Litter levy on packaging
The litter levy on packaging was introduced by Belgium’s three Regions in April 2026. It is an annual levy of €102 million, allocated among producers of single-use packaging items that frequently end up as litter. What does this litter levy mean for your company? Which packaging is subject to the levy? And how can you ensure that your contribution is calculated correctly?
Check your declaration by 15 September 2026!
Exceptionally, you can still amend your 2025 declaration until 15 September this year. This will help you avoid an advance invoice that is too high.
IMPORTANT: depending on the changes you want to make, you may need approval from your Account Manager or Customer Service. Make sure you request it in good time!
Which packaging is subject to the litter levy?
The litter levy applies to single-use plastic beverage and food packaging that is consumed directly from the packaging without further preparation. Metal beverage cans and cigarette packaging are also subject to the levy. More specifically, it applies to the following packaging:
- Plastic beverage packaging with a capacity of up to three litres, including caps and lids.
- Plastic beverage cups.
- Lightweight plastic carrier bags (between 15 and 50 µm).
- Rigid plastic food packaging for products consumed directly from the packaging, without further preparation, including fast-food packaging. Portion size and weight determine whether the packaging is subject to the levy.
- Plastic pouches and wrappers for food products, with a capacity of up to 3 litres, made from flexible plastic and intended for immediate consumption without further preparation. Portion size and weight determine whether the packaging is subject to the levy.
- Metal beverage cans.
- Cigarette packaging.
Not sure whether your packaging is subject to the litter levy?
Several factors determine whether your packaging falls within the scope of the litter levy, including portion size, weight, contents, use and material type. Our practical guide takes you through which packaging is within scope and which is not step by step.
Find out whether your packaging is subject to the litter levy
How is your contribution calculated?
Below is an overview of the rates by packaging type and material. The calculation is based on the data — quantities and/or weight — from your most recent declaration to Fost Plus.
| Food packaging (EUR/kg) | Beverage packaging (EUR/kg) | Service packaging (EUR/kg) | Cigarette packaging (EUR/kg) | |
|---|---|---|---|---|
| Ridgid plastics | 0,3293 | 0,4002 | 0,3293 | - |
| Flexible plastics | 1,3717 | 0,4002 | 1,3717 | - |
| Non-recyclable (plastic-containing) | 2,4581 | 2,4581 | 2,4581 | - |
| Paper (100%) | - | - | - | - |
| Paper (laminated) | 0,5421 | 0,5421 | 0,5421 | - |
| Beverage cartons | 0,1516 | 0,1516 | - | - |
| Metals (beverage cans only) | - | 1,2594 | - | - |
| All primary materials | - | - | - | 3,0828 |
When and how will you pay the contribution?
In October 2026, you will receive an initial advance invoice for half of your estimated litter contribution for 2026. We will base this estimate on the data in your 2025 declaration. The final calculation will follow in April 2027, together with an invoice for the remaining amount. This final settlement will be based on the data in your 2026 declaration.
Companies for whom the contribution would amount to less than 500 euros are exempted from the litter levy and will therefore not receive an advance invoice.
In MyFost, you can already view your estimated contribution in the ‘Litter Contribution Impact Report’ under ‘Reports’.
How can you ensure that your contribution is calculated correctly?
Your litter contribution is calculated using the data from your most recent declaration. Packaging that may be subject to the levy is classified as ‘within scope’ by default.
Check your declaration and identify which packaging is out of scope. This will help you avoid an advance invoice that is too high!
What do you need to do?
STEP 1 – WITHIN SCOPE OR NOT?
Identify which of your packaging is subject to the litter levy and which is not. Unsure? Use our scope guide.
Consult the scope guide
STEP 2 – UPDATE YOUR DECLARATION
Check your declaration and make the necessary changes:
- Flat-rate declaration. For packaging that is entirely or partially out of scope, you must switch to a detailed declaration.
- Detailed declaration. Update the data in the packaging sheet for the entire packaging item or for the components that are out of scope. Add the GTIN code wherever possible.
- Service packaging. Check which packaging items or components are actually subject to the litter levy and update them where necessary.
Need help?
Our tutorials explain step by step how to update your declaration.
STEP 3 – CHECK YOUR CONTRIBUTION
In MyFost, you can use the ‘Litter Contribution Impact Report’ (under ‘Reports’) to view your estimated contribution for 2026. Any changes you make to your declaration will not appear in the report until the following day.
Frequently asked questions about the litter levy
The litter levy was introduced in response to the European Single-Use Plastics Directive (2019/904), which requires producers to take responsibility for litter caused by their products and packaging. The Directive dates from 2019 but was not transposed into Belgian legislation until 2026. In Belgium, the SUP scope was also extended to metal beverage cans and cigarette packaging.
The amount collected goes to municipalities, which will use the funds to clean up litter, manage public litter bins and raise awareness among residents.
Yes. The litter contribution is charged in addition to the Packaging EPR contribution (Green Dot contribution) that you pay to Fost Plus and that funds the collection, sorting and recycling of your packaging. The litter contribution is also calculated and invoiced separately.
The annual litter levy for packaging amounts to €102 million. This amount is allocated among producers of packaging liable to become litter, based on litter counts executed in the Flemish and Walloon Regions. A specific packaging type’s share of the litter determines its share of the levy. For example, if a packaging type accounts for an average of 10% of all packaging found in the litter counts, it also funds 10% of the total levy.
Although Fost Plus has no objection to the basic principle of the producer responsibility for litter, we disagree with the levy and its proposed implementation for several reasons.
We consider the amount disproportionate, particularly when compared with what companies have to pay in neighbouring countries. It is also unclear how the amount was calculated and whether it is based on the cost-efficient delivery of operational services, such as street sweeping and emptying public litter bins.
We have therefore brought legal proceedings challenging the levy before the Constitutional Court. These proceedings will naturally take time. In the meantime, the legislation remains in force and we must take the necessary measures to implement it.
Webinar on the litter levy
Watch the video to find out which packaging is within scope and how the levy is calculated.
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.