NAV: Redemption fee is not taxable for private individuals

By: Trademagazin Date: 2025. 01. 21. 11:13

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The National Tax and Customs Administration (NAV) has issued a statement on the tax implications of the 50-forint fee of the mandatory redemption system, which is part of the regulation introduced last summer, 24.hu reported. The system aims to encourage the environmentally conscious collection of beverage packaging.

According to the current rules, when purchasing beverage products with a mandatory redemption fee of 0.1–3 liters, the price already includes the redemption fee. Customers can return these packages to stores by hand or through a redemption machine, where the distributor is obliged to refund them 50 forints per piece. In the case of reusable beverage packaging, the redemption fee is determined by the manufacturer.

An important detail is that the amount from the redemption is not considered taxable income for private individuals. This is also true if the product with the mandatory redemption fee was purchased by a company, but the company does not ultimately take care of the redemption of the packaging, but instead hands it over to a private individual.

The announcement provides reassuring guidance for those who regularly use the redemption option, confirming that they will not incur any tax liability after paying the 50 forint redemption fee. This regulation may further encourage the environmentally conscious management of beverage packaging.