compliance teamAustrian packaging tariffs compared for 2026
Step 1
Allocate the packaging first
Step 2
Price each system on your mix
Step 3
Compare flat and minimum options
Step 4
Re-check after each tariff update
| Control | Evidence to retain |
|---|---|
| Scope | Entity, product, channel, stream and source |
| External action | Version, date, authorised filer and issued receipt |
| Maintenance | Source data, approval, invoice and next deadline |
Published cards, in euros per kilogram
Six systems are approved for packaging. Two publish 2026 tariff sheets in a form that can be compared line by line, and this article is limited to those two so that every figure is traceable.
On the 2026 cards, household paper is €0.208 and €0.190 per kilogram, household plastic €1.040 and €0.930, beverage cartons €1.020 and €0.930, and other composites €1.140 and €1.040. Household metals move the other way, at €0.450 and €0.480 against €0.709 and €0.712.
Commercial tariffs are effectively identical
Across the same two cards, commercial paper is €0.070 against €0.069, commercial film €0.180 against €0.179 and commercial EPS €0.350 against €0.349. The differences are a rounding gesture rather than a commercial choice.
The practical consequence is that a system comparison only has to reason about the household side of the allocation. That makes the calculation short and reproducible.
The material mix decides, not the brand
A cardboard and plastic despatch profile is cheaper on the system with lower paper and plastic tariffs. A profile built on metal, ceramic or textile packaging is cheaper on the other.
Tariffs are also reviewed annually, and the 2025 to 2026 movement was upward on paper, glass, plastics and composites while metals and several minor categories held. A comparison is therefore a yearly exercise, not a one-off.
Conclusion
Scope comes before a form. Connect the legal entity, product, sales channel and EPR stream to the rule that actually applies.
Evidence must remain traceable. Keep source data, versions, approvals, filings, receipts and every record issued by an external body.
Third-party decisions are never guaranteed. The ministry, the coordination body, collection and recovery systems and marketplaces control their own procedures, timing and decisions.