By raising an understanding of the utilization of natural resources, the natural resources utilization tax aims to contribute to long-term stability. 

Environmental assets include things like rock, soil, copper, petroleum, coal, and oil and gas. Air, sun, land, and freshwater are examples of other mineral wealth. Food, fuel, and raw components for the manufacture of commodities are all made with the help of natural resources.

Additionally, overseas retailers are involved in the environmental resource tax regime. Foreign business owners who sell the initial environmentally hazardous products in the nation are required to pay a tax on natural resources into the government’s budget.

Tax rates 

Following are the tax rates as per the nature of the items:

  1. Environmentally hazardous items

These are subject to a natural resources tax that is determined by the tax rates applied to various classes of goods. This group establishes the technical specifications for commodities that are environmentally damaging and classifies them according to categories of tax rates. The following table shows the tax rates per harmful item. 

Table 1

ItemRate (euro/1 kg)
Oil filters0.33
Ozone-depleting items2.22
Electric batteries 0.74-17.3 
Lubricating oils0.17
  1. The electrical equipment 

These goods are harmful to the environment and is subject to Paragraph 3 of the Natural Resources Tax Law. These items include televisions, fridges, CDs, batteries, toys, etc. The table shows the electric items and their tax rate below.

Table 2

ItemRate (euro/1kg)
Temperature exchange2.50
Large gadgets such as fridges or dispensers3.00
Small electronic items such as toys. 3.00
IT equipment3.50
  1. Packaging material

Taxes must be assessed if multiple environmentally damaging products are sold in a separate package. The table below explains these packaging taxes.

Table 3

Packaging materialRate (euros/1kg)
Plastic bags4.80
Thick plastic bags1.50

Taxable people

According to the Mineral Resources Taxation Law, a taxpayer is a person who has been granted a permit for a harmful activity that is listed in the enactments governing environmental legislation. Furthermore, by infusing natural gas into geological structures, he gets taxable items and makes use of the beneficial qualities of the earth’s depths. The person who releases taxable pollutants into the environment disposes of garbage in a landfill or burns waste in a coal-fired power plant. A hydroelectric power plant user who uses water resources to generate energy is likewise subject to the tax. 

Additionally, the seller of products like fireworks that affect the environment is required to tax. If the imported goods are plastic-wrapped, the importer is also responsible for paying taxes.

Taxes apply to any disposable dinnerware and accessories composed of plastic, paper, cardboard, metal parts, metal foil, wood, or other natural fibers. As a result, both the importer delivering these and the retailer selling them are responsible for NRT. Producers who utilize radioactive materials in their operations and whose use generates radioactive waste that must be stored or buried domestically are likewise listed on the taxable list.

Payment of the tax 

The State Budget Facility will designate a profile for this purpose. Taxpayers must evaluate and pay the tariff resources usage to this profile before the 20th day of the coming month. The tax is charged on the retrieval of ecological assets, climate contamination, storage and usage of dangerous materials, wrapping used for the requirement of their commercial operations, use of plastic utensils and kitchenware, etc. The State Revenue Agency, where the citizen has enlisted, must receive a statement from the taxpayer on the expected human resources taxation for the previous quarter. 

The statement must be filed to the Local Tax Authority if the tax was determined based on the damage that harmful actions resulted in. The tax must be submitted in line with the prior year if the tax estimated using the basic ratio does not surpass EUR 142,29 in a calendar year. The State Taxation Department divides tax contributions into budget categories in line with the place where taxpayers are registered.