Plastic Tax Germany 2025: What Packaging Managers Need to Know Now
With the Single-Use Plastics Fund Act (Einwegkunststofffondsgesetz, EWKFondsG), Germany introduced a new special levy in 2025: anyone who places certain single-use plastic packaging on the market for the first time pays a flat rate per kilogram into a state fund. For packaging managers in industry, retail and hospitality, this becomes a plannable cost item for the first time in many cases. We summarise the most important points — based on the regulation, without replacing tax advice.
Who is liable for the levy?
Liable for the levy are manufacturers in Germany and importers who place the following product groups on the German market for the first time:
- Single-use plastic food containers (to-go boxes, snack packaging)
- Bags and film packaging for food
- Beverage containers with a capacity of up to 3 litres (PET bottles, cups)
- Cups (including paper cups with a plastic inner coating)
- Lightweight plastic carrier bags
- Wet wipes with a plastic content
- Balloons
- Tobacco products with filters
How is the levy calculated?
The levy is based on the weight of the plastic content placed on the market. For 2025 the following applies:
- Food packaging / bags / films: €0.177/kg
- Carrier bags, cups: €1.236/kg
- Wet wipes, balloons: variable
- Tobacco products with filters: €8.972/kg
The rates are adjusted annually — the Central Agency Packaging Register (Zentrale Stelle Verpackungsregister, ZSVR) provides a current overview.
What does not count towards the assessment base?
Not liable for the levy are:
- Reusable packaging with a certified return system
- Packaging made from 100% bioplastics to DIN EN 13432 (industrially compostable)
- Paper packaging without a plastic content
- Medical devices and primary pharmaceutical packaging
- Packaging that does not fall into the product groups listed above
Three legal reduction strategies
1. Mono-material instead of composite
Pure polyethylene (PE) or polypropylene (PP) can be recycled. Composite films made from PE/PA/aluminium, by contrast, end up in residual waste recovery. Mono-PE/PP packaging is in many cases promoted through recyclate content — and is PPWR-compliant. More on this in the guide section PPWR 2030.
2. Reusable solutions for hospitality and to-go
Since 2023 the reusable offer obligation has applied in hospitality. Anyone who, as a caterer, food truck or bakery, offers reusable containers is not liable for the levy on these volumes. Our catering ranges include reusable and PPWR-compliant alternatives.
3. Switching to paper or bio-films
Pure paper carrier bags, bio-PE films and PLA packaging are exempt from the levy in most product groups. Caution: only DIN EN 13432-certified bio-materials — marketing claims are not enough. Explained in the glossary.
What about imports from the EU?
Anyone who imports packaging into Germany from another EU country is liable for the levy as an importer — even without a German branch. For our B2B customers this means: with your own imports from EU countries you yourself become the party placing goods on the market. When sourcing through us, we assume the obligations as the importer in Germany.
How to pay, when to report?
Registration is carried out via the DIVID portal of the German Environment Agency (uba.de). The first report was due for 2024 by 15 May 2025. Payment is collected via the ZSVR in spring of the following year. Violations are punished as administrative offences — in cases of wilful concealment, fines of up to €100,000 may apply.
Conclusion
The plastic tax is no longer a theoretical burden — it is a balance sheet item for 2025. Anyone who switches to mono-material, reusables or bio-alternatives now reduces the levy and at the same time meets the upcoming PPWR 2030. Talk to us about individual range analyses — we have known our customers since 1976 and advise on concrete reduction potential.
Sources: EWKFondsG (BGBl 2023), Central Agency Packaging Register (verpackungsregister.org), German Environment Agency (uba.de). As of June 2026.