Plastic tax and sugar tax
A tax of €0.45/kg on MACSI (single-use plastic products) and a tax on sweetened beverages. Introduced in 2020 and postponed several times; the start date is now set at 1 January 2027.
At a glance
- Legal reference
- Law 160/2019, Art. 1(634–658) and (661–676) · 2026 Budget Law
- Jurisdiction
- Italy
- Area
- Italy: national requirements
- Status
- Postponed
- Last reviewed
- Official text
- Normattiva · L. 160/2019 ↗
Every date for Plastic and sugar tax
- Introduced by the 2020 Budget Law
- Currently scheduled start date in 68 days
Manufacturers, importers and purchasers of MACSI from other EU countries; producers and importers of sweetened beverages.
How we helpSubsidised Finance & Grants →- 01Estimate the weight of virgin plastic in packaging and the cost of the tax
- 02Consider recycled and compostable plastic, which are exempt from the tax
Frequently asked questions on Plastic and sugar tax
A tax of €0.45/kg on MACSI (single-use plastic products) and a tax on sweetened beverages. Introduced in 2020 and postponed several times; the start date is now set at 1 January 2027.
Manufacturers, importers and purchasers of MACSI from other EU countries; producers and importers of sweetened beverages.
1 Jan 2020: Introduced by the 2020 Budget Law; 1 Jan 2027: Currently scheduled start date.
The next milestone is 1 Jan 2027: Currently scheduled start date.
Estimate the weight of virgin plastic in packaging and the cost of the tax; Consider recycled and compostable plastic, which are exempt from the tax.
Other rules in the same area
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In 60 minutes, free of charge, we cross-reference your sector, size, products and markets with this timeline and tell you which obligations apply to you, by when, and where to start.