Rate differentiation Plastic 2026: financial incentive for better recyclable packaging

With the Plastic Tariff Differentiation Scheme 2026, Verpact encourages producers and importers to market plastic packaging that is demonstrably more recyclable. The scheme, which replaces previous models from 1 January 2026, is in line with the increasing focus on Design for Recycling and is an important link towards PPWR compliance.

The premise is clear: the better a packaging scores on recyclability and utilisation of post-consumer recyclate (PCR), the lower the waste management fee. Instead, packaging that makes the recycling process more difficult remains taxed at the standard rate.

What does Rate Differentiation Plastic 2026 mean?

Tariff differentiation means that the plastic tariff within the Waste Management Contribution Packaging can be reduced if a packaging meets specific sustainability criteria. The assessment takes place per discard unit and distinguishes between rigid and flexible plastic packaging, as they are collected and recycled differently.

The maximum tariff discount in 2026 is 60 euro cents per kilo of plastic, made up of several discount steps.

Which properties provide rate discounts?

A plastic disposable unit may be eligible for tariff rebates if the preconditions in the scheme are met. Subsequently, the following features can be rewarded separately:

• Deployment of post-consumer recyclate (PCR)
  For contact-sensitive packaging, a discount applies for at least 10% PCR, for non-contact applications for at least 20% PCR.
• Mono-material
  Flexible packaging must consist of at least 90% of PE or PP to be considered a mono-material.
• Colour
  Natural, colourless or white packaging is preferred because of the higher usability of the recyclate.
• Labels, sleeves and printing
  These must meet strict requirements for material selection, coverage and removability so as not to interfere with sorting and recycling.
• KIDV Recyclecheck
  Packaging assessed as ‘good recyclable’ according to the KIDV Recyclecheck will receive an additional tariff discount.

The tariff reductions are cumulative and apply only when the packaging meets all basic conditions, including the use of permitted target materials and avoidance of interfering substances.

Why is this relevant in the light of PPWR?

Tariff differentiation Plastic 2026 anticipates the requirements from the PPWR. The focus on mono-materials, colour limitation, compatible labelling and demonstrable recyclability links directly to future obligations around recyclability grades and recycled-at-scale. By optimising now, producers and importers can not only save costs, but also reduce risks towards 2030 and 2038.

The role of KIVO

KIVO supports customers in exploiting Rate Differentiation Plastic 2026 by analysing existing packaging structures and optimising them where possible. This includes:

• redesigning multilayer structures into recyclable mono-PE solutions;
• advising on colour use, labelling and printing in line with the regulation;
• Providing technical specifications and statements required for substantiation towards Verpact;
• advising on the deployment of PCR, where technically and legally permissible.

In this way, we help customers realise tariff advantages while taking steps towards PPWR-proof packaging.