By Vangelis Dourakis

The climate crisis, in addition to everything else, is expected to bring “green” taxes: In the “strategy” of Nikis Street, a “green” tax reform is “in the works” which will have as its front the addition of new fees, but in ” table” are also changes to existing taxes. From the new year, it is even estimated that the framework that will allow the planning and supervision of “green” economic policies will have been formed.

Already, in the Taxation Directorate of the Ministry of Finance, a special working group has recorded the green taxes applied in Greece, highlighting the need
“to analyze the situation in order to identify the specific short, medium and long-term needs and to design an adequate, effective and efficient Green Tax Reform”.

Which “green” taxes are in the “draft”

As stated in the Medium-Term Program 2025-2028, “options are being explored for planning a “green” tax reform in Greece through the project “Greening of taxes – Development of a new green tax reform”. This project aims to develop an economic model for the evaluation and
implementing a green tax reform, seeking to strengthen the capacities of the public administration to create and oversee green economic policies. The project is expected to be completed in 2025.”

In this light, the special committee of the Ministry of Finance, which has undertaken the preparation of the strategic plan, will seek to create a more effective “scheme” of taxes and charges, which will also strengthen environmental actions (pollution reductions, etc.).

Taxes such as green tax on diesel fuel, plastic bottle charges, transport pollution charges and others have been put on the table.

It is possible, in fact, that the EFK fuel will also be included in the framework, in view of the gradual transition towards electrification.

What “green” taxes are in place today?

Based on the current regime, the green taxes imposed today are as follows:

1. Recycling fee for products whose packaging contains polyvinyl chloride (PVC) of 0.08 euros before VAT per piece of product.

2. Environmental fee of 0.07 euros before VAT per piece of plastic transport bag.

3. Durability fee per daily use and per room or apartment. This fee replaced the residence tax and from 2025 it increases and ranges from 2 to 15 euros per
overnight.

4. Environmental protection contribution for plastic products available as packaging for food and drinks, amounting to 0.04 euros before VAT per piece.

5. Green fee of 30 euros per kiloliter on internal combustion oil (diesel).

6. Extraordinary environmental tax on imported used vehicles of old type based on the categorization of exhaust emissions.

7. Classification fee according to the emitted mass of carbon dioxide (CO2) and to the specifications of the European emission standard (Euro) which the vehicles with the latest classification date in terms of the first classification meet.

8. Road tax scale for vehicles registered from 1/11/2010 and calculation scale based on carbon dioxide emissions for vehicles registered from 1/11/2010 to 31/12/2020 and its amendment for vehicles registered from 1/1/2021 onwards.