Italy has once again postponed the introduction of its long-discussed tax on single-use plastics. With the approval of the national budget law at the end of December, the Italian government confirmed that the MACSI levy (Manufactured Articles for Single Use) will not enter into force in 2026, marking the eighth delay since the measure was first announced. The decision has implications across the packaging value chain, from plastic processors and brand owners to recyclers and investors planning long-term compliance strategies.
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What Is the MACSI Plastic Tax?
The MACSI tax targets single-use plastic items and was originally designed to discourage the use of virgin plastic materials. The levy is set at 450 € per ton and applies to manufactured articles intended for single use.
Under the current framework, bioplastics and recycled plastics are excluded from the tax, reflecting an effort to promote more sustainable material choices. The measure was scheduled to take effect on 1 July 2026, before being deferred once again.
New Timeline: Deferred to January 2027
According to the 2026 Budget Law, the plastic tax will now be postponed until 1 January 2027. This extension aligns with expectations that emerged during the drafting of the financial bill and confirms the government’s cautious approach to introducing additional cost burdens on industry. This latest delay continues a pattern of repeated deferrals that has characterized the MACSI tax since its inception.
Mixed Reactions from Industry Stakeholders
The postponement has been welcomed by much of the plastics processing industry, which has argued that the tax could negatively affect competitiveness and investment planning.
However, segments of the plastics recycling sector have expressed disappointment, as the levy was seen as a potential mechanism to narrow the price gap between virgin and recycled materials and stimulate demand for recycled content.
The divergent reactions highlight ongoing tensions between economic competitiveness and environmental policy objectives within the packaging sector.
Broader Context: Industrial Incentives and Investment Measures
Beyond the plastic tax, the 2026 budget law also reshapes Italy’s industrial policy framework. The government has reintroduced hyper-depreciation for capital goods, replacing previous tax credit systems and extending eligibility to investments made between January 2026 and September 2028.
While these measures may encourage investment in machinery and technology, they do not directly resolve the regulatory uncertainty surrounding the future implementation of the plastic tax.
Conclusion
The eighth postponement of Italy’s MACSI single-use plastic tax indicates the ongoing difficulty of balancing environmental ambitions with industrial and economic realities. For packaging professionals, the delay provides short-term relief but prolongs uncertainty around future compliance costs and material strategy decisions. As the new target date of January 2027 approaches, companies operating in or supplying the Italian market will need to continue monitoring regulatory developments closely, particularly in the context of wider EU packaging and sustainability legislation.
