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SPI EPR & Plastic Tax Calculator · Belgium

Belgium packaging EPR fees 2026

Fost Plus Green Dot (household packaging) publishes 20 fee rates per kilogram for 2026, covering glass, paper and board, steel, aluminium, composites and cartons, plastic and wood, in EUR.

By the SPI teamSources consulted 12 Oct 2026An estimate tool, not an invoice and not legal advice.
Sourced facts

At a glance

EPR scheme
Fost Plus Green Dot (household packaging)
Fee year
2026
Charged
Per kilogram placed on the market, in EUR
Rates we hold
20 rates across 7 materials
No rate in our data
Other materials

Open the calculator for Belgium

SPI analysis

How the scheme works

Belgium regulates packaging through an interregional cooperation agreement of 4 November 2008 between the Flemish, Walloon and Brussels regions, amended by an agreement signed on 5 March 2020, published in the Belgian State Gazette on 15 July 2020 and in force from 3 September 20208. The 2020 text extended the definition of packaging responsible to foreign sellers making distance sales to Belgian consumers, let them appoint an authorised representative established in Belgium, and raised household plastic recycling targets to 65% for 2023 and 70% for 20308. The regional administrations named in it are OVAM, SPW ARNE and Bruxelles Environnement, and the Interregional Packaging Commission oversees approved bodies8.

Fost Plus is the approved body for household packaging, re-accredited by the Interregional Packaging Commission for 2024 to 2028 with targets including a 25% rise in out-of-home selective collection, a 5% cut in single-use packaging and a 5% increase in reusable packaging7. Commercial and industrial packaging goes to its sister body Valipac3. Joining is optional in law, since a company may run its own take-back, but members hand Fost Plus their take-back, information and recycling obligations3.

The fee funds door-to-door PMD and paper-cardboard collection, glass bottle banks, sorting centres and contributions to recycling parks, plus general operating costs3. Since April 2026 Belgian producers of litter-prone single-use packaging also pay a separate litter levy collected by Fost Plus on top of the Green Dot contribution, which the three regions introduced to transpose Directive 2019/9046.

Fee setting

How fees are set

Fost Plus sets one rate per material category on a cost-deficit basis: the budgeted collection, sorting and recycling cost for each material, minus revenue from selling the bales, divided by the tonnage members place on the market3. The board approves the budget and rates each June, sends them with the method to the Interregional Packaging Commission, and the general meeting confirms them; surpluses or deficits from earlier years flow back into the same material's later rates3. For 2026 Fost Plus cited rising collection and sorting costs, volatile material markets, contract renewals and investment in recycling post-sorted residual waste4. The rates were renamed Packaging EPR rates because the PPWR bans the Green Dot logo on packaging from 12 February 20272.

The 2026 sheet runs to four decimals in euro per kilogram excluding VAT, while billing uses six digits1. Members can also declare per unit through fixed-price tables that include a 15% surcharge, or per parcel for e-commerce with a 10% surcharge1.

What moves the fee

CriterionEffect on the fee
Recyclable or not: non-recyclable rate set at least double the highest recyclable rateValorised, non-valorised and obstructive packaging all pay EUR 4.4190/kg in 2026; the extra revenue is shared across recyclable materials by recycling percentage.13
PET colour and transparencyColourless PET bottles pay EUR 0.3604/kg, blue EUR 0.5527/kg, other colours EUR 1.2568/kg and opaque EUR 0.8776/kg.1
Film polymerPE films pay EUR 1.0804/kg against EUR 2.2095/kg for PP and other films.1
Aluminium gaugeAluminium of at least 50 micron pays EUR 0.0491/kg; thinner aluminium pays EUR 0.4513/kg.1
Obstructive packaging (D001 to D018)Last derogations expired on 31 December 2025, so from 1 January 2026 all obstructive packaging pays the highest rate and must use a detailed declaration.14
New PPWR categories from 12 August 2026Aluminium beverage capsules pay EUR 3.5525/kg, plastic capsules EUR 3.8414/kg, and compostable tea bags, pads and fruit labels EUR 0.6879/kg.1
Table 1

Fees by material

Every rate as the scheme publishes it, with the line we copied and the date we consulted the source. Household packaging, excluding VAT. Per-unit fees not included.

MaterialCategoryRateFromSource and quoted line
GlassGlass bottles and jars (001)€0.1052 / kg2026Fost Plus – Green Dot rates 2026 per material (EUR/kg)Except pyrex, crystal or natural opal glass that contains more than 600 ppm fluorine. 001 0,1052Consulted 12 Oct 2026
Paper and boardPaper-cardboard (002-A)€0.1503 / kg2026Fost Plus – Green Dot rates 2026 per material (EUR/kg)Packaging elements in paper-cardboard which consist of 100%* paper fibre. 002-A 0,1503Consulted 12 Oct 2026
SteelSteel >=50% (003)€0.1864 / kg2026Fost Plus – Green Dot rates 2026 per material (EUR/kg)All packaging elements that contain at least 50%* steel. 003 0,1864Consulted 12 Oct 2026
AluminiumAluminium >=50 micron (004)€0.0491 / kg2026Fost Plus – Green Dot rates 2026 per material (EUR/kg)Except beverage capsules disposed of together with the product (050). 004 0,0491Consulted 12 Oct 2026
AluminiumAluminium <50 micron (013)€0.4513 / kg2026Fost Plus – Green Dot rates 2026 per material (EUR/kg)Except beverage capsules disposed of together with the product (050). 013 0,4513Consulted 12 Oct 2026
Composites and cartonsBeverage cartons (008)€0.808 / kg2026Fost Plus – Green Dot rates 2026 per material (EUR/kg)This is usually used to package liquids, mainly dairy products and fruit juices. 008 0,8080Consulted 12 Oct 2026
PlasticPET bottles transparent colourless (005-01)€0.3604 / kg2026Fost Plus – Green Dot rates 2026 per material (EUR/kg)Colourless bottles and flasks in transparent PET with at least 95%* PET. 005-01 0,3604Consulted 12 Oct 2026
PlasticPET bottles transparent blue (005-02)€0.5527 / kg2026Fost Plus – Green Dot rates 2026 per material (EUR/kg)Blue bottles and flasks in transparent PET with at least 95%* PET. 005-02 0,5527Consulted 12 Oct 2026
PlasticPET bottles transparent other colours (005-03 / 011-04)€1.2568 / kg2026Fost Plus – Green Dot rates 2026 per material (EUR/kg)005-03 (or 011-04) 1,2568Consulted 12 Oct 2026
PlasticPET bottles opaque (011-06)€0.8776 / kg2026Fost Plus – Green Dot rates 2026 per material (EUR/kg)Bottles and flasks in non-transparent PET with at least 95%* PET. 011-06 0,8776Consulted 12 Oct 2026
PlasticTransparent mono-PET trays/cups (011-05-A)€1.1546 / kg2026Fost Plus – Green Dot rates 2026 per material (EUR/kg)Except multilayer transparent PET (011-05) or PET opaque thermoformed PET (011-08). 011-05-A 1,1546Consulted 12 Oct 2026
PlasticRigid PP (011-01)€1.0161 / kg2026Fost Plus – Green Dot rates 2026 per material (EUR/kg)Except beverage capsules disposed of together with the product (051). 011-01 1,0161Consulted 12 Oct 2026
PlasticRigid PS / XPS (011-02)€1.0007 / kg2026Fost Plus – Green Dot rates 2026 per material (EUR/kg)Rigid packaging elements containing at least 95%* PS or 95%* XPS (extruded polystyrene foamed trays). 011-02 1,0007Consulted 12 Oct 2026
PlasticEPS (014-01)€1.2325 / kg2026Fost Plus – Green Dot rates 2026 per material (EUR/kg)Rigid packaging elements consisting of at least 95% of EPS (expanded polystyrene, styrofoam). 014-01 1,2325Consulted 12 Oct 2026
PlasticRigid PE (011-03 / 007)€0.8019 / kg2026Fost Plus – Green Dot rates 2026 per material (EUR/kg)011-03 (or 007) 0,8019Consulted 12 Oct 2026
PlasticPE films (011-07)€1.0804 / kg2026Fost Plus – Green Dot rates 2026 per material (EUR/kg)Flexible packaging elements with at least 95%* of PE. 011-07 1,0804Consulted 12 Oct 2026
PlasticPP films (011-09-A)€2.2095 / kg2026Fost Plus – Green Dot rates 2026 per material (EUR/kg)Flexible packaging elements with at least 95%* PP. 011-09-A 2,2095Consulted 12 Oct 2026
PlasticOther plastic films (011-09)€2.2095 / kg2026Fost Plus – Green Dot rates 2026 per material (EUR/kg)– plastic films containing at least 95%* PE (011-07) or PP (011-09-A). 011-09 2,2095Consulted 12 Oct 2026
PlasticOther plastics incl. aluminium laminates, PVC (014-03)€4.419 / kg2026Fost Plus – Green Dot rates 2026 per material (EUR/kg)– flexible CPET materials. 014-03 4,4190Consulted 12 Oct 2026
WoodWood (016-01)€4.419 / kg2026Fost Plus – Green Dot rates 2026 per material (EUR/kg)Packaging elements made of wood. 016-01 4,4190Consulted 12 Oct 2026
SPI calculation

Worked example

A portfolio of 100 tonnes of plastic, 200 tonnes of paper and board and 50 tonnes of glass a year, each at the first category the scheme lists for that material, with no recycled plastic. Worked with the calculator's own maths.

LineTonnesRate usedAmount
PlasticPET bottles transparent colourless (005-01)100€0.3604 / kg€36,040
Paper and boardPaper-cardboard (002-A)200€0.1503 / kg€30,060
GlassGlass bottles and jars (001)50€0.1052 / kg€5,260
Total a year€71,360

Open this example in the calculator and change it

SPI calculation

Local example

A Belgian household-care brand sells 400 ml shampoo in rigid HDPE bottles with PP flip caps, packed in a paper-cardboard display tray, all reaching households. It declares in detail to Fost Plus for 2026.

LineWeightRate usedAmount
HDPE bottles (011-03)Plastic4,000 kg€0.8019 / kg€3,208
PP flip caps (011-01)Plastic600 kg€1.0161 / kg€610
Paper-cardboard display trays (002-A)Paper and board1,500 kg€0.1503 / kg€225
Total€4,043

SPI calculation: the contribution is EUR 4,042.71 excluding VAT, above the EUR 100 minimum15. Fost Plus requires each element to be declared under its own material, so the cap goes in as rigid PP and the tray as paper-cardboard rather than as part of the bottle1. The bottles are 65.6% of the weight and 79.3% of the cost.

The same 4,000 kg of bottles in PVC would fall under code 014-03 at EUR 4.4190/kg and cost EUR 17,676.00, more than five times the HDPE figure. On the 2027 table published by Fost Plus, HDPE rises to EUR 0.8403/kg and rigid PP to EUR 1.1409/kg, which would lift these two lines to EUR 3,361.20 and EUR 684.54 for the same weights2.

Deadlines

Deadlines

Fost Plus runs on one annual declaration filed in MyFost, followed by advance invoices based on it5. The litter levy has its own invoicing calendar from 20266.

  1. 28 February

    Fost Plus members

    Annual declaration of household packaging placed on the market in the previous year, filed in MyFost.5

  2. Each month of delay

    Fost Plus members

    Late filing risks a fine of 1% of the contribution in the previous declaration per month.5

  3. 15 September 2026

    Fost Plus members

    Exceptional last date to amend the 2025 declaration, which feeds the advance invoices.5

  4. June each year

    Fost Plus

    Board approves the next year's budget and rates, then sends them to the Interregional Packaging Commission.3

  5. October 2026

    Producers of litter-prone single-use packaging

    First litter levy advance invoice, for half of the estimated 2026 contribution, based on the 2025 declaration; a second follows at the start of 2027.6

  6. Start of the next calendar year after joining

    New members

    First declaration for a new member; membership can be backdated up to five years.5

Year on year

Changes from last year

SPI has not yet confirmed the 2025 Fost Plus rate table against the 2026 rows, so no prior-year rows are shown. What Fost Plus has published is the forward step: its rates page sets 2026 and 2027 side by side2. Glass (EUR 0.1052/kg), paper-cardboard (EUR 0.1503/kg), beverage cartons (EUR 0.8080/kg), colourless PET bottles (EUR 0.3604/kg) and the EUR 4.4190/kg non-recyclable rate are unchanged for 2027.

The largest 2027 increases are steel, up 77.6% to EUR 0.3310/kg, EPS and cork, both up 57.2% to EUR 1.9373/kg, PE films, up 17.7% to EUR 1.2721/kg, and rigid PP, up 12.3% to EUR 1.1409/kg2. Several rates fall: plastic beverage capsules by 38.8% to EUR 2.3519/kg, transparent PET bottles in other colours by 17.7% to EUR 1.0346/kg and aluminium of at least 50 micron by 18.7% to EUR 0.0399/kg2. For 2025 itself, Fost Plus noted that opaque PET trays left the non-recyclable category and gained their own rate9.

SPI analysis

What the numbers say

SPI analysis Worked from the published rates above. Not an invoice, not legal or tax advice.

  • Plastic rates run from €0.3604 / kg to €4.419 / kg: the highest is 12.3 times the lowest. Which category a pack falls into depends on its design, so design choices move the plastic fee, not only weight.
  • At the first listed category of each, a tonne of plastic costs 2.4 times a tonne of paper and board (€0.3604 / kg against €0.1503 / kg). Fees are per tonne, so a lighter plastic pack can still cost less than a heavier paper one.
  • In the worked example, plastic is 29% of the tonnage but 51% of the cost.
  • Belgium's EUR 4.4190/kg rate for non-recyclable packaging is the top of the euro range at 4,419 euro per tonne, so a PVC or laminated pack costs several times its recyclable equivalent1.
  • Fost Plus charges PP films twice the PE film rate in 2026, a gap that narrows to about 1.7 times on the 2027 table as PE films rise and PP films fall12.
  • Brands selling litter-prone packaging now pay a second Belgian charge, the litter levy, so the Green Dot figures here understate their total cost6.
Limitations

What this page does not cover

  • A few categories and per-unit fees not yet included.
  • Exemptions, de minimis thresholds, registration fees and penalties for late reporting are not modelled.

Spotted a rate that has changed? Write to sales@strategicpackaginginsights.com with the scheme and the source. Rates have not yet been re-checked by a second SPI team member.

Questions

Questions

Who must join Fost Plus?

Companies that put household packaging on the Belgian market carry take-back, information and prevention duties under the 2008 cooperation agreement and usually meet them by joining Fost Plus. Since the 2020 amendment, in force on 3 September 2020, foreign distance sellers to Belgian consumers are packaging responsibles too and can appoint a Belgian authorised representative.

What does Fost Plus charge for a clear PET bottle in 2026?

Transparent colourless PET bottles and flasks (code 005-01) pay EUR 0.3604 per kg excluding VAT in 2026, and the 2027 table keeps the same rate. Blue PET pays EUR 0.5527 per kg and opaque PET EUR 0.8776 per kg in 2026.

When is the Fost Plus declaration due and what if it is late?

The annual declaration for packaging placed on the market in 2026 is due on 28 February 2027. A late declaration risks a fine of 1% of the previous declaration's contribution per month of delay, and the minimum contribution is EUR 100.

What is the Belgian litter levy?

The three regions introduced a litter levy in April 2026 that raises EUR 102 million a year from producers of litter-prone single-use packaging, charged on top of the Green Dot contribution. Example rates include EUR 0.4002 per kg for plastic beverage packaging and EUR 1.2594 per kg for metal cans, and contributions under EUR 500 are exempt.

How are Fost Plus rates calculated?

For each material, Fost Plus takes budgeted collection, sorting and recycling costs, subtracts revenue from selling the material, and divides by the tonnage declared, so the 2026 table holds over 30 separate EUR/kg rates. The board approves the rates each June and sends them to the Interregional Packaging Commission, and non-recyclable packaging is priced at least at double the highest recyclable rate.

Are coffee capsules covered by Fost Plus?

Beverage capsules placed on the market from 12 August 2026 must be declared, following the PPWR. Aluminium capsules pay EUR 3.5525 per kg and plastic capsules EUR 3.8414 per kg in 2026, while compostable capsules pay the EUR 4.4190 non-recyclable rate.

Sources

Sources for this analysis

  1. Fost Plus: Green Dot rates 2026 per material (EUR/kg) Compliance scheme · Consulted 14 October 2026
  2. Fost Plus: Packaging EPR rates (2026 and 2027 table) Compliance scheme · Consulted 14 October 2026
  3. Fost Plus: Packaging EPR rates, what, why and how Compliance scheme · Consulted 14 October 2026
  4. Fost Plus: Everything you need to know about the Green Dot rates for 2026 (24 September 2025) Compliance scheme · Consulted 14 October 2026
  5. Fost Plus: Declaration Compliance scheme · Consulted 14 October 2026
  6. Fost Plus: Litter levy on packaging Compliance scheme · Consulted 14 October 2026
  7. Fost Plus: Fost Plus re-accredited as body for household packaging waste (9 February 2024) Compliance scheme · Consulted 14 October 2026
  8. Wallex: Accord de coopération du 5 mars 2020 modifiant l'accord de coopération du 4 novembre 2008 concernant la prévention et la gestion des déchets d'emballages Official · Consulted 14 October 2026
  9. Fost Plus: Sustainability pays off, the 2025 Green Dot rates (26 September 2024) Compliance scheme · Consulted 14 October 2026

Written by the SPI team on 14 October 2026. Rates in the tables above link to their own source.

ClosingAsk the SPI team

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