Further to the plastic packaging tax in Italy, which has now been deferred until 2026, Italy is also introducing further measures to encourage the use of recycled plastics.

Within a Decree dated 2 April 2024, the Ministry of Environment and Energy Security announced a measure whereby a 36% tax credit will be offered for expenses related to recycled specific plastics and packaging.

The initiative was published in the Official Gazette in May 2024. A threshold of 20,000 Euros applies in the provisions.

The proposal is indicative of Italy’s drive to reduce the usage of single-use plastics and foster positive environmental practices.