In 2026, the three regions are to introduce a litter tax for producers placing certain forms of single-use packaging on the Belgian market. The revenue from this tax will be used to fund the cost of litter removal. The interregional draft text for this is in the final stages of approval in the parliaments. However, a lot of uncertainty remains about the legal, practical and financial implications:
The litter tax follows the European Single-Use Plastics (SUP) Directive, which was published in 2019. Several provisions have already come into effect, such as the ban on disposable plastic cutlery, but the directive also stated that producers are responsible for litter caused by their products and packaging.
Tax on single-use plastic packaging and drinks cans
The three regions will now introduce a litter tax in 2026. Specifically, producers will have to contribute to the costs of cleaning up litter, emptying litter bins and raising awareness in the general public. These costs are currently covered by local governments. We expect the draft text to be published in the Belgian Official Gazette in the first quarter of 2026.
The European directive applies to some specific forms of single-use plastic packaging, including plastic drinks containers and packaging for certain food products. The interregional draft text indicates that the regions have opted to further expand the scope to include drinks cans and cigarette packaging. In addition, balloons, tobacco products, chewing gum and wet wipes also fall within the scope of the tax.
102 million euros per year
The latest draft text shows that the tax revenue for packaging producers will amount to €102 million on an annual basis. In April 2026, Fost Plus will have to make an advance payment for half of that amount. In principle, the producers concerned will have the choice of either fulfilling the extended producer responsibility individually and thus paying directly to the Regions, or doing so collectively through membership of Fost Plus.
Despite the imminent introduction, the draft text still leaves a lot of ambiguity around the legal, practical and financial implications. Together with the relevant sector federations, we are currently exploring what steps we will take, including how we will finance the advance and how this amount will be passed on to the members concerned.
What does this mean for your company?
Based on the draft text available to us today, it is impossible to make an exact calculation of the tax each individual member will pay. There are still too many uncertainties to do so. However, we have drawn up a report in our declaration system MyFost (report MFRM08 Litter Contribution Simulation) that allows you to make an initial estimate.
Please note: this amount is purely indicative and is based solely on currently available information. It is not a final figure. A final calculation can only be made once all conditions are known and validated.
We have also prepared an FAQ on this subject, in which we take a closer look at a number of aspects that may be important for your business. You can access the document below.
Do you have any further questions? If so, please feel free to contact your account manager or our Customer Service.
Disclaimer
All actions and communications – including this communication – emanating and to emanate from Fost Plus in connection with extended producer responsibility for certain waste streams and litter must always be considered subject to all rights and without any prejudicial acknowledgement.