Municipal waste tax

Under the current Law for Local Taxes and Fees, the determination of Municipal waste tax is based on property tax assessment or book value of assets. Thus the fee is converted into a second property tax. As a result, high-tech companies with expensive equipment are punished to pay several times more Municipal waste taxes, due to the higher book value of their assets. Moreover, the municipal administrations identify various substrates and sizes of Municipal waste taxes for different types of users. Тhere is a direct discrimination based on property - according to the type and size of property. The same service is provided under different conditions, depending on the type of user (individuals and companies). In this case, no distinction is made between "household" (from human activities) and "industrial" (the production activity) waste.

The figures speak:

  • Costs of companies for a fee "municipal waste" of one person: 8 lv to 10,000 lv.
  • There are municipalities where a company covers 50-70% of the revenue from MSW at 600 employees and a population of over 50 000 people in the municipality.
  • Reported amounts in different municipalities: 7 to 2285 kg / inhabitant.


  • Lack of incentives for effective utilization and reduction of waste;
  • Unreal accountability of corporate, municipal and national level;
  • Inability to reliably predict the quantities for the purpose of designing facilities for waste treatment;
  • Spending of Municipal waste tax for purposes other than the management of waste (according to the Court of Auditors);
  • Investments "are punished", especially in capital-intensive activities;
  • The value of the service is "detached" from the actual cost.

BIA insists the determination of Municipal waste tax to become to the European principle of "polluter pays", taking into account the amount of waste generated and not the tax assessment of the property or the book value of the assets.

The "polluter pays" principle is enshrined in Art. 3 of the Law on Environmental Protection.

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