EU proposes a 25% increase in the contribution based on non-recycled plastic packaging waste from 2028

How does the current contribution based on non-recycled plastic packaging waste work?

The contribution based on non-recycled plastic packaging waste is one of the European Union's own resources. It was introduced on 1 January 2021 as part of the system for financing the EU budget for the 2021–2027 period. Each Member State's contribution is calculated on the basis of the quantity of plastic packaging waste that is not recycled. This quantity is determined as the difference between the total amount of plastic packaging waste generated and the amount of plastic packaging waste recycled in the Member State concerned.

The current call rate is €0.80 per kilogramme of non-recycled plastic packaging waste, equivalent to €800 per tonne. The system also includes a correction mechanism that reduces the financial burden on certain Member States. In addition to generating revenue for the EU budget, the mechanism is intended to encourage Member States to reduce plastic packaging waste and increase its recycling.

Who pays the contribution based on non-recycled plastic packaging waste?

The contribution is paid by Member States to the European Union budget. It is not a direct tax on plastic packaging that EU rules automatically impose on packaging manufacturers, distributors or consumers. Member States are responsible for determining how they finance their contributions to the EU budget.

In Slovakia, the contribution is financed from the state budget. The introduction of this EU own resource was not accompanied by a specific national tax directly passing the contribution on to plastic packaging producers or consumers. Any change to the way the contribution is financed would require a separate decision at national level.

What is the European Commission proposing from 2028?

On 16 July 2025, the European Commission presented a proposal for a Council Decision on the system of own resources of the European Union, published as COM(2025) 574 final.

The proposal forms part of a broader reform of EU budget financing for the 2028–2034 period and includes changes to the existing own resource based on non-recycled plastic packaging waste.

The proposed changes include:

• An increase in the base call rate: from the current €0.80/kg to €1.00/kg, representing a 25% increase.
• Date of application: the new rate is expected to apply from 1 January 2028, coinciding with the start of the new EU budgetary period.
• Annual indexation: from 2028, the rate would be adjusted annually in line with inflation to preserve its real value.

The proposal also envisages abolishing the current lump-sum reductions in contributions based on non-recycled plastic packaging waste granted to certain Member States.

Why does the EU want to increase the contribution based on non-recycled plastic packaging waste?

The European Commission's main justification for the proposed increase is the need to preserve the real value of revenue generated by this own resource. The rate of €0.80/kg has remained unchanged since the mechanism was introduced in 2021, while inflation has gradually reduced its real value. The adjustment forms part of broader efforts to ensure stable financing of the EU budget over the next seven-year period, including the resources needed to repay borrowing associated with the NextGenerationEU recovery instrument. From an environmental perspective, the mechanism is also intended to encourage Member States to reduce the amount of non-recycled plastic packaging waste.

A higher rate would mean a larger contribution from a Member State if the quantity of non-recycled waste remained unchanged. Conversely, reducing the amount of non-recycled waste could help limit the financial burden. However, the actual level of contributions will also depend on the final design of the own resources system and the reported quantities of non-recycled plastic packaging waste.

What is the current status of the legislative procedure?

Proposal COM(2025) 574 has not yet been adopted and remains under discussion among EU Member States. In the European Parliament, the proposal is being examined by the Committee on Budgets (BUDG).

The adoption of a decision on the EU's system of own resources requires unanimity in the Council of the European Union, following consultation of the European Parliament. The decision must subsequently be approved by all Member States in accordance with their respective constitutional requirements.

The proposed increase to €1.00/kg from 2028 therefore remains a legislative proposal rather than an adopted obligation. Its final parameters and date of application will depend on the outcome of the approval process.

What would the proposed change mean for Slovakia and packaging producers?

If adopted, the proposed higher rate could increase Slovakia's financial contribution to the EU budget unless the quantity of non-recycled plastic packaging waste decreases sufficiently. However, the final amount payable will also depend on other parameters of the adopted own resources system. An increase in the EU contribution would not automatically result in a new tax or charge for Slovak packaging producers. Any direct financial implications for businesses would depend on whether and how Slovakia decides to change the way it finances its contribution.

The proposed change also highlights the importance of reducing plastic packaging waste and increasing its recycling. Such measures can contribute not only to meeting environmental objectives but also to reducing the quantity of waste on which Member States' contributions are calculated.