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      As a result of legislation adopted by the EU to reduce pollution, the environmental protection fee (‘green tax’) rates applicable to plastic shopping bags will increase significantly and the distribution of certain plastic products will be banned with effect from 1 July 2021.

      New definitions, increased rates in green tax regulation

      Starting from 1 July 2021, new plastic shopping bag definitions are introduced. A plastic shopping bag is a product which is made of plastic, with or without grips, and which is provided to consumers at the point of sale of goods or products. Among the plastic shopping bags, a distinction is made between the categories of light plastic shopping bag and the category of very light plastic shopping bag.

      • Light plastic shopping bag: plastic shopping bags with a wall thickness of less than 50 microns. Plastic shopping bags do not include flexible-walled plastic cooler bags or cooler bags.
      • Very light plastic shopping bag: products whose wall thickness is less than 15 microns to be used for hygienic purposes, or to be used for the primary packaging of bulk food and which help to prevent food waste.

      According to Government Decree 301/2021. (VI.1), only light plastic shopping bags made of biodegradable plastic may be placed on the market from 1 July.

      As a result of the changes, a green tax rate of HUF 500 / kg will be applied to plastic shopping bags made of biodegradable plastic (regardless of their wall thickness), while a tax of HUF 1,900 / kg will be applied to plastic shopping bags made of non-biodegradable plastic (regardless of their wall thickness).

      In case of any violation of the distribution restriction sanctions related to the prevention of waste generation may be applied.

      If you have any questions related to the topic or you have other green tax-related queries, we remain at your disposal.

      © 2026 KPMG Hungária Kft./ KPMG Tanácsadó Kft. / A KPMG Law Tóásó, Béli Ügyvédi Iroda / KPMG Global Services Hungary Kft., a magyar jog alapján bejegyzett korlátolt felelősségű társaság, és egyben a KPMG International Limited („KPMG International”) angol „private company limited by guarantee” társasághoz kapcsolódó független tagtársaságokból álló KPMG globális szervezet tagtársasága. Minden jog fenntartva.

      A KPMG globális szervezeti struktúrával kapcsolatos további részletekért kérjük látogassa meg a https://kpmg.com/governance oldalt.


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