The German Federal Cabinet approved the 2027 budget draft, proposing a plastic tax among other revenue measures. Details on implementation, including applicable products and businesses, await legislative approval.
Germany Plans New Plastic Tax Under 2027 Budget Proposal
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Germany
Author: Ivana Picajkić
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General information
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Content accuracy validation date:
16.07.2026
Content accuracy validation time:
08:14h
The German Federal Cabinet approved the draft 2027 federal budget on July 6, 2026, including a plan to introduce a new plastic tax.
The measure forms part of a wider package intended to increase public revenue and reduce pressure on the federal budget. Other measures include adjustments to the tobacco tax and higher taxes on certain alcoholic drinks, excluding beer and wine.
Germany currently pays its contribution to the EU budget for non-recycled plastic packaging waste from general public funds. The proposed national tax could transfer some or all of this cost to businesses involved in producing or placing plastic packaging on the German market.
However, the government has not yet published detailed rules. The applicable products, liable businesses, tax rate, exemptions, reporting requirements and exact starting date remain unclear.
The proposal must still be approved through the German legislative process before it can take effect. Businesses involved in plastic packaging, retail, consumer goods, imports and distribution should therefore monitor the upcoming legislation and assess whether they collect sufficient data on plastic packaging quantities and materials.
The planned tax is separate from Germany’s existing Single-Use Plastics Fund levy, which already applies to producers and first distributors of certain single-use plastic products.
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