Taxes on waste processing are changing

For whom?

• waste incineration plants
• landfill sites
• businesses that export waste

What changes?

Do you incinerate waste, dispose of waste in a landfill, or export waste? The government is adjusting the measures in the 2026 Tax Plan:

• The tax on CO2 emissions will increase more slowly from 2027 than originally planned. The rate will be €304 per tonne of CO2 in 2035. This rate was originally planned for 2030.
• From 2028, the waste tax rate will be lower:

  • from 2028: €64 per tonne of waste (the plan was €92.82)
  • from 2030 onwards: €81 per tonne of waste (the plan was €124.20 in 2030 and €117.10 from 2035 onwards)

Waste incineration plants will pay more than under the current tax rates, but less than under the rates in the 2026 Tax Plan. They may charge businesses and municipalities some of these additional costs when processing their waste.

Costs for people and businesses may be lower than planned in the 2026 Tax Plan. This depends on how much waste processors charge their customers. Businesses can also reduce their costs by producing less waste and separating their waste better.

The tax on CO2 emissions will continue to make capturing and storing CO2 attractive. This is called carbon capture and storage (CCS).

When?

• The changes to the tax on CO2 emissions will apply from 2027.
• The new waste tax rate will apply from 2028.