Latvia packaging tax rates 2026 (natural resources tax, DRN)
Latvia charges 183× more per kg for plastic-containing packaging: expanded polystyrene than for wood, paper and cardboard, or other natural fibres (2026). Basis: Plastic-containing packaging: expanded polystyrene · Wood, paper and cardboard, or other natural fibres
How fees are set
Natural resources tax on packaging (DRN) — Statutory tax rate set in Annex 7 of the Latvian Natural Resources Tax Law; producers whose packaging is covered by an approved recovery system are exempt.
Latvia has no single published scheme tariff. Several producer responsibility organisations are licensed and negotiate their service prices with members, so there is no comparable scheme price to publish. What Latvia does publish is the statutory alternative: the natural resources tax sets a rate per kilogram for each packaging material in Annex 7 of the Natural Resources Tax Law, and a producer pays it unless the packaging is covered by an approved recovery system. That makes the tax the ceiling on what compliance can cost and the figure this page carries. The rates in force have applied since 1 January 2024 and were unchanged in the consolidated text read on 2026-08-25. The spread across materials is unusually wide: foamed polymers and expanded polystyrene are taxed at many times the rate for glass or paper.
Declaration basis: EUR per kg of packaging material, statutory tax rate. Official rates page: likumi.lv ↗
Rates
| Material / item | As published | Conditions | Effective | Source |
|---|---|---|---|---|
| Glass | 0.44 EUR/kg | — | 2024-01-01 | likumi.lv ↗ 2026-08-25 official |
| Wood, paper and cardboard, or other natural fibres | 0.24 EUR/kg | — | 2024-01-01 | likumi.lv ↗ 2026-08-25 official |
| Metal | 1.1 EUR/kg | — | 2024-01-01 | likumi.lv ↗ 2026-08-25 official |
| Plastic-containing packaging: bioplastics | 0.24 EUR/kg | — | 2024-01-01 | likumi.lv ↗ 2026-08-25 official |
| Plastic-containing packaging: plastics (polymers), excluding 4.1 and 4.3-4.6 | 1.25 EUR/kg | — | 2024-01-01 | likumi.lv ↗ 2026-08-25 official |
| Plastic-containing packaging: composite cardboard | 1.25 EUR/kg | — | 2024-01-01 | likumi.lv ↗ 2026-08-25 official |
| Plastic-containing packaging: polystyrene | 2.2 EUR/kg | — | 2024-01-01 | likumi.lv ↗ 2026-08-25 official |
| Plastic-containing packaging: foamed polymers | 24.4 EUR/kg | — | 2024-01-01 | likumi.lv ↗ 2026-08-25 official |
| Plastic-containing packaging: expanded polystyrene | 44 EUR/kg | — | 2024-01-01 | likumi.lv ↗ 2026-08-25 official |
ᴮ bonus / discount · ᴹ malus / surcharge. Latvia licenses several producer responsibility organisations whose service prices are negotiated and not published as a single tariff. The figures here are the statutory natural resources tax rates set in Annex 7 of the Natural Resources Tax Law — the price payable when the packaging is not covered by an approved recovery system. Joining an approved system exempts the producer from this tax.
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Provenance
Method version 1.5.0 · snapshots taken 2026-08-26
- https://likumi.lv/ta/id/124707-dabas-resursu-nodokla-likums
fetched 2026-08-25 · official · sha256 288f891c7700
How to cite
EPR Rates (2026). Latvia Packaging Tax Rates 2026 — €/kg by material (natural resources tax). https://eprrates.com/latvia/2026/ · Retrieved 2026-08-27. CC BY 4.0.
@misc{eprrateslatvia2026,
title = {Latvia Packaging Tax Rates 2026 — €/kg by material (natural resources tax)},
author = {{EPR Rates}},
year = {2026},
url = {https://eprrates.com/latvia/2026/},
note = {Retrieved 2026-08-27. CC BY 4.0}
}
Rate figures are extracted from the official publications listed under Sources; those source documents remain under their publishers' terms.
Download
sample.csv — country × material category × base rate (CC BY 4.0) · 6 KB · updated 2026-08-26
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