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SPI EPR & Plastic Tax Calculator · British Columbia

British Columbia packaging EPR fees 2026

Recycle BC (packaging and paper products) publishes 14 fee rates per kilogram for 2026, covering paper and board, composites and cartons, plastic, steel and glass, in CAD.

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

At a glance

EPR scheme
Recycle BC (packaging and paper products)
Fee year
2026
Charged
Per kilogram placed on the market, in CAD
Rates we hold
14 rates across 5 materials
No rate in our data
Aluminium, Wood, Other materials

Open the calculator for British Columbia

SPI analysis

How the scheme works

British Columbia charges packaging fees under Schedule 5 of B.C. Reg. 449/2004, the province's Recycling Regulation, which brings packaging and paper products into its stewardship system5. A producer must operate an approved stewardship plan or belong to one before selling into the province, and most packaging producers meet that duty through Recycle BC, whose plan the ministry approved on 17 September 2025 and will next review by 15 April 202845. This is the rule tracked as PR-CA-004.

Recycle BC's obligation test is residence-based. A business resident in B.C. that supplies packaging and paper to B.C. residents must join; a non-resident company shipping straight to B.C. homes is not obligated, and where a non-resident producer does not volunteer, the first importer, often the retailer, reports and pays instead3. The brand owner is the registrant of the trademark, and a franchisor reports for its B.C. franchisees3. Section 3(2) of the regulation releases four groups from plan duties: registered charities, businesses whose gross B.C. revenue is below $1,000,000, those supplying less than one tonne, and those trading from one retail location5.

Fees pay for three cost blocks the plan names: material management (collection, audit, transport, processing and marketing, net of commodity revenue), administration, and resident awareness4. In practice that money flows as financial incentives to local governments and First Nations for kerbside and multi-family collection, to depot operators handling at least 20 tonnes a year, and to post-collection contractors4. Recycle BC reports a 78.5% recovery rate for 2025 and more than 1,200 funding businesses6. Industrial, commercial and institutional packaging sits outside the program.

Fee setting

How fees are set

Each material category carries its own rate in cents per kilogram for the calendar year, set with what Recycle BC calls its Four-Step Fee Methodology2. The plan sets the allocation rules: every obligated material bears a fair share of cost even when it is not collected, commodity revenue is credited only to the materials that earn it, and extra cost is loaded onto uncollectable or underperforming categories to fund improvement4. Revenue from beverage containers is netted off gross program cost before material fees are worked out4. Waste composition and cost impact studies feed the model4.

The schedule is posted in the fourth quarter and presented at the Annual Producers Meeting, where members review fee rates for the coming year and any methodology change234. The plan describes weight-based fees themselves as the incentive to cut material, rather than separate bonus and penalty columns4. Small-producer amounts move each year too: the published flat fees rose from CAD 1,200 to CAD 1,300 for the lowest band and from CAD 11,200 to CAD 11,800 for the 10,000 to 15,000 kg band between 2024 and 20252.

What moves the fee

CriterionEffect on the fee
Material categoryThe 2026 rates run from CAD 0.37/kg for boxboard to CAD 4.07/kg for expanded polystyrene, reflecting each category's share of collection and processing cost.14
Uncollectable or underperforming categoriesAdditional cost is assigned to these categories to fund performance improvement, which is why film and laminates pay CAD 1.84/kg.14
Commodity revenueSale revenue lowers only the fee of the material that earned it; aluminium food containers fell 18.6% for 2026.14
Low supplied weightProducers supplying 1,000 to 5,000 kg can report as low-volume producers and pay a fixed fee; those at 5,000 to 15,000 kg have a flat-rate option.23
Table 1

Fees by material

Every rate as the scheme publishes it, with the line we copied and the date we consulted the source. Recycle BC 2026 fee rate.

MaterialCategoryRateFromSource and quoted line
Paper and boardNewsprintC$0.76 / kg2026Recycle BC – 2026 Fee Schedule (2025 Report to Producers)Newsprint 76.00 69.00 10.1%Consulted 12 Oct 2026
Paper and boardCorrugated cardboardC$0.6 / kg2026Recycle BC – 2026 Fee Schedule (2025 Report to Producers)Corrugated Cardboard 60.00 53.00 13.2%Consulted 12 Oct 2026
Paper and boardBoxboardC$0.37 / kg2026Recycle BC – 2026 Fee Schedule (2025 Report to Producers)Boxboard 37.00 31.00 19.4%Consulted 12 Oct 2026
Composites and cartonsPaper laminatesC$0.77 / kg2026Recycle BC – 2026 Fee Schedule (2025 Report to Producers)Paper Laminates 77.00 62.00 24.2%Consulted 12 Oct 2026
PlasticPET bottlesC$0.97 / kg2026Recycle BC – 2026 Fee Schedule (2025 Report to Producers)PET Bottles 97.00 98.00 -1.0%Consulted 12 Oct 2026
PlasticPET thermoformsC$1.34 / kg2026Recycle BC – 2026 Fee Schedule (2025 Report to Producers)PET Thermoforms1 134.00 98.00 36.7%Consulted 12 Oct 2026
PlasticHDPE bottlesC$0.47 / kg2026Recycle BC – 2026 Fee Schedule (2025 Report to Producers)HDPE Bottles 47.00 40.00 17.5%Consulted 12 Oct 2026
PlasticPlastic filmC$1.84 / kg2026Recycle BC – 2026 Fee Schedule (2025 Report to Producers)Plastic Film 184.00 146.00 26.0%Consulted 12 Oct 2026
PlasticPlastic laminatesC$1.84 / kg2026Recycle BC – 2026 Fee Schedule (2025 Report to Producers)Plastic Laminates 184.00 146.00 26.0%Consulted 12 Oct 2026
PlasticExpanded polystyreneC$4.07 / kg2026Recycle BC – 2026 Fee Schedule (2025 Report to Producers)Expanded Polystyrene 407.00 310.00 31.3%Consulted 12 Oct 2026
PlasticRigid polystyreneC$1.51 / kg2026Recycle BC – 2026 Fee Schedule (2025 Report to Producers)Rigid Polystyrene 151.00 125.00 20.8%Consulted 12 Oct 2026
PlasticOther plasticsC$1.01 / kg2026Recycle BC – 2026 Fee Schedule (2025 Report to Producers)Other Plastics 101.00 86.00 17.4%Consulted 12 Oct 2026
SteelSteel aerosolsC$0.48 / kg2026Recycle BC – 2026 Fee Schedule (2025 Report to Producers)Steel Aerosols 48.00 42.00 14.3%Consulted 12 Oct 2026
GlassClear glassC$0.58 / kg2026Recycle BC – 2026 Fee Schedule (2025 Report to Producers)Clear Glass 58.00 48.00 20.8%Consulted 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 bottles100C$0.97 / kgC$97,000
Paper and boardNewsprint200C$0.76 / kgC$152,000
GlassClear glass50C$0.58 / kgC$29,000
Total a yearC$278,000

Open this example in the calculator and change it

SPI calculation

Local example

A B.C.-resident grower-packer sells berries in PET clamshells, salad greens in plastic film bags and both lines in printed boxboard sleeves to grocery chains in the province. Its own brand is on every pack, so it is the obligated producer.

LineWeightRate usedAmount
PET thermoform clamshellsPlastic40,000 kgC$1.34 / kgC$53,600
Plastic film salad bagsPlastic9,000 kgC$1.84 / kgC$16,560
Printed boxboard sleevesPaper and board12,000 kgC$0.37 / kgC$4,440
TotalC$74,600

SPI calculation: 61 tonnes of packaging cost CAD 74,600.00 for 20261. The clamshells carry 71.9% of the bill. Under the 2025 schedule the same packs would have cost CAD 56,060.00, because thermoforms were then reported with PET bottles at CAD 0.98/kg, film paid CAD 1.46/kg and boxboard CAD 0.31/kg, so the bill rises 33.1% against Recycle BC's 17.6% average1.

At 61,000 kg this producer is well above the 15,000 kg ceiling for flat-rate reporting, so it files a full weight report by 31 May and pays in quarterly instalments2. Switching the clamshells to PET bottle-grade material would not help on its own: the fee follows the reporting category, and PET bottles paid CAD 0.97/kg in 2026.

Deadlines

Deadlines

Recycle BC runs on a calendar obligation year: register, file one producer report and pay fees for each year2. The first reporting year was 2013 and the first payment year 20142.

  1. 31 May each year

    Recycle BC members

    Annual producer report of packaging and paper supplied to B.C. residents.2

  2. 31 January, 30 April, 31 July and 31 October

    Recycle BC members

    Quarterly fee payments.2

  3. October

    Recycle BC and members

    Annual Producers Meeting reviews the prior year and the fee rates for the coming year; the 2026 schedule was uploaded in October 2025.24

  4. Fourth quarter

    Recycle BC

    Recycle BC posts the next year's fee schedule.3

  5. 15 April 2028

    Recycle BC; B.C. ministry

    Next review of the approved stewardship plan.4

Year on year

Changes from last year

The 2026 schedule prints 2025 rates beside each line, and Recycle BC puts the average increase at 17.6%, with a drawdown of reserves softening a larger rise in the fee budget1. Two lines are new: kraft paper and PET thermoforms were split from corrugated cardboard and PET bottles, so their 2025 comparison is the parent category's rate12.

The schedule explains the outliers. Expanded polystyrene rose because the program budget grew while supplied tonnes fell; film and plastic laminates rose 26.0% on account of Step 4 investments; PET bottles slipped 1.0% and aluminium food containers fell 18.6%1. In cents, the steepest single move is expanded polystyrene, up 97 cents to 407 cents per kilogram, while clear and coloured glass both gained 10 cents to 58 cents1. Recycle BC also publishes cause-of-change graphs for each line2.

Material and category20252026Change
Paper and boardNewsprint0.6910.76+10.1%
Paper and boardCorrugated cardboard0.5310.60+13.2%
Paper and boardBoxboard0.3110.37+19.4%
Composites and cartonsPaper laminates0.6210.77+24.2%
PlasticPET bottles0.9810.97-1.0%
PlasticPET thermoforms (2025: reported as PET bottles)0.9811.34+36.7%
PlasticHDPE bottles0.4010.47+17.5%
PlasticPlastic film1.4611.84+26.0%
PlasticPlastic laminates1.4611.84+26.0%
PlasticExpanded polystyrene3.1014.07+31.3%
PlasticRigid polystyrene1.2511.51+20.8%
PlasticOther plastics0.8611.01+17.4%
SteelSteel aerosols0.4210.48+14.3%
GlassClear glass0.4810.58+20.8%

Rates in CAD per kg. Change is the SPI team's calculation.

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 C$0.47 / kg to C$4.07 / kg: the highest is 8.7 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 1.3 times a tonne of paper and board (C$0.97 / kg against C$0.76 / 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 35% of the cost.
  • In B.C. the plastic range spans CAD 0.47/kg for HDPE bottles to CAD 4.07/kg for expanded polystyrene, almost a ninefold gap within one material class1.
  • Recycle BC fees apply only to packaging reaching B.C. residents, so a brand's commercial transit packaging adds nothing to the bill here5.
  • Newsprint (CAD 0.76/kg) and corrugated cardboard (CAD 0.60/kg) each rose 7 cents for 2026, the same step in cents but 10.1% against 13.2% in percentage terms1.
Limitations

What this page does not cover

  • 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.

SPI Regulation Tracker

The rules behind the fees in British Columbia

EPR, tax, labelling, design and reporting rules from our Regulation Tracker for this market, each with its own page and official source.

RuleTypeMaterialsStatusApplies from
British Columbia packaging and paper product EPR (Recycle BC)PR-CA-004 · British ColumbiaEPRAll packagingIn force–
Federal Plastics Registry reporting (CEPA s.46 notice)PR-CA-002ReportingPlasticIn force–

All packaging rules in Canada

Questions

Questions

Who pays Recycle BC fees?

B.C.-resident businesses that supply packaging and paper to B.C. residents, usually the brand owner. Where a non-resident producer does not join voluntarily, the first importer, often the retailer, reports and pays. Businesses under $1,000,000 of gross B.C. revenue or under one tonne supplied are exempt from plan duties under the Recycling Regulation.

How much did Recycle BC fees rise for 2026?

Recycle BC reports an average increase of 17.6% for 2026, partly offset by drawing on reserves. Kraft paper rose 45.3% and PET thermoforms 36.7% after being split into their own categories, while aluminium food containers fell 18.6%.

What is the Recycle BC fee for plastic film in 2026?

Plastic film and plastic laminates pay 184 cents per kilogram, or CAD 1.84/kg, in 2026, up from 146 cents in 2025. Recycle BC attributes the 26.0% rise to Step 4 investments.

Is there a simpler option for small B.C. producers?

Yes. Producers supplying 1,000 to 5,000 kg can report as low-volume producers for a fixed fee, and those at 5,000 to 15,000 kg have a flat-rate fee. For 2025 the published flat fees ran from CAD 1,300 for 1,000 to 2,499 kg up to CAD 11,800 for 10,000 to 15,000 kg.

Why did PET thermoforms get their own Recycle BC rate?

Until 2025 thermoformed PET such as clamshells was reported with PET bottles, which paid CAD 0.98/kg that year. For 2026 Recycle BC split thermoforms out on the basis of their own inputs to the fee model, giving CAD 1.34/kg against CAD 0.97/kg for bottles.

What happens if a producer sells into B.C. without a plan?

Section 2(1) of the Recycling Regulation bars selling covered products without an approved plan or program membership. Section 16 makes contravention an offence carrying a fine of up to CAD 200,000.

Sources

Sources for this analysis

  1. Recycle BC: 2026 Fee Schedule (2025 Report to Producers) Compliance scheme · Consulted 14 October 2026
  2. Recycle BC: Fee schedule (producers, reporting and fees) Compliance scheme · Consulted 14 October 2026
  3. Recycle BC: Producer FAQs Compliance scheme · Consulted 14 October 2026
  4. B.C. Government: Recycle BC packaging and paper products plan (19 August 2025) and approval (17 September 2025) Regulator · Consulted 14 October 2026
  5. BC Laws: Recycling Regulation, B.C. Reg. 449/2004 (including Schedule 5) Official · Consulted 14 October 2026
  6. Recycle BC: Annual reports (2025 Annual Report) 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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