EPR Litter
Litter tax for packaging: what changes for you as a member?
Since the transposition of the European Single Use Plastics (SUP) Directive into Belgian law, producers contribute to litter management costs. For certain packaging you place on the market, you therefore pay an additional levy on top of your regular Green Dot contribution. This page explains which packaging is covered, how the rates are determined, and what this means in practice for your declaration.
Why does this contribution exist?
The SUP Directive introduces extended producer responsibility for litter (Article 8). In practice, this means producers co-finance:
- Awareness-raising and communication campaigns about litter
- The clean-up of litter from these products, including transport and processing
- The collection of waste deposited in public bins, including infrastructure, transport and processing
The contribution applies to products placed on the market from 2026 onwards.
Which packaging is subject to the litter tax?
Belgian legislation primarily targets SUP packaging, beverage cans and cigarette packaging:
- Single-use (household) plastic packaging, specifically (cf. the SUP Directive):
- Beverage packaging of up to 3 L, including caps and lids
- Drinking cups
- Food packaging
- intended for immediate consumption, on the spot or to go
- typically consumed directly from the container
- without further preparation (baking, cooking, heating), including fast-food packaging (excluding beverage containers, see separate category)
- single-serving portions: an additional criterion to determine whether a food container is 'litter-prone' - Lightweight plastic carrier bags
- Sachets and wrappers that
- consist of flexible material
- containing food intended for immediate consumption (directly from the sachet/wrapper), without further preparation
- maximum volume of 3L
- Complemented by beverage cans and cigarette packaging
More information is available in the FAQ and the list of packaging examples.
For rate calculation purposes, packaging is divided into eight categories:
- Cigarette and tobacco packaging
- Beverage cans
- Beverage bottles
- Beverage cartons
- Laminated cardboard
- Rigid plastics
- Flexible packaging (films)
- Non-recyclable packaging
Good to know: The SUP Directive also imposes litter contributions for other product categories such as tobacco products, chewing gum, wet wipes and balloons. This page covers only the packaging component, which is handled through Fost Plus. For questions about other product categories, please contact the relevant sector federations in the first instance.
How are the rates calculated?
The share of a packaging type in litter determines its share in litter costs. The calculation follows three steps:
- Classification - each item of packaging is assigned to one of the eight categories
- Allocation of shares - the share in litter is determined per category on the basis of available regional studies
- Determination of the rate - the rate per kilogram is derived from the litter cost for that category, divided by the quantity declared in MyFost for that category
Formula: rate = total litter cost × share in litter cost ÷ declared quantity
| Packaging type | Share in litter | 2026 rate (EUR/kg) |
|---|---|---|
| Cigarette/tobacco packaging | 7,0 % | 3,0828 |
| Beverage cans | 37,0 % | 1,2594 |
| Beverage bottles | 26,9 % | 0,4002 |
| Beverage cartons | 2,1 % | 0,1516 |
| Laminated cardboard | 4,6 % | 0,5421 |
| Rigid plastics | 5,6 % | 0,3293 |
| Flexible packaging | 13,6 % | 1,3717 |
| Non-recyclable | 3,2 % | 2,4581 |
What do you need to do as a member?
Correctly classifying your packaging is essential: incomplete categorisation leads to incorrect cost allocation and therefore an incorrect rate.
- Check which of your packaging items fall under the scheme based on the information above
- Enrich your declaration data where necessary, so it is clear whether a packaging item is within or outside the scope:
- by switching to a detailed declaration so that we receive more information to determine whether your packaging is in or out of scope
- by linking MyFost to any available information on the GS1 platform
More information is available in our webinar or via your GS1 platform.
Please note: In principle, 2026 declarations can no longer be amended after 30 June 2026. Given the importance of this information for correct invoicing in autumn, you may however request an exception (via your account manager or Customer Service). This allows you to supplement your 2025 declaration with additional information up until 15 September 2026.
FAQ
Yes. The litter contribution is a separate levy imposed by the Regions to cover litter costs, independent of your regular packaging contribution.
Within the scope of Fost Plus, yes. The broader SUP scheme also targets tobacco products, chewing gum, wet wipes and balloons, but these do not fall under Fost Plus. As a producer, please contact your sector federation for these categories.
The authorities intend to extend the scheme from 2029 to cover all packaging.
You can also find more answers in our comprehensive FAQ on the regional litter tax.
Webinar
Disclaimer
The information provided on this web page is purely informative and has no binding legal force. It cannot be used by members or third parties in any way as a basis for asserting claims or rights against Fost Plus.
All information provided is communicated under express reservation of any future decisions by EPRiBEL (formerly IVC-CIE). Fost Plus reserves the right to unilaterally amend or withdraw the communicated information in accordance with any future decisions of EPRiBEL.
Fost Plus accepts no liability for damage, loss or disadvantage – direct or indirect – in the event that EPRiBEL should take decisions that would influence, amend or nullify the shared information. The companies concerned and Fost Plus are bound to comply with final decisions of EPRiBEL. Once those decisions become available, Fost Plus will communicate those decisions and their impact.
Since Fost Plus contests the interregional cooperation agreement regarding the framework for extended producer responsibility for certain waste streams and for litter, and has lodged an appeal against it with the Constitutional Court, all current and future acts, communications and statements of Fost Plus in the context of extended producer responsibility for certain waste streams and for litter, including this web page, are to be understood and interpreted subject to express reservation of all rights, without waiver of rights and without any acknowledgment that may be detrimental to Fost Plus in the context of the aforementioned appeal or any other proceedings.