push brand owners and converters toward paper, board or recycled-content alternatives.

• Proposed tax rate: EUR 550 per tonne of plastic, equivalent to 55 cents per kilogram.
• Law intended to enter into force on 1 January 2027; companies would start paying from 1 July 2027.
• Applies to plastic packaging and films, and multi-material packaging where plastic content exceeds 5 percent.
• German ministry estimates the tax would add about 0.28 cents to a yogurt cup and about 1.93 cents to a large PET bottle.
• Draft includes a possible exemption for packaging made from recycled plastic.
• Measure is intended to let Germany pass on part of the EU's existing per-tonne charge on non-recycled plastic packaging waste, which it has funded from the federal budget since 2021.

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