Presented on Tuesday 14 October 2025, France’s draft Finance Bill for 2026 includes the plastic tax, detailed in Article 21.
The proposal introduces a new tax on producer responsibility organisations (PROs) which, together with local authorities, are responsible for the collection and recycling of plastic packaging.
The tax is designed as an apportionment mechanism, calculated using the same basis as the contribution to the European Union.
Each PRO will contribute in proportion to its market share, determined by the volume of plastic packaging placed on the market by its members.
In cases where producers operate individual compliance schemes under extended producer responsibility (EPR), they would also be subject to the tax.
To ease the transition, the initial rate is set at €30 per tonne of non-recycled plastic (which is well below the EU’s rate of €800 per tonne), with a view to gradually increasing the rate over time to raise awareness and incentivise change among producers.
Due to the ongoing rollout of the professional packaging waste stream legislation, the tax will not apply to this category until 1 January 2029.
The draft law also provides for a doubling of the tax rate for plastic beverage bottles, in recognition of their significant environmental impact, including their over-representation in litter and public bin waste.
This measure aligns with both national and EU environmental objectives.