What is the tax on non-residential surfaces?

This tax is a regional tax on non-residential buildings located in the Brussels-Capital Region.

Who is liable for this tax?

Persons in full ownership on 1 January of the tax year of a built building (or part of a built building), situated on the territory of the Brussels-Capital Region and not used for residential purposes.
In the absence of a full owner, the tax is payable by the emphyteutic lessee, usufructuary, holder of the surface right (as defined by Belgian law) or the holder of the right of use (as defined by Belgian law) on 1 January of the tax year.

How is the tax calculated?

The tax has been set for the year 2023 at EUR 10.50 per m² of useful floor space on the first 300 m², or on the first 2,500 m² if the floor space is used for industrial or craft activities.
The amount of the tax is, however, limited to 14% of the (indexed) cadastral income of the built building (or part of the built building) for which the tax is due.

When is this tax collected?

It is an annual and indivisible tax. For this tax, the situation on 1 January of the tax year is taken into account.

How are the taxes on non-residential surfaces calculated?

The amount of the tax has been set at EUR 10.50 per m² for the year 2023.
The first 300 m², or the first 2,500 m² in the case of premises used for industrial or craft activities, are not taxed.

The amount of the tax is limited to 14% of the indexed cadastral income of the taxed building (or part of the building).

What is an industrial or craft activity entitling to the 2,500 m² abatement?

Craft activity:
Activity carried out by a natural or legal person active in the production, transformation, repair, restoration of objects and provision of services, whose activities have essentially manual aspects, an authentic character and develop a certain know-how based on quality, tradition, creation or innovation.
To prove your status as a craftsman you must be recognised by the “Commission Artisans/Commissie Ambachtslieden”.

Industrial activity:
Industrial activities are concerned with the transformation of raw materials into raw or semi-processed elements.
It combines factors of production (facilities, supplies, labour, knowledge) to produce material goods for the market.
The NACE (BEL) code is taken into account to determine the nature of the activity carried out.

When am I entitled to an exemption?

If you meet the conditions for exemption stipulated in the ordinance, you can benefit from an exemption.

For which buildings is an exemption possible?

The following buildings or part of buildings are exempt from the tax:

• used by educational establishments organised or subsidised by the public authorities;

• used for religious worship or occupied by religious communities belonging to a religion recognised by the State, as well as secular houses;

• for use by hospitals, clinics, dispensaries, charities and non-profit social and health care activities carried on by persons subsidised or approved by the public authorities;

• used for cultural or sporting activities carried on without a profit motive and subsidised or approved by the public authorities;

• used by public or private persons without profit motive, either for the collective accommodation of orphans, elderly persons, persons with disabilities or young people, or for childcare, subject to approval by the “Office de la Naissance et de l'Enfance” or “Kind en Gezin”;

• buildings where plenary sessions of the European Parliament, a federal chamber, a regional council, a community council, a community commission assembly, a provincial council, a municipal council, a social welfare council are regularly held.

My surface is taxable but will be converted to a residential building. Can I get an exemption?

When a taxable building is converted into a residential building, the tax remains due until the building changes use.
The change of use takes place when:

1. the building permit is obtained and

2. the work to which the permit relates has begun.

It takes effect for the tax on 1 January following the date of start of the work.

My property is rebuilt/demolished. Am I liable for this tax?

A building is no longer considered as “built property“ when it undergoes a major renovation, i.e. when the ridge structure is missing and at least two façade walls are missing (single-storey building).

To apply for an exemption, you must add the following certificates:

• A copy of the building permit;

• A certificate from the contractor indicating the date of commencement of the work.

Is asbestos removal work considered part of a demolition or reconstruction process?

The date of commencement of asbestos removal work prior to the demolition or renovation of a building is not taken into account as this work does not alter the built-up areas and therefore the areas subject to taxation.

Are student residences/kots subject to the tax?

Student residences/kots, whether non-profit or not, are no longer subject to the tax. These surfaces are considered to be residential.

I rent out student rooms. Does the tax apply to my building?

Student rooms are not subject to this tax. They are residential buildings.

Are warehouses subject to the tax?

Warehouses are subject to the tax.

Are private foundations subject to the tax?

Foundations that meet the conditions for exemption can benefit from the exemption.

Are shopping centres taxed as a whole or by commercial unit?

Shopping centres are taxed as a whole.
The internal division of the building (each commercial unit) therefore has no influence on the calculation of the taxable surface.

Is a hotel subject to the tax?

Hotels are not buildings used for residential purposes within the meaning of the ordinance (primary or secondary residence of a household).
These buildings are taxable.
Aparthotels: these buildings are taxable in the same way as hotels.

Are car parks subject to the tax?

If the car park is located underground or on a roof and is not reserved for residents, it is taxable.
If the car park is attached to the building and there is no construction above or around it, it is not taxable.

How can I get an exemption?

Indicate in your declaration that you are entitled to an exemption and attach the necessary supporting documents.

My exemption is not mentioned on my tax bill. What can I do?

You can lodge an appeal. For more information, click here.

What documents do I have to submit to apply for an exemption?

You can find the information on our website: https://fiscaliteit.brussels/belasting-op-niet-residentiele-oppervlakten.

I have received a tax for a property that I do not own or no longer own. What should I do?

If you were no longer the owner on 1 January of the year in question, you can lodge an appeal.
Attach a copy of your act of sale.
If you do not submit proof of the transfer of ownership, you may be considered to still be liable for the tax.
Please note: if one of the rights (full owner, emphyteutic lessee, usufructuary, etc.) ends during the year, the tax due cannot be split up according to the months during which the right was still exercised.
The tax is based on the situation on 1 January of each year and is indivisible.

The situation of my property has changed. What should I do?

You must mention this in your declaration and attach the necessary proofs.
You must fill in your declaration according to the fields corresponding to the change (addition of living space, addition of exempt surface, change of main activity of the property, etc.) and send it to us with the requested proofs:

• Addition of residential surface: copy of leases and/or copy of a building permit and certificate from the contractor for the start of the work.

• Addition of exempt surfaces: copy of supporting documents

• Change of main activity: any document proving this change of activity and the specification of this activity.

I don't agree with the amount of my tax bill. How can I challenge it?

You can lodge an appeal here.

I don't agree with the notification of estimated assessment. How can I challenge it?

You can lodge an appeal here.

I do not agree with the notification of rectification of my declaration. How can I challenge it?

You can lodge an appeal here. This only applies to the tax year 2022 and beyond.

How can I challenge a rectification of my declaration, an estimated assessment, a tax bill?

Please note: the procedure is different depending on the year to which the tax relates:

• If the tax relates to the year 2022 or later you must follow the “NEW” procedure

• If the tax relates to a year prior to 2022, you must follow the “OLD” procedure

NEW procedure
You can:
1° submit your observations concerning a rectification of your declaration, within 31 days from the 7th day following the date of sending the notification, to the “Direction de l’Enrôlement/Directie Inkohiering”;
2° submit your observations concerning a notification of estimated assessment, within 31 days from the 7th day following the date of sending the notification, to the “Direction de l’Enrôlement/Directie Inkohiering”;
3° lodge an appeal against your tax bill, within 186 days from the 7th day following the date on which the tax bill was sent, with the “directeur de la Direction de l’Enrôlement/directeur van de Directie Inkohiering”.

OLD procedure
You can:
1° submit your observations concerning a notification of rectification of your declaration, within 30 days from the 7th day following the date of sending the notification, to the “Direction de l’Enrôlement/Directie Inkohiering”;
2° lodge an appeal against a tax bill (within 6 months from the 7th day after the tax bill was sent) with the “Directeur général/directeur-generaal”.

I have owned own a property for several years and I have not yet received my declaration form for the year 2022. What should I do?

From 2022, your declaration form will no longer be sent by post, but will be available on the www.mytax.brussels platform.
If you have not received a form by 1 October, you must request one yourself by 31 December of the same year.

I am having problems registering via MyTax and therefore cannot fill in my declaration form. What should I do?

You can request a paper declaration here. Alternatively, you can send an e-mail to info.fiscalite@fisc.brussels.

What is the deadline for submitting my paper declaration?

You must submit your paper declaration no later than 62 days from the 7th day following the sending of the declaration form.

What is the deadline for submitting my declaration via MyTax?

You must submit your declaration within 62 days of the form being made available.

I am a new property owner and have never received a declaration before. What should I do?

Go to our www.mytax.brussels platform and provide us with the following data:

• The owner's details (name, address)

• The address of your property

• The numbers of the property plots of which the property is composed

What happens if I have not submitted my declaration in time?

You will be taxed by means of estimated assessment.

I have received a “rectification” document. What is the purpose of this document? What should I do?

This document has been sent to you because we have changed the information on your declaration.

My tax bill does not look like the one from previous tax years. Does it really come from Brussels Fiscality?

The computer application of our services has been modified and our documents have been adapted and have a different layout.

I have received my tax bill and I do not agree. Can I lodge an appeal?

If you do not agree with the amount of your tax bill, you can lodge an appeal with the “Directeur de l'Enrôlement/directeur van de inkohiering” within 193 days from the date of sending your tax bill.
For a tax bill prior to 2022: you must lodge an appeal against a tax bill (within 6 months from the 7th day after the date of sending the tax bill) with the “Directeur général/directeur-generaal”.
Your appeal can be lodged:

• Via our platform www.mytax.brussels

• By email : info.fiscalite@fisc.brussels

• By regular mail: Bruxelles Fiscalité, Place Saint-Lazare 2, 1210 Bruxelles

When do I have to pay my tax?

The tax must be paid no later than 62 days from the 7th day following the sending of the tax bill.

It will be difficult for me to pay the tax by the deadline. Can I pay in instalments?

You can apply for a payment in instalments:

• Via our MyTax online platform: www.mytax.brussels

• Via the contact form: https://fiscalite.brussels/fr/formulaire

• By regular mail: Bruxelles Fiscalité, Place Saint-Lazare 2, 1210 Bruxelles

Do not forget to mention your taxpayer number and the bill number. This number can be found in the top right-hand corner of your tax bill. If you do not have one, please give us your National Number.

I am the joint owner of this building. Why am I the only owner to receive this tax?

When several people own a property (joint ownership), the tax is sent to only one of the owners.
Joint ownership is a legal situation in which several persons exercise rights of the same nature on the same property or on several properties, without their respective shares being materially divided.
For the tax on non-residential surfaces, this means that the members who are part of a joint ownership are jointly and severally liable for the payment of the tax.
Brussels Fiscality can only send the tax bill to one of the members of the joint ownership and ask her/him to pay the totality of the tax debt. It is then up to the parties concerned to settle between themselves the distribution of the tax to be paid.

I rent out my building. How can I pass on the tax to my tenants?

As regards the rules for distributing the payment of the tax among the various tenants, the landlord must agree this with the tenants in their lease. This is a matter of civil law, not tax law, and has no bearing on the collection of the tax.

I am a tenant. I have received a tax bill from my landlord for the tax on non-residential surfaces. Do I have to pay this tax?

It is the landlord and not the tenant who is liable for the tax. It is therefore the landlord who must pay the tax.
As for the rules for sharing the payment of the tax between the different tenants, the landlord must agree this with the tenants in their lease. This is a matter of civil law, not tax law, and has no bearing on the collection of the tax.

What is the legale basis for the tax on non-residential surfaces?

Tax
Ordinance of 23 July 1992 on the regional tax payable by holders of real property rights on certain properties;
Ordinance of 21 December 2012 establishing the tax procedure in the Brussels-Capital Region.

Procedure
For taxes relating to years prior to 2022: ordinance of 21 December 2012 establishing the tax procedure in the Brussels-Capital Region;
For taxes relating to the tax year 2022 and beyond: Brussels code of tax procedure.

What is the tax on installations subject to a class 1 or 2 environmental permit?

The tax on installations subject to a class 1 or 2 environmental permit is a tax on installations in the Brussels-Capital Region that are required to have a class 1 or 2 environmental permit. The tax is based on the situation existing on 1 January of the tax year.

A list of installations requiring an environmental permit can be found on the Brussels Environment website: https://app.bruxellesenvironnement.be/listes/?nr_list=IC_LIST_FR_NL
More information on environmental permits is also available on the Brussels Environment website: https://environnement.brussels/le-permis-denvironnement/le-guide-pratique-du-permis-denvironnement

Who should pay the tax?

The tax is payable by the holder of the environmental permit. If this holder is unknown or insolvent, the owner of the installation, for which the permit was obtained, is liable for the payment of this tax.

When is this tax collected?

This is an annual and indivisible tax. For this tax, the situation on 1 January of the tax year is taken into account.

I operate an installation with an environmental permit and there has been a recent change. Can you adapt my data?

If the operating conditions of your permit have changed, you must inform the authority that granted you the permit (your municipality or Brussels Environment). The tax administration is not competent to change the data in your permit.

I want to obtain an environmental permit. Can I apply for one via Brussels Fiscality?

Our services are not authorised to grant or modify environmental permits.
To apply for or modify a permit, contact your municipality or Brussels Environment, which will provide you with the necessary information.

I want to stop/modify my permit. What should I do?

If you want to change something in the environmental permit or if you want to stop the activity, you must notify the environmental department of the municipality or Brussels Environment.

I no longer have an environmental permit. Do I have to pay the tax?

You must send us proof that you no longer have an environmental permit on 1 January of the tax year. We can only adjust or cancel the tax if we have a document dated and signed by the competent authority.

What are the exemptions or reductions?

You do not have to pay the tax if your installation has been out of use for the whole year. The tax is reduced by half for agricultural or horticultural businesses.

Can I get an exemption or reduction?

You can submit a reasoned tax appeal to the director of Enrôlement/Inkohiering by registering on MyTax (via the “My requests” tab) or by post or email (with the subject “Réclamation” or “Bezwaarschrift”). The request must be made within 193 working days of the date of sending the tax bill. The contact details can be found on the tax bill.

My exemption or reduction is not mentioned on my tax bill. What should I do?

You can bring a tax appeal if you do not agree with the amount of your tax bill. You can find more information below.

I don't agree with the amount of my tax bill. How can I challenge it?

The procedure is different depending on the year to which the tax relates (this is not necessarily the year in which your tax bill is sent. You can find this information in your tax bill).

* Does the tax relate to the year 2022 or a later year?
You can bring a tax appeal with the director of the direction Enrôlement/Inkohiering. You must bring the tax appeal within 193 working days of the date of sending the tax bill. For more information, click here.

* Does the tax relate to the year 2021 or an earlier year?
You can lodge an appeal with the Director General. This must be lodged within 6 months from the 7th day after the date of sending the tax bill. For more information, click here.

What is the deadline for submitting an application for exemption?

The procedure is different depending on the year to which the tax relates (this is not necessarily the year in which your tax bill is sent. You can find this information in your tax bill).

* Does the tax relate to the year 2022 or a later year?
You can apply for an exemption to the director of the direction Enrôlement/Inkohiering. You must submit the application within 193 days of the date of sending the tax bill. For more information, click here.

* Does the tax relate to the year 2021 or an earlier year?
You can apply for the exemption by lodging an appeal with the Director General. This must be lodged within 6 months from the 7th day after the date of sending the tax bill. For more information, click here.

My tax bill is different from that of previous tax years. Does it really come from Brussels Fiscality?

Our services use a different computer application. Our documents have been adapted and have a different layout.

I have received a tax bill, but some of my installations are not listed. Is this normal?

You will receive one tax bill per taxable address. It is therefore possible that you will receive several tax bills for your different installations.

I have received my tax bill and I do not agree. Can I lodge an appeal?

If you do not agree with the amount of your tax bill, you can bring a tax appeal with the “Directeur de la direction de l’Enrôlement” or “Directeur van de directie Inkohiering” within 193 days from the date of sending your tax bill.
You can bring a tax appeal:
- On MyTax in the section “My requests”;
- By email : info.fiscalite@fisc.brussels
- By regular mail: Bruxelles Fiscalité, Place Saint-Lazare 2, 1210 Bruxelles.

When do I have to pay my tax?

You must pay the regional tax at the latest 69 days after the date of sending the tax bill.

It will be difficult for me to pay the tax by the deadline. Can I pay in instalments?

You can apply for a payment in instalments:

• On MyTax in the section “My requests”;

• Via the contact form on the website: https://fiscalite.brussels/fr/formulaire;

• By regular mail: Bruxelles Fiscalité, Place Saint-Lazare 2, 1210 Bruxelles.

Do not forget to mention your taxpayer number and the roll article number. This number can be found in the top right-hand corner of your tax bill. If you do not have one, please give us your National Number.

What is the tax on banking establishments and cash dispensers?

This tax is due for banking or financial establishments and for cash dispensers installed or placed on the territory of the Brussels-Capital Region. This is a annual tax based on the situation existing on 1 January of the tax year.

Who should pay the tax?

This tax is payable by the operator or, failing that, the owner, of any:

• banking or financial establishment located in the Brussels-Capital Region;

• cash dispensers installed or placed on the territory of the Brussels-Capital Region.

I am opening a new establishment or installing a new cash dispenser. What should I do?

If you open a banking or financial institution in the course of the tax year, you must notify Brussels Fiscality within one month by registered mail or electronically by registered e-mail.
This notification must include all the data required for taxation.

What is the amount of the tax?

The amount of the tax is: (for 2024)
EUR 3,521.40 per establishment;
EUR 1,173.80 per cash dispenser.
The tax is annual and indivisible. The situation on 1 January of the tax year is taken into account.

What are the exemptions?

Are not subject to the tax:
- Banking or financial establishments with a maximum of one counter and a maximum of one person in full-time employment.
- Notaries' offices and insurance agents' and brokers' offices.

How can I apply for an exemption?

The exemption will be granted on the basis of the information declared if it meets the conditions for exemption.

I don't agree with the amount of my tax bill. How can I challenge it?

The procedure is different depending on the year to which the tax relates: Please note: this is not necessarily the year in which your tax bill was sent.

* Does the tax relate to the year 2022 or a later year?
You can bring a tax appeal with the director of the direction Enrôlement/Inkohiering. You must submit the application within 193 days of the date of sending the tax bill. For more information, click here

* Does the tax relate to the year 2021 or an earlier year?
You can lodge an appeal with the Director General. This must be lodged within 6 months from the 7th day after the date of sending the tax bill. For more information, click here

I have not received my declaration form for 2022. What should I do?

From 2022 onwards, we will no longer send out a declaration form by post. From now on, you can complete and validate your declaration form by logging on to the MyTax platform (declaration available from the homepage).
If the declaration form is not available on the platform by 1 October, you must request it yourself via the “Myrequests” tab before 31 December of the tax year.

Will I receive the declaration form every year via MyTax?

From 2022 onwards, the declaration form will be available every year on this platform. You must complete and validate it every year.

I cannot register via MyTax. I would like to make my declaration using a paper form. What should I do?

Can't connect to our online platform? Click here and fill in the form. You will then receive a pre-filled declaration by post.

What is the deadline for submitting my paper declaration?

You must submit your declaration within 69 days of sending the form.

I want to submit my declaration via MyTax. What is the deadline for submitting my declaration?

You must submit your declaration within 62 days of the form being made available on MyTax.

I submitted my declaration form via MyTax. What happens next?

If the administration agrees with the information contained in your declaration, you will receive a tax bill. If the administration considers that the information contained in your declaration is incorrect, you will receive a notification of rectification of your declaration.

I have received a “declaration rectification”. What is the purpose of this document?

You receive a rectification notification when the data in your declaration has changed.
If you do not agree with the notification of rectification, you can submit your comments in writing within 31 days.

I do not agree with the notification of rectification of my declaration. How can I challenge it?

The procedure is different depending on the year to which the tax relates: Please note: this is not necessarily the year in which your tax bill was sent.

* Does the tax relate to the year 2022 or a later year?
You can submit your observations concerning a notification of rectification of your declaration to the “Direction de l’Enrôlement”/”Directie Inkohiering”. You must submit the application within 38 days of the date of sending the notification.
* Does the tax relate to the year 2021 or an earlier year?
You can submit your observations concerning a notification of rectification of your declaration to the “Direction de l’Enrôlement”/”Directie Inkohiering”. You must submit the application within 37 days of the date of sending the notification.

I have received a notification of estimated assessment. What is the purpose of this document?

You receive a notification of estimated assessment if:
1) You have not submitted your completed and signed declaration in time;
2) You have not responded to a notification of rectification in time;
3) You have not complied with the obligations imposed on you by the Brussels Code of Tax Procedure or its implementation decrees. The administration will determine the amount of your tax on the basis of the information at its disposal. The administration will proceed to an estimated assessment. You will receive a notification of estimated assessment indicating the reasons for it and the elements on which it will be applied.

I don't agree with the notification of estimated assessment. How can I challenge it?

The procedure is different depending on the year to which the tax relates: Please note: this is not necessarily the year in which your tax bill was sent.

* Does the tax relate to the year 2022 or a later year?
You can submit your observations concerning a notification of estimated assessment to the “Direction de l’Enrôlement”/”Directie Inkohiering”. You must submit the application within 38 days of the date of sending the notification.

* Does the tax relate to the year 2021 or an earlier year?
You can submit your observations concerning a notification of estimated assessment to the “Direction de l’Enrôlement”/”Directie Inkohiering”. You must submit the application within 37 days of the date of sending the notification.

My tax bill is different from that of previous tax years. Does it really come from Brussels Fiscality?

The computer application of our services has been modified and our documents have been adapted and have a different presentation.

I have received my tax bill and I do not agree. Can I lodge an appeal?

If you do not agree with the amount of your tax bill, you can bring a tax appeal with the “Directeur de la direction de l’Enrôlement” or “Directeur van de directie Inkohiering” within 193 days from the date of sending your tax bill.
You can bring a tax appeal:
- On MyTax in the section “Myrequests”;
- By email : info.fiscalite@fisc.brussels
- By regular mail: Bruxelles Fiscalité, Place Saint-Lazare 2, 1210 Bruxelles

When do I have to pay my tax?

You must pay the regional tax at the latest 69 days after the date of sending the tax bill.

It will be difficult for me to pay the tax by the deadline. Can I pay in instalments?

You can apply for a payment in instalments:

• On MyTax in the section “Myrequests”;

• Via the contact form on the website: https://fiscalite.brussels/fr/formulaire

• By regular mail: Bruxelles Fiscalité, Place Saint-Lazare 2, 1210 Bruxelles

Do not forget to mention your taxpayer number and the roll article number. This number can be found in the top right-hand corner of your tax bill. If you do not have one, please give us your Business Number.

What is the legal basis for the tax on banking and financial establishments and cash dispensers?

Tax
Ordonnance du 22 décembre 1994 relative à la reprise de la fiscalité provinciale

Procedure
- For taxes relating to years prior to 2022:
Ordonnance du 21 décembre 2012 établissant la procédure fiscale en Région de Bruxelles-Capitale
- For taxes relating to the tax year 2022 and subsequent years:
Code bruxellois de procédure fiscale

What is the billboard tax?

A tax is payable on billboards placed on the territory of the Brussels-Capital Region and visible from the public highway, as well as on mobile billboards put into circulation on the public highway.

What installations are taxable?

*Billboard means any structure (including walls or parts of walls and fences) located along the public highway or in any open area visible from the public highway, rented or used for the purpose of receiving advertising by sticking, stapling, painting or any other means;

With regard to the walls or parts of walls on which the advertisements are placed, the total surface covered must be considered as a single panel even if several advertisements are placed on it.

*The tax is also due for each mobile sign put into circulation on the public highway or visible from the public highway.

Who is subject to this tax?

The tax is payable by the natural or legal person who has the right to use the billboard or, if the user is not known, by the owner of the land or wall where the billboard is placed, or of the vehicle used to transport it.

When is this tax due?

This tax is due annually. It is calculated on the basis of the situation existing on 1 January of the tax year.

What is a mobile billboard?

It is a mobile billboard placed on a rolling frame.

What do I need to do if I want to put up additional billboards?

The taxpayer who builds or moves one or more billboards in the course of the tax year is required to notify Brussels Fiscality within one month by registered mail or electronically.

This notification must include all the data necessary for the assessment of the tax.

*The taxpayer who, in the course of the tax year, puts a mobile sign into circulation, is required to notify the official designated by the government of this within one month, by registered mail or electronically registered mail. This notification must include all the data necessary for the assessment of the tax.

On what basis is the tax on billboards calculated?

It is the useful surface of the panel (the surface likely to be used for the posting), excluding the frame, which is taken into account for the calculation of the tax.
For billboards on walls or parts of walls, the taxable area is the area that is effectively used for advertising. In the case of multi-faceted billboards, the tax is based on the surface area of all visible faces.

How much is the tax?

The amount of the tax is (2024 index):

- 0.10 EUR per dm2 for each fixed billboard .
- 563.50 EUR per mobile billboard.

The tax is due annually and is indivisible, according to the situation existing on 1 January of the tax year.

Are there any exemptions from this tax?

The tax is not due for :
- billboards attached to commercial buildings and intended to promote the sale of their products;
- billboards used by public authorities or public services;
- billboards used exclusively for notarial advertisements;
- fixed billboards that are only used on the occasion of elections prescribed by law;
- billboards used on sports grounds and directed towards the place where the sports are practiced;
- fixed billboards used exclusively by cultural or sports groups.

How can I apply for an exemption before I receive my tax bill?

You can submit your request on www.mytax.brussels (do not forget to add the necessary documents).

I don't agree with the amount of my tax bill. How can I challenge it?

The procedure depends on the year to which the tax relates. Please note that this is not necessarily the year in which your tax bill was sent to you.

If the tax relates to a tax year before 2022

*If you wish to benefit from an exemption or if you do not agree with the amount of the tax, you can submit a motivated complaint to the Director General (indicating “COMPLAINT” in the subject line), by post, e-mail or online via MyTax, within 6 months of the 7th day following the date of posting of the tax bill.

If the tax relates to a tax year from tax year 2022 onwards

*If you wish to benefit from an exemption or if you do not agree with the amount of the tax, you may submit a motivated complaint to the Director of the “Enrôlement/Inkohiering” department (indicating “COMPLAINT” in the subject line), by post, e-mail or online via MyTax, within 186 days from the 7th day following the date of posting of the tax bill.

Any remaining questions? Contact us:
- on our platform: www.mytax.brussels
- by e-mail: info.fiscalite@fisc.brussels
- by post: Bruxelles Fiscalité, Place Saint-Lazare 2, 1210 Bruxelles

For more information on the general procedure, you can consult https://fiscalite.brussels/fr/reclamations-et-recours (in French) or https://fiscaliteit.brussels/nl/bezwaarschriften-en-beroepen (in Dutch)

I still haven't received my declaration form.

From 2022 onwards, we will no longer be sending tax forms by post. From now on, you can complete and validate your declaration form on the MyTax platform.

If the declaration form is not available on the MyTax platform on 1 January of the tax year, you are required to request a copy of the declaration form yourself via the ”My requests“ tab before 31 December of the same tax year.

Will I receive the declaration form every year via MyTax?

From 2022 onwards, the declaration form will be available every year on the MyTax platform (www.mytax.brussels). You will have to fill in and validate it every year.

I can't log in to MyTax. I would like to fill in my declaration on a paper form. How do I request this?

Can't connect to our online platform? Go to https://fiscalite.brussels/formulaire-pour-recevoir-une-declaration-pre-remplie-par-courrier and fill in the form. You will then receive a declaration by post.

What is the deadline for submitting my paper declaration?

You must submit the paper declaration no later than 62 days from the seventh day after the declaration form was sent.

What is the deadline for submitting my declaration via MyTax?

The declaration must be submitted within 62 days of the form being made available.

I have submitted my declaration form on MyTax, what should I do now?

If the administration agrees with the data in your declaration, you will receive a tax bill. If the administration considers the data to be incorrect, you will receive a notice to modify your declaration.

I missed the deadline for submitting my declaration form. What are the consequences?

If you have not submitted your declaration form on time or have not complied with your obligations, Brussels Fiscality will proceed with the estimated tax assessment on the basis of the elements at its disposal.

I have received a “notification of rectification”. What should I do with this document?

This document has been sent to you because of changes to your declaration. If you agree you do not need to take any action. If you do not agree, you have 38 days to make your observations on the notification of rectification.

I have received an estimated assessment. What does it consist of?

If the tax relates to a tax year before 2022, you will receive a notification of estimated tax assessment under the following conditions:

- You had to return your completed and signed declaration within 30 days of it being made available;
- Since you did not receive a declaration form by 1 October of the tax year, you were required to request a declaration form before 31 December of the tax year concerned, and to return it to the administration completed and signed.

If the tax relates to a tax year from the tax year 2022 onwards, you will receive a notification of estimated assessment under the following conditions:

- You had to return your completed and signed return within 69 days from the day after the date on which the declaration was sent by post;
- You had to complete and sign your return within 62 days of the form being made available electronically via the online platform www.mytax.brussels ;
- As you did not receive a declaration form by 1 October of the tax year, you had to request a declaration form from the regional tax administration before 31 December of the tax year concerned, and return it to the administration completed and signed;
- You had to respond to our request for information within 38 days from the day after the request was sent;
- You had to respond to our request for information within 31 days from the notification of the request via the online platform www.mytax.brussels;
- You had to respond to the notice of rectification of your declaration within 31 days of the notification of rectification via the online platform www.mytax.brussels;
- You had to respond to the notice of rectification of your declaration within 38 days from the day after the date of dispatch of the rectification letter;
- You did not comply with the obligations imposed by the Brussels Code of Tax Procedure or its implementing decrees;
- You have not complied with the obligations imposed by the ordinance regulating the tax in question or its implementing decrees.

You can send your comments by post to Bruxelles Fiscalité, Place Saint-Lazare 2, 1210 Bruxelles, by e-mail to info.fiscalite@fisc.brussels or via www.mytax.brussels.

I have received an estimated assessment, but I do not agree with the data contained in it. How can I proceed?

The procedure to be followed depends on the year to which the tax relates. Please note that this year is not necessarily the year to which your tax bill was sent.

* Does the tax relate to the year 2021 or to an earlier year?
You can submit your observations on our platform www.mytax.brussels or in writing within 37 days from the day after the date on which this notification was sent. After this period, your observations will no longer be taken into account. A tax bill will follow this notification of estimated assessment.

* Does the tax relate to the year 2022 or to a later year?
You can submit your observations on our platform www.mytax.brussels or in writing within 38 days from the day following the date of posting of the notification. After this period, your comments will no longer be taken into account. A tax bill will follow this notification of estimated assessment.

When do I have to pay the tax?

The regional tax must be paid at the latest within 62 days from the seventh day after the posting of the tax bill.

It will be difficult for me to pay my tax on time. How can I request a payment in instalments?

You can request a payment plan in the following ways:
- Via the MyTax online platform: www.mytax.brussels;
- Via the contact form: https://fiscalite.brussels/fr/formulaire;
- By post: Bruxelles Fiscalité, Place Saint-Lazare 2, 1210 Bruxelles.

Indicate the taxpayer number and the tax roll article number indicated at the top right-hand corner of your tax bill. If you are unable to provide this information, please indicate your national register number.

What is the legal basis for the tax on billboards?

Tax:
Ordinance of 22 December 1994 with regard to the take-over of the provincial taxes.

Procedure:
- For taxes relating to years prior to 2022: the Ordinance of 21 December 2012 fixing the tax procedure in the Brussels-Capital Region.
- For taxes relating to the year 2022 and subsequent years: Brussels Fiscal Procedure Code.

What is the tax on liquid and gaseous fuel dispensers?

A tax is levied on liquid or gaseous fuel dispensers located in the Brussels–Capital Region.

Which dispensers are taxed?

The tax concerns any fixed or mobile liquid or gaseous fuel dispenser located in the Brussels-Capital Region that is installed next to a public road or in private property accessible from a public road and can supply fuel to any motor vehicle.

A fuel dispenser is considered mobile if the tank, the counter and the supply system can be moved as a whole.

All other fuel dispensers are considered fixed. Including those with a mobile counter that can be reconnected to a fixed tank.

A fuel dispenser is considered automated if the pump is connected to a device enabling payment transactions.

Who is the taxpayer?

The tax is payable by the owners on 1 January of the tax year of a liquid or gaseous fuel dispenser located in the Brussels-Capital Region.

When is this tax due?

The tax is annual and is due according to the situation on 1 January of the tax year. The tax is payable in full even if dispensers are removed in the course of the year.

What do I have to do if I want to install extra fuel dispensers?

If in the course of the tax year you install one or more dispensing units, you have to notify Brussels Fiscality within one month by registered mail or registered email.

This notification must include all the data necessary for the assessment of the tax.

In what way are fuel dispensers taxed?

All leaded fuel dispensers are subject to the tax.

Devices containing several counters and connected nozzles are taxed as multiple units. Each counter and the nozzle connected to it constitute a taxable dispensing unit.

On what basis is the tax on liquid or gaseous fuel dispensers calculated?

The tax is calculated according to the type of fuel dispenser.

Please note:
a single device containing several counters and connected nozzles is deemed to include as many taxable units as there are connected nozzles.

How much is the tax?

The tax amounts to: (indexed rates of 2024)

- 70,50 EUR per fixed dispenser;
- 14,10 EUR per mobile dispenser (the tank, the counter and the supply system can be moved as a whole);
- 234,80 EUR per automated dispenser (any pump connected to a device enabling payment transactions).

The situation on 1 January of the tax year is taken into account.

When can I benefit from an exemption?

If you meet the conditions set out in the ordinance, you can benefit from an exemption.

What are the exemptions?

The following are not subject to the tax:
- equipment for the exclusive use of the owner and his employees;
- unleaded fuel dispensers.
If you meet these conditions, you can benefit from an exemption.

How can I apply for an exemption?

You can submit a request on www.mytax.brussels. Don't forget to add the necessary documents.

I don't agree with the amount of my tax bill. How can I challenge it?

The procedure is different depending on the year to which the tax relates. Please note that this is not necessarily the year in which the tax bill was sent to you.

If the tax relates to a tax year before 2022

If you want to benefit from an exemption or if you don't agree with the tax amount, you can lodge a motivated complaint with the Director General within 6 months from the 7th day after the tax bill was sent. You can do this by post, by email or online on MyTax. Indicate ”COMPLAINT“ as subject.

If the tax relates to a tax year from the tax year 2022 onwards

If you want to benefit from an exemption or if you don't agree with the tax amount, you can lodge a motivated complaint to the Director of the 'Enrôlement/Inkohiering' department within 186 days from the 7th day after the tax bill was sent. You can do this by post, by email or online on MyTax. Indicate ”COMPLAINT“ as subject.

Any remaining questions? Contact us:
- on our platform: www.mytax.brussels
- by e-mail: info.fiscalite@fisc.brussels
- by post: Bruxelles Fiscalité, Place Saint-Lazare 2, 1210 Bruxelles

For more information on the general procedure, you can consult https://fiscalite.brussels/fr/reclamations-et-recours (in French) or https://fiscaliteit.brussels/nl/bezwaarschriften-en-beroepen (in Dutch)

I haven't received my declaration form yet. What should I do?

From 2022 onwards we will no longer be sending tax declaration forms by post. From now on you can log in to our platform MyTax in order to fill in and validate your declaration form.

If the declaration form is not available on MyTax by 1 October of the tax year, you have to request a copy of the declaration form before 31 December of that same year. Click on the 'My requests' tab on MyTax.

Will I receive the declaration form every year via MyTax?

From 2022 onwards the declaration form will be available every year on the MyTax platform (www.mytax.brussels). You will have to fill it in and validate it every year.

I can't log in on MyTax and therefore cannot fill in my declaration form. What should I do?

If you can't log in to our online platform, you can request a paper declaration form on https://fiscalite.brussels/formulaire-pour-recevoir-une-declaration-pre-remplie-par-courrier (in French) or https://fiscaliteit.brussels/formulier-om-een-vooraf-ingevulde-aangifte-te-ontvangen-per-post (in Dutch). You will receive a declaration form by post.

What is the deadline for submitting my paper declaration?

You must submit your paper declaration no later than 62 days from the 7^th day following the sending of the declaration form.

What is the deadline for submitting my declaration via MyTax?

You must submit your declaration within 62 days of the form being made available.

I have submitted my declaration via MyTax. What do I have to do now?

If the administration agrees with the data in your declaration, you will receive a tax bill. If the administration considers the data to be incorrect, you will receive a rectification of you declaration.

I submitted my declaration late. What are the consequences?

If you don't submit your declaration in time or if you don't meet the legal obligations, Brussels Fiscality will proceed to an estimated assessment on the basis of the information available to it.

I received a 'notification of rectification'. What is the purpose of this document?

You received this document because we have modified your declaration. If you agree with the modifications, you don't have to do anything. If you do not agree you can submit your comments in writing within 31 days.

I received an estimated assessment. What is the purpose of this document?

If the tax relates to a tax year before 2022, you can receive an estimated assessment when you meet one of the following conditions:

- you didn't manage to send your filled in and signed declaration form within 30 days of the form being made available.
- you didn't receive a declaration form by 1 October of the tax year and you failed to request a declaration form by 31 December of that tax year and to fill in and sign this form and send it to the administration.

If the tax relates to a tax year from the tax year 2022 onwards, you can receive an estimated assessment when you meet one of the following conditions:

- You didn't manage to send your filled in and signed paper declaration form within 69 days after the declaration form was sent by post.
-You didn't manage to fill in and sign the online declaration form within 62 days after the form had been made available on the online platform www.tax.brussels.
- You didn't receive a declaration form by 1 October of the tax year and you failed to request a declaration form by 31 December of that tax year and to fill in and sign this form and send it to the administration.
- You have not responded to a request for information within 38 days after this request was sent to you.
- You have not responded to a request for information within 31 days after having been notified of this request via the online platform www.mytax.brussels.
- You have not responded to a notification of rectification within 31 days after having been notified of the rectification via the online platform www.mytax.brussels.
- You have not responded to a notification of rectification within 38 days after the notification was sent to you.
- You have not complied with the obligations imposed on you by the Brussels Code of Fiscal Procedure or its implementation decrees.
- You have not complied with the obligations imposed on you by the ordinance governing the tax in question or its implementation decrees.

You can send your comments:
- by post to Bruxelles Fiscalité: Place Saint-Lazare 2, 1210 Bruxelles
- by email to info.fiscalite@fisc.brussels
- via www.mytax.brussels.

I have received a notification of estimated assessment, but I don't agree with the data in it. What can I do?

The procedure is different depending on the year to which the tax relates. Please note that this is not necessarily the year in which the tax bill was sent to you.

* Does the tax relate to a tax year before 2022?

You can submit your comments within 37 days after the notification was sent. You can do this via our platform www.mytax.brussels or in writing. If you don't submit your comments in time, they won't be taken into account. A tax bill will follow this notification of estimated assessment.

* If the tax relates to a tax year from the tax year 2022 onwards

You can submit your comments within 38 days after the notification was sent. You can do this via our platform www.mytax.brussels or in writing. If you don't submit your comments in time, they won't be taken into account. A tax bill will follow this notification of estimated assessment.

When do I have to pay my tax?

The tax must be paid no later than 62 days from the 7th day following the sending of the tax bill.

It will be difficult for me to pay the tax in time. Can I pay in instalments?

You can apply for a payment in instalments:
* On MyTax in the section ”My requests”;
* Via the contact form on the website: https://fiscalite.brussels/fr/formulaire (in French) or https://fiscaliteit.brussels/nl/formulier (in Dutch)
* By post: Bruxelles Fiscalité, Place Saint-Lazare 2, 1210 Bruxelles
Indicate your taxpayer number and the bill number. This number can be found at the top right corner of your tax bill. If you cannot provide these data, please indicate your National Register Number.

What is the legal basis for the tax on liquid and gaseous fuel dispensers?

Tax:
The ordinance dated 22 December 1994 with regard to the take-over of the provincial taxes

Procedure:
- For taxes relating to years prior to 2022:
The ordinance dated 21 December 2012 fixing the fiscal procedure in the Brussels-Capital Region
- For taxes relating to the year 2022 and subsequent years: the Brussels Fiscal Procedure Code

What is the tax on taxi services?

It is an annual tax due on licences to operate a taxi service.

Who is required to pay the tax on taxi service?

The taxpayer is the holder of the licence to operate the taxi service.

On what basis is this tax collected?

Brussels Fiscality calculates the amount of your tax on the basis of the data provided by Brussels Mobility. If this data is inaccurate, you must contact Brussels Mobility to modify it.
You can contact Brussels Mobility at https://mobilite-mobiliteit.brussels/en.

On what basis is the tax on taxi services calculated?

The amount of the tax is 614.32 EUR per identification sticker (2023 tax year)

The tax is due and indexed each year. The amount must be paid in full even if the licence is granted in the course of the year.

Are there any exemptions from this tax?

There is no exemption for this tax.

My tax bill is different from that of previous tax years. Does it really come from Brussels Fiscality?

The computer application of our services has been updated. Our documents have therefore undergone changes and their layout is different from the previous ones.

I do not agree with the amount of my tax bill. How can I challenge it?

You can submit your observations on our platform www.mytax.brussels or in writing within 38 days from the day after the date of posting of this notification. After this period, your comments will no longer be taken into account. A notice of assessment will follow this notification of automatic taxation.

Any remaining questions? Contact us:
- on our platform: www.mytax.brussels
- by e-mail: info.fiscalite@fisc.brussels
- by post: Bruxelles Fiscalité, Place Saint-Lazare 2, 1210 Bruxelles

For more information on the general procedure, you can consult https://fiscalite.brussels/fr/reclamations-et-recours (in French) or https://fiscaliteit.brussels/nl/bezwaarschriften-en-beroepen (in Dutch)

When is this tax due?

The regional tax must be paid at the latest within 62 days from the seventh day after the posting of the tax bill.

It will be difficult for me to pay my tax on time. How can I request a payment in instalments?

You can request a payment plan in the following ways:
- Via the contact form: https://fiscalite.brussels/fr/formulaire;
- By post: Brussels Fiscality, Place Saint-Lazare 2, 1210 Bruxelles
Indicate the taxpayer number and the tax roll article number indicated at the top right-hand corner of your tax bill. If you are unable to provide this information, please indicate your national register number.

What is the legal basis for the tax on the operation of taxis?

Tax
Ordinance of 9 June 2022 on taxi services (only in French and Dutch).

Procedure
Brussels Fiscal Procedure Code.