Plastic Tax Italy 2026
Complete guide to the new tax on single-use plastic. Updated regulation, deadlines, tax calculation, and exemptions. Everything businesses need to know.
Important: Entry into force January 1, 2026
The Italian Plastic Tax is confirmed for January 1, 2026, with a rate of €0.45/kg. Businesses must prepare for the transition.
What Is the Plastic Tax?
The Plastic Tax is a tax on the consumption of single-use plastic products (MACSI). Introduced by the 2020 Budget Law and postponed several times, it will definitively enter into force on January 1, 2026 — with the aim of reducing the use of single-use plastic and incentivizing sustainable alternatives.
The tax is €0.45 per kilogram of single-use plastic and applies to packaging, containers, cups, bottles, and other products intended for single use.
Regulatory Timeline
Calculation Examples
Here are some practical examples to understand the impact of the Plastic Tax on different types of business. The calculations are based on 0.5L PET bottles (average weight 12g).
| Scenario | Consumption | Plastic weight | Tax |
|---|---|---|---|
| Mid-size restaurant | 5,000 bottles/year | 60 kg plastic | €27/year |
| Hotel 100 rooms | 50,000 bottles/year | 600 kg plastic | €270/year |
| Event 1,000 people | 3,000 bottles | 36 kg plastic | €16.20/event |
| Company 200 employees | 100,000 bottles/year | 1,200 kg plastic | €540/year |
Note: these calculations do not include waste disposal costs, which will rise as plastic volumes grow.
Exemptions and Reductions
The regulation provides for some exemptions for specific product categories:
- •Recycled plastic exceeding 30% of weight
- •Packaging for medicines
- •Medical devices
- •Certified compostable plastic
- •Packaging for perishable food (certain categories)
Important: Aluminum is completely exempt from the Plastic Tax since it is not a plastic material. Switching to aluminum containers completely eliminates this cost.
Official Resources
Avoid the Plastic Tax with Aluminum
Aluminum is completely exempt from the Plastic Tax. By switching to Acqua Adv cans you fully eliminate this cost and communicate your commitment to sustainability.