Latvia EPR fee schedule 2026: published rates, modulation and change

What the schedule covers

Natural resources tax on packaging (statutory) sets the packaging fees for Latvia in 2026. It applies from January 1, 2026 until the publisher replaces it, and every rate is stated in EUR per kilogram, in EUR.

The schedule lists 9 categories, spread over 5 material groups such as glass, paper, metal and plastic. Every category carries a published rate.

Instica read the schedule from the publisher's own document and last retrieved it on October 8, 2026. Rates keep the precision with which they were published. Where the publisher quotes a different weight unit, the tables add a per-tonne column, converted exactly, so schedules can be set side by side.

Who pays and when

The fee schedule is only half of the picture. Whether a producer pays it, and by when, depends on the rules of Latvia. This section reads them from Instica's verified record of the jurisdiction.

The regime is: Natural Resources Tax Act (packaging tax) with exemption through a waste management system. The regulator is State Revenue Service (VID) administers the tax; Ministry of Environmental Protection and Regional Development contracts management systems.

Thresholds

2 thresholds decide whether a producer must register, pay or report, or may use a simpler route. Each row gives the measure, the amount and what happens at it.

Exemptions

1 exemption exists. The last column says whether the producer has to apply for it or whether it applies automatically.

Registration

Producers must register in Latvia. The register is National producer register under PPWR Art. 44. Who registers: Each producer, or its PRO or authorised representative, in each Member State where it first makes packaging available.

Dates

2 dates fall in this regime. Dates that the source has not published yet are shown as not yet published.

Penalties

The source states these penalties. They are listed so a producer knows what is at stake; Instica does not calculate or advise on them.

Targets

The regime sets these recycling or recovery targets.

Data period and invoice timing

The 2026 schedule for Latvia is effective from January 1, 2026 with no end date published. The publisher does not state a separate data period, so use the supply of the fee year.

Rates are in EUR. A rate changes only when the publisher issues a new schedule, so a figure on this page stays valid for the year shown and is not adjusted for inflation or exchange rates by Instica.

The scheme sends the invoice. When an invoice and this page differ, the invoice is what you owe; use the page to check the rate per category and to estimate the fee before the invoice arrives.

How to read this schedule

Every row of the Latvia 2026 schedule is a price for one category of packaging. The unit is EUR per kilogram: the rate is what the scheme charges for each unit of that category that a producer places on the market. Instica shows the figure exactly as Natural resources tax on packaging (statutory) publishes it, with its source and the date Instica read it.

For comparison only, Instica also shows each rate as EUR per tonne. That column is arithmetic on the published figure with exact unit factors; the schedule itself is in EUR per kilogram, and the scheme's own invoice decides what is charged.

Match a category by the scheme's own classification, not by how you describe the product. A bottle and its closure can fall into two rows, and the same material can sit in different rows depending on what it is used for. The code in the first column is the scheme's code, and the material column shows the material the source assigns to it.

Other fees are listed with the amount and the basis the source gives. They are separate from the per-unit rates and may apply in addition to them.

All 9 rows of this schedule carry a published rate.

Estimating with this schedule

1. Weigh each packaging component on its own and note its material.
2. Find the category row that matches the component under the scheme's classification.
3. Convert your weight to the unit of the row, EUR per kilogram, or compare in the per-tonne column when you only need a ranking.
4. Multiply the weight by the rate. Instica keeps the rate, the weight and the source together so the estimate can be checked.
5. Add the flat fees or other fees the schedule lists, if they apply to you.
6. Review the total, then sign and submit it yourself in the scheme's portal.

Checking an invoice against this schedule

An invoice from Natural resources tax on packaging (statutory) for 2026 should be explainable from three things: the weights you reported, the category each weight was placed in and the rate of that category. When an invoice does not match your estimate, check these in this order.

First, the unit. A rate in EUR per kilogram applied to a weight in another unit gives a result that is wrong by a constant factor. Second, the category: a different row can differ by a large amount for the same weight. Third, the period: this page covers the 2026 schedule, and a producer whose reporting period straddles two years may be charged under both.

Instica does not know your contract. Taxes, rebates, minimum charges or membership fees may sit outside the schedule on this page, in EUR or another currency. The schedule is a published reference; the scheme's invoice decides what you owe, and a query about an invoice belongs with the scheme.

Terms used on this page

Producer

The business that places packaged goods on the market and is therefore responsible for the packaging, under the rules of the jurisdiction.

Scheme or organisation

The body that collects fees from producers and pays for collection and recycling. A jurisdiction may have one, several or none.

Fee schedule

A published table of rates per category of packaging, with the unit, the currency and the period it covers.

Category

The class of packaging a rate applies to, as the scheme defines it. Categories are usually based on material, sometimes on use.

Estimate

A figure Instica prepares from your weights and a rate. It is not an invoice and not a filing; the scheme decides what is charged.

Not yet published

A value the source has not released or that Instica has not been able to read and verify. It is shown with its reason and is never replaced by a guess.

Questions and answers

How Instica uses this schedule

When you add packaging for Latvia, Instica looks up the category in this 2026 schedule, multiplies the rate by the weight you measured and shows the estimated fee with the rate, the source and the data-quality tier of the weight.

Instica measures, estimates and prepares. You review the figures, sign the report and submit it yourself in the scheme's portal. Instica does not submit for you and never stores portal credentials.

Our reviewers.