MyTax
MyTax
What is MyTax?
MyTax is the new digital platform of Brussels Fiscality that allows you to view and manage your taxes for the Brussels-Capital Region.
MyTax currently supports the property tax and the road taxes. Other taxes will soon be added to the platform.
Who can use MyTax?
MyTax can be used by natural persons, legal entities and mandate-holders. You need a Belgian ID and a card reader to sign in, or an itsme® account.
What can you do with MyTax?
You can:
-
View your tax bills;
-
Make your payments;
-
Submit and follow up your requests online;
-
Change your personal details, such as your postal address or your bank account number on your profile.
Here you can find several videos showing how to use MyTax.
Is MyTax free?
Absolutely, MyTax is completely free of charge, and does not affect the amount of your taxes.
Didn't find what you were looking for?
Login
Login
How can I sign in to MyTax?
You can sign in with your identity card or with itsme®.
If you are using your identity card, you will need your PIN code and and a card reader.
If you are using itsme®, you can also sign in with your bank card. Click here to create an account.
MyTax is also accessible via eIDAS, a facility that allows citizens of EU member states to log in through their own national means of identification.
I have a mandate for a legal entity, how can I access this file?
You must sign in with your ID card and click on : "in the name of a company".
Attention: to access this data, you must first be registered. Please follow the procedure outlined here.
Can I sign in if I have no Belgian ID?
If you have a residence permit, you can sign in with your PIN code and a card reader.
You can also use itsme® to sign in with your bank card, if it is compatible with the app. Click here for more information.
If you are a citizen of a EU member state, you can log in via eIDAS which allows you to use your own national means of identification.
I forgot the PIN code of my eID or the PIN code does not work. What can I do?
You can go to your commune or ask for a new PIN code online here (form only available in Dutch or French).
You can also use itsme® to sign in with your bank card.
What is "itsme®"?
Itsme® is an app that allows you to identify yourself securely on the internet.
All the necessary information about itsme® is available here.
I need to submit a declaration and I can’t seem to log in to MyTax. How can I submit a paper declaration?
If you do cannot log in on MyTax, you can request a paper declaration here.
Didn't find what you were looking for?
Security and privacy
Security and privacy
Is MyTax secure?
Yes, MyTax can only be accessed via CSAM/itsme®, the federal government's solution for secure user identification and authentication. Besides, your connection to MyTax is always encrypted.
How does MyTax get my data?
The data come from Brussels Fiscality, the Crossroads Bank for Social Security, the national register and the Crossroads Bank for Businesses.
Who can see my data on MyTax?
Only the eID cardholder or the itsme® account holder, and the mandate-holders.
Didn't find what you were looking for?
My Profile
My Profile
What can I change in my profile?
You can change your personal details, such as your postal address or bank account number as well as your email address, telephone number and contact and notification preferences.
What is the difference between my citizen profile and my profile as legal entity?
Your citizen profile is your personal profile, for you as a natural person.
Profiles as a legal entity represent organisations with legal personality for which you are the mandate-holder.
How can I switch between profiles?
When you register you will see a home screen where you can choose the profile you want to view. After that, the profile you have opened is shown in the upper right corner of the screen. Just click there and choose another profile. You do not have to sign in again.
I no longer wish to receive paper documents. Is that possible?
Not at the moment, but we are working to make this possible.
I have a mandate for another person, can I indicate this in MyTax?
No, not at the moment. We are working to make this possible.
I would like to receive my notifications by e-mail. How can I do that?
You can enter your e-mail address and modify your contact preferences in the section "My profile".
Didn't find what you were looking for?
My file and payments
My file and payments
I cannot submit a request for a payment facility. Is that normal?
We do not grant payment facilities on MyTax in the following cases:
-
You have not respected a payment facility in the past;
-
The expiry date of your tax bill is over.
In the case of a refusal, you can submit a request via info.fiscalite@fisc.brussels, clearly stating the reasons for your request and mentioning in the subject line of your letter "payment facility".
I received a confirmation for something I didn't do. What should I do?
Please consult the "Technical problems" section.
I can’t find the tax I am looking for in MyTax. Where can I find it?
At the moment, MyTax only contains information relating to the property tax and the road taxes. You will find more information about all the taxes managed by Brussels Fiscality on our website: https://fiscaliteit.brussels.
What documents are available on MyTax?
You can find your tax bills and interactions on MyTax.
I have received a tax bill but I can't find this amount on MyTax, what should I do?
Please consult the "Technical problems" section.
I have submitted a request but the payment deadline is approaching and I have not yet received a response. What should I do?
If you have submitted a request for a reduction, but the payment deadline is approaching, avoid the reminder fee and pay the amount shown on your tax bill. If your request is accepted you will be refunded as soon as your request has been processed.
How can I pay my taxes with MyTax?
On the home page, under "My taxes", you will see all amounts you still have to pay. Click on the amount you want to pay and follow the steps to make your payment.
How can I request a payment facility?
You can submit a new request in the section "My requests".
I have an instalment plan, but I cannot find it on MyTax. What should I do?
Check if you have received the confirmation e-mail (if you have chosen this option in "My profile"). If you did, please wait 1 or 2 days to see if the document appears. If you have not received the e-mail and nothing appears after 2 days, please consult the section "Technical problems".
I have an instalment plan, but I want to cancel it. What should I do?
You can pay the total amount of the instalment plan at any time without any special procedure.
I made a mistake when paying. How can I correct this?
You cannot correct an amount that you have already paid.If you have paid more than the amount due to the administration, we will refund you the difference, after any compensation. If you have not paid enough, we invite you to make a second payment to complete the amount.
Did you make a mistake in the structured message? Please note that the amount received will initially be credited to the oldest debt. In case of doubt, please contact us to find out if you still have any amounts to pay.
I paid a tax with MyTax but the status has not changed. What can I do about it?
Check if you have received the confirmation e-mail (if you have chosen to receive confirmation e-mails in "My profile"). If yes, wait 1 or 2 days to see if the document appears. If you have not received the e-mail and nothing appears after 2 days, please consult the section "Technical problems".
I would like to make a request concerning a bailiff's letter (payment plan, objection, etc.) Who should I contact?
If you have a request concerning a notification by a bailiff, you must contact the office of the bailiff that has been appointed to you. Brussels Fiscality does not intervene once the file has been forwarded for collection.
How can I pay on MyTax?
You can pay with Bancontact, Mastercard, Visa or with your banking application (QR code).
I have received a payment reminder even though I have already paid the amount on my tax bill. What should I do?
You can report this by logging on to our platform, via the "Contact us" button at the bottom of the page.
You can also report it via e-mail to info.fiscalite@fisc.brussels.
Please attach your proof of payment. We will check whether your payment has been registered and we will get back to you.
I received a payment reminder but I never received the tax bill. What can I do? Do I have to pay interest?
You can report this by logging on to our platform, via the "Contact us" button at the bottom of the page or via e-mail to info.fiscalite@fisc.brussels.
We will check whether your tax bill has been sent correctly and we will get back to you.
Didn't find what you were looking for?
My requests
My requests
I have submitted a request by mail/e-mail/at the counter but I can't find it on MyTax. Is this normal?
For the moment only requests submitted via MyTax are visible in your online file.
I have submitted a request on MyTax but I can’t find it. What should I do?
Check if you have received the confirmation e-mail (if you have chosen to receive confirmation e-mails in "My profile"). If yes, wait 1 or 2 days to see if the document appears. If you have not received the e-mail and nothing appears after 2 days, please consult the section "Technical problems".
Can I request a tax bill or information in another language?
The tax bills can be edited in French or Dutch. Here are the steps to follow to change the language:
-
Change your language for correspondence in "My profile". From that moment on, all documents will be sent in the new language.
-
Click on the "contact us" button below if you would like to receive an old document in your language.
I made a mistake in my request. How can I correct it?
Submit a new request, mentioning that the previous request should not be taken into account.
What kind of requests can I submit on MyTax?
At the moment, you can submit the following requests:
-
Reductions, exemptions and premiums
-
Payment facilities
-
Tax appeals
-
Information requests
To submit a request, go to the section "My requests".
How can I lodge an appeal?
Here you will find the steps to follow if you want to lodge an appeal. Please note that this page is only available in Dutch and French.
How can I submit a complaint?
If you want to submit a complaint about the services of Brussels Fiscality, please follow the instructions here. Please note that this page is only available in Dutch and French.
I cannot submit a request on MyTax. How can I contact Brussels Fiscality?
You can contact Brussels Fiscality via our different channels:
-
By e-mail: info.fiscalite@fisc.brussels;
-
By regular mail:
Bruxelles Fiscalité
Place Saint-Lazare 2,
1210 Bruxelles -
You can make an appointment on our website.
Didn't find what you were looking for?
Technical issues
Technical issues
MyTax does not seem to work properly. What can I do?
If your problem is related to your tax file, the display of your taxes or your application for a payment plan, please contact Brussels Fiscality.
If your problem is related to a malfunction of MyTax (error page, connection problem), please fill in this form.
Didn't find what you were looking for?
Calculation
Calculation
How is the property tax calculated?
The property tax is calculated on the basis of the indexed cadastral income, at the situation on 1 January of the tax year. The property tax concerns all built or unbuilt property located in the Brussels-Capital Region. Payment is made annually.
The total amount is calculated by multiplying the indexed cadastral income (1) by the global tariff. The overall rate is obtained by adding the regional rate (2) (1.25 %), the agglomeration rate (3) (12.3625 %) and the municipal rate (4) (e.g. Anderlecht = 48.125 %).
The agglomeration rate is calculated by multiplying the agglomeration's additional cents (989) by the regional rate (1.25 %), for example:
989 x 1,25 % = 12.3625 %.
The municipal rate is calculated by multiplying the additional cents of the municipality by the regional rate. For example, for the municipality of Anderlecht:
3850 X 1.25 % = 48.125 %.
(1) The index is reviewed annually. In 2024, it is 2,1763.
Please note that the additional municipal cents vary according to the municipality. For example, for the municipality of Anderlecht, they amount to 3850.
Calculation example:
Mr Jean has a property located in the municipality of Anderlecht with an indexed cadastral income of 1500 EUR. He is not entitled to any reduction.
How do we calculate his property tax?
Indexed* cadastral income of the property | 1500 EUR |
Property tax due to the Region | 1500 X 1.25 % = 18.75 EUR |
Property tax due to the Agglomeration | 1500 X 12.3625 % = 185.44 EUR |
Property tax due to the “commune” | 1500 x 48.125 % = 721.88 EUR |
Total | 18.75 + 185.44 + 721.88 = 926.07 EUR |
How is the amount divided in case of joint ownership or inheritance?
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.
With regard to the property tax, joint ownership implies that the members who are part of it are jointly liable for the payment of the property tax for the concerned property.
Bruxelles Fiscalité/Brussel Fiscaliteit can only send the tax bill to one of the members of the joint ownership and ask them to pay the totality of the tax debt. It is then up to the members of the joint ownership to settle between them the distribution of what amount each owes.
What is the impact on my property tax in the event of a change in the use of the property?
Any change in the use of the property must be declared to the Administration Mesures et Evaluations within 30 days following the end of the work. This administration will determine a new amount of cadastral income which will serve as a basis for Brussels Fiscality to recalculate the amount of your property tax.
What will be the impact on my calculation if I no longer own property during the fiscal year?
The property tax is calculated according to the official situation on 1 January of the fiscal year. Its amount is due in full and cannot be split according to the length of occupancy.
For more information contact your notary.
Has your property tax increased compared to last year?
You will find the most common reasons below:
- Annual indexing
The taxable cadastral income is subject to fluctuation due to indexation on an annual basis. - Increase of additional percentages
Each municipality can increase its communal additional percentages. In 2024, no Brussels municipality will increase its additional percentages. - The additional percentages can also be increased at the agglomeration level.
- Revision of non-indexed cadastral income
The value of your property can be re-estimated over the years and mainly as a result of renovations. This revised value therefore constitutes the new basis for calculating the property tax.
Didn't find what you were looking for?
Reductions, exemptions and reduced rates
Reductions, exemptions and reduced rates
What are the different reductions, exemptions and premiums?
You will find here the different possibilities concerning Brussels Fiscality. For each type, you will find explanations, as well as the certificates required to submit your request.
N.B. The reductions and exemptions are calculated according to the situation on 1 January of the tax year. Reductions are granted automatically based on data from the authentic sources. When you receive your tax bill, please check the "reductions" section.
Please note that some municipalities may also grant premiums linked to the property tax. However, these premiums are not managed by Brussels Fiscality. They are managed exclusively by the municipalities. You must therefore apply directly to them.
I have dependent children. Am I entitled to a reduction?
If, on 1 January of the tax year, your household has at least two children who are domiciled and entitled to child benefit, you are entitled to a reduction of 10% per dependent child. If this reduction is already indicated on your tax bill, you can apply for a reduction.
Am I entitled to a tax reduction as a tenant?
Yes, as a tenant, you are entitled to the following reductions:
10% per dependent child (minimum 2 children / 1 child and a person with disabilities).
20% for people with disabilities.
20% for severely disabled war veterans.
Since the 2020 tax year, only landlords can apply for reductions for tenants.
If the application is accepted both you and your landlord will receive a written confirmation. The granted reduction will be deducted from the owner's property tax. You can then deduct this amount from the rent, notwithstanding any agreement to the contrary.
Am I entitled to a reduction in the case of shared custody?
Yes. Since 2018 the reduction can be granted to both parents who live in Brussels according to the shared custody allocation key. For example, if you have 50% custody of your children you will receive a 5% discount per child (50% of 10%).
Please note: you must submit your application before 31 March of the tax year.
I rent my property through a social letting agency (SLA). What steps should I take?
The property tax on property rented through an SLA is €0.
Have you received a tax bill with an amount to pay? Please contact our administration via info.fiscalite@fisc.brussels.
Am I entitled to a reduction for unproductive property?
No. Since 2017, unoccupied and unproductive properties are also subject to property tax.
What are the premiums included in the tax bill?
BE HOME premium: €156 in 2024.
The increase in the property tax is offset by the BE HOME premium for all Brussels residents who live in their property and pay the property tax. From now on, this premium is automatically deducted from the calculation of your property tax. You will find it in your tax bill.
Since 2018, certain municipal premiums can be included in your property tax. In 2024, a municipal premium will be granted if you live in Anderlecht (€150), Evere (€140), Ixelles (€100), Forest (€204), Jette (€40), Saint-Gilles (€100) or Schaerbeek (€130).
I submitted an application for the BE HOME premium because it was not included in my tax bill. I received confirmation that I will receive it. Can I deduct this premium from the property tax I have to pay?
No, you have to pay your property tax in full. The BE HOME premium will be transferred to the account number you have given us.
What do I have to do to benefit from the BE HOME premium and the municipal premium?
If you meet the conditions, the BE HOME premium and the municipal premium are automatically deducted from your property tax. You do not need to take any specific steps.
The assessment of the property tax for 2024 takes place over several months. When you receive your tax bill, remember to check the "premium(s)" section.
If one of the premiums to which you think you are entitled does not appear in the calculation:
Don't forget to check if you meet all the eligibility requirements.
Do you meet all the conditions? Submit your application by filling in the form.
What is the deadline to submit a request for a reduction or exemption?
You can apply for a reduction or exemption up to 193 days from the date of sending of the tax bill.
How do I know if my request is being processed?
If your request for a reduction or exemption has been approved, Brussels Fiscality will send you a new tax bill. This will take into account the correction of your amount to be paid. If your request has been refused, you will receive a letter stating the reasons for the refusal. You can always check the status of your request on MyTax.
Didn't find what you were looking for?
My tax bill
My tax bill
Which properties are included in my tax bill?
You can see the properties that are included in your property tax by clicking here and clicking afterwards on 'My properties'.
You can update your postal address or communicate/modify your account number.
I have received several tax bills. Is this normal?
Yes. For each cadastral subdivision, and for each set of taxpayers, you will receive tax bill. You may receive a tax bill in the following cases:
-
You have several properties in different cadastral subdivisions;
-
You are the owner of a property and co-owner of another property in the same cadastral subdivision.
What if I have not received my tax bill?
You can first check if the tax bill is on MyTax by clicking here.
It’s not there?
-
If you are the only owner of the property concerned, this means that the tax bill has not yet been sent. We send the tax bills over several months;
-
If you are co-owner or undivided co-owner of the property concerned, please note that Brussels Fiscality sends the tax bill to only one taxpayer. For example, in a couple whose members are co-owners of a property at 50%, only one of them will receive the property tax.
Your co-owner/undivided co-owner has not yet received the tax bill? Don't worry, it means that it hasn't been sent yet.
What if my cadastral income is incorrect?
You can submit a complaint by clicking here.
The error is due to a decrease/increase in the cadastral income? Do not forget to provide us with the notification document sent by “Mesures et Evaluations” of the Federal Public Service FINANCE.
The error comes from a sale or purchase of a property? Don't forget to provide us with a copy of the bill of sale or the act of purchase.
I have received a tax bill for a property that I do not/no longer own. What can I do?
3 cases :
-
If you were no longer the owner of the property on 1 January of the year in question, you have to bring a tax appeal by clicking here. Please attach the act of sale of the property. If your tax appeal is accepted Brussels Fiscality will proceed with the tax rebate.
-
If you were still the owner of the property on 1 January, you remain the taxpayer of the property tax for the whole year. At the time of the sale of the property, the notary will take into account the number of months remaining and claim the pro rata from the buyer.
-
If you have never owned the property, you can bring a tax appeal by clicking here. Make sure to attach any document proving that you do not have a real right to the property. If your tax appeal is accepted Brussels Fiscality will proceed with the tax rebate.
What if my identification data is incorrect? (address, name,...)
You can update your personal data on MyTax, under "My Profile".
You can update your postal address or communicate/modify your account number.
What if I disagree with the amount of the tax?
If you do not agree with the amount of the tax, you can file a motivated complaint by clicking here within 193 days from the date of sending the tax bill.
Attention: the filing of a complaint does not suspend the obligation to pay. If your complaint is accepted you will be reimbursed, subject to any debt compensation.
I have received a tax bill for the property tax 2024, although I have never received one before. Is this normal?
If two or more people own a property in joint ownership, the tax bill is only sent to one of them. The fact that you have never received a tax bill before means that it was sent to another co-owner.
Who receives the tax bill or who actually pays the property tax has no impact on the property rights of each individual. All owners of the same property are jointly and severally liable for the tax.
A few months ago I paid my property tax for 2023. I have just received a tax bill for 2024. Is this normal?
As the property tax is an annual tax, the date on which the tax bill is sent is not important, as you pay your property tax for the current year.
If you have difficulties to pay the amount of the tax, you can submit an application for another payment deadline or an instalment plan.
My tax bill for the property tax includes several properties and/or the total surface area of the building.
I would like to know the division per property or per floor.
Where can I find this information?
If you would like to know to which property(ies) your tax bill relates:
Please click on the following link: https://fisc.brussels/mytax/en/pri.
Enter your bill number (found under the “References” section of your tax bill) and you will see on the map the location of your property(ies) with the corresponding plot number(s).
If you wish to know the value of the cadastral income per plot number:
Contact our services by clicking on the “Contact Us” button (see below) or send us your request via our other communication channels.
If you wish to apply for one or more reductions for part of your property:
Contact our services by clicking on the “Contact Us” button (see below) or send us your request via our other communication channels.
Please remember to provide the plot number to which the reduction relates.
If your properties are not yet divided:
To apply for an official plot division, you must consult a surveyor in order to create a case file.
Your completed case file must be sent to the FPS Finance - Administration Measurements and Assessments.
For more information, you can contact the FPS Finance:
- By phone via the general number: 02/572.57.57
- Online via the link: https://eservices.minfin.fgov.be/annucomp/main.do (by clicking on the type of question and entering the postal code of your commune, you will receive the corresponding contact details)
- Via the general contact form available on www.myminfin.be
Didn't find what you were looking for?
Payment
Payment
How can I pay my property tax?
You can make your payments online by clicking here.
If you wish to pay by bank transfer, here are the bank details of Brussels Fiscality:
BE91 0972 3108 1076
BIC : GKCCBEBB
Attention: do not forget to mention the structured communication that you can find on your tax bill.
When do I have to pay my property tax?
You must pay the amount of the tax bill no later than the date shown on your tax bill, which corresponds to a period of approximately two months after receipt of the letter.
I received a corrected tax bill with an amount in my favour. What can I do to be reimbursed?
The amount in your favour will be reimbursed to you, provided that the initial tax bill has been paid and that you have no other debts to Brussels Fiscality.
Check that the bank details given on the tax bill are correct.
Are your bank details incorrect? You can change your bank details on https://fisc.brussels/mytax/en/my-account
If the conditions are met, we will reimburse you.
I made a reimbursement request several weeks ago and I have received no reply. Is this normal?
Yes: due to a large number of demands, we are actually facing a significant delay in the processing of reimbursements. Our services are doing everything possible to find a solution, but the processing is currently taking up to several months. There is no need to re-submit the application, our services will contact you.
What are the interest for delay?
The interest takes effect from the first working day of the month following the due date of payment.
It amounts to 4% with a minimum of €5 per month.
It will be difficult for me to pay the tax by the deadline. Can I pay in instalments?
The conditions to pay in instalments are as follows:
You must submit a reasoned application before the due date of the tax bill.
You must not have any debts to Brussels Fiscality that are past their due date.
You can benefit from a payment facility of up to 4 monthly instalments.
The application can be submitted via the following channels:
Via the MyTax online platform: www.mytax.brussels (Log in to the platform, click on ‘My requests’ > ‘New request’ and select the appropriate tax)
contact form: https://fisc.brussels/mytax/fr/deeplink/bf/request-an-appointment
by regular mail:
Bruxelles Fiscalité
B.P. 12014
Bruxelles Gare du Nord
1030 Bruxelles
Do not forget to mention your taxpayer number and the roll article number. These 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.
In the meantime, we recommend that you start paying according to the payment plan as requested, respecting the above conditions and using the structured communication of your tax bill.
I received confirmation that I will receive the BE HOME premium. Can I deduct this premium from the property tax I have to pay?
No, you have to pay your property tax in full. The BE HOME premium will be transferred to the account number you have given us.
Didn't find what you were looking for?
Property tax before 2018
Property tax before 2018
Can I access my data for the years before 2018 via MyTax?
No. At the moment only the request since the fiscal year 2018 are available on MyTax.
To access your data of earlier fiscal years, you can use the Federal Public Service FINANCE MyMinfin website.
How do I submit my request?
-
Email to: info.fiscaliteit@fisc.brussels
-
By paper or fax
Correspondence addressBruxelles Fiscalité
Place Saint-Lazare 2,
1210 Bruxelles
Didn't find what you were looking for?
Legal reference
Legal reference
What are the legal references for the property tax?
- Ordinance of 23 November making the legislative adaptations for the take-over of the property tax by the Brussels-Capital Region.
- Decree of the Government of the Brussels-Capital Region executing the ordinance of 23 November 2017 making the legislative adaptations with regard to the take-over of the property tax service by the Brussels-Capital Region.
- Income Tax Codes (1992)
- Ordinance on the Brussels Code of Tax Procedure
Didn't find what you were looking for?
Concepts
Concepts
What is a tourist accommodation establishment?
It is an accommodation offered to tourists, on a regular or occasional basis, for one or more overnight stays.
What is a tourist?
A tourist is a person who stays for private or professional reasons in an accommodation other than his usual residence for at least one night and who does not intend to stay more than 90 days.
What are the different types of establishments?
There are 4 types of tourist accommodation establishments:
Standard establishments
Homestay accommodation establishments
The camping sites
Social tourism accommodation centres
The basic rate of the tax varies according to the type of establishment.
What is a homestay accommodation establishment?
It is a tourist accommodation establishment that provides a maximum of 5 accommodation units and in which the operator is domiciled.
What is an accommodation unit?
It is the bedroom or the space designed for that purpose.
In the case of camping sites, it is the camping pitch.
Special case: In the living room of my accommodation, there is a sofa bed. Is it a taxed space?
A living room with a sofa bed is not a taxable accommodation unit if it comes with a bedroom. Only rooms designed especially for sleeping are taxed.
Other rooms with something where you can sleep in on occasion are not taxed if:
They have another main function than to serve as a bedroom
They are not offered separately but with at least one bedroom
Special case: Are rooms rented by the day (“Day use“) taxed?
Day rentals are not taxed. Only stays of at least one night are taxed.
Didn't find what you were looking for?
Reductions, exemptions and reduced rates
Reductions, exemptions and reduced rates
Am I entitled to an exemption?
Social tourism accommodation centres are exempt from the tax.
Brussels Economy and Employment is in charge of the recognition of social tourism accommodation centres. For more information, you can contact them.
Am I entitled to the reduced basic rate?
You are entitled to the reduced rate if you operate a homestay accommodation establishment or a camping site.
Do I have to pay the tax when I host a school group? (Abatement)
When your rooms are occupied by minor members of a school group, these overnight stays are not taxed because you have an abatement.
You must declare these overnight stays separately in your declaration and attach a specific form. You can download it here. This form must be completed by the representative for the school.
Didn't find what you were looking for?
Registration and monthly declarations
Registration and monthly declarations
How do I register my establishment?
Are you a representative of a legal entity, or a self-employed person with a CBE number? You can register by filling in the registration form for legal entities on MyTax.
You can also register as a natural person without a company number. To do so, fill in the registration form for natural persons on MyTax.
What are the deadlines to register my establishment?
All operators of tourist accommodation establishments must first register their establishment. In the case of a new tourist accommodation establishment, you must register your establishment within 31 days of opening.
You can always find a confirmation of your registration on MyTax.
If the deadline for registration is not met, a fine of € 1000 per accommodation unit may be imposed.
How to make your declaration?
You must submit a monthly declaration via the declaration form on MyTax. The declaration refers to the previous month.
Each declaration must be made within 31 days of the last day of the month for which the declaration is made.
If the declaration is not submitted or is submitted late, you will automatically receive a notification of estimated assessment. The calculation of this estimated assessment is based on a full occupation situation.
On the basis of your declaration, a monthly request for advance payment is automatically generated, including the amount to be paid. This document can only be downloaded on MyTax, under the heading "My documents".
My establishment was empty the whole month. Do I still have to make a declaration?
Even if your establishment is unoccupied or temporarily unoperated, you still have to make a declaration each month. In this case, enter “0“ in the Number of overnight stays box on your declaration.
How do I declare the overnight stays?
Here is an example: a tourist accommodation establishment X has 10 rooms (units), occupied by tourists during the month of July for 20 days. During this month, 5 rooms were occupied for 10 days by minors members of a school group.
You must fill your declaration as follows:
Total overnight stays: 200 overnight stays (10 units x 20 days)
Non-taxed overnight stays (school group): 50 overnight stays (5 units x 10 days)
You can't make your declaration?
You can download a "paper" version of the necessary forms:
Declaration form for natural persons.
Declaration form for enterprises.
Registration form for natural persons.
Registration form for enterprises.
Didn't find what you were looking for?
Calculation and payments
Calculation and payments
What is the amount of the tax?
The amount of the regional tax due is calculated based on the number of overnight stays made by tourists in the establishment in question. In addition to the amount of the regional tax, there are the additional cents set by the communes.
- The number of overnight stays is multiplied by the basic amount of €0.0892 € per accommodation unit in the establishment in question (i.e. a bedroom or a space fitted out for this purpose). After the addition of the additional communal cents, the tax will amount to €4 per unit.
- This basic amount is reduced to €0.0669 € for homestay accommodations and camping sites. The total amount of the tax, after adding the additional communal cents, will therefore be €3 per unit.
When do I have to pay?
After your declaration, an advance payment request will be sent to you. You will have then 2 months to pay. If you do not pay within this period, the amount of the tax will increase by 2%.
Twice a year, you will receive a tax bill asking you to pay the amount still outstanding. It can be the amounts that have not been paid despite our advance payment requests or amounts requested as a result of a rectification of your declarations or an estimated assessment.
Didn't find what you were looking for?
Procedure of estimated assessment
Procedure of estimated assessment
If you do not file your declaration on time or if you do not comply with other obligations (e. g. responding to a request for information), you can be taxed through the estimated assessment procedure.
In this case, you will be taxed on the assumption that your establishment was fully occupied for the entire period. You will then have 31 days to send us the documents proving the actual occupation of your establishment.
Didn't find what you were looking for?
Procedure of rectification
Procedure of rectification
What is the procedure of rectification?
In the event of an error or omission in your declaration, it will be rectified and it will be taken into account in your tax bill.
What if I made a mistake in my declaration?
In this case, you must complete the declaration modification form available here.
Why did the administration rectify my declaration?
If the administration notices an error or omission in your declaration, it rectifies it and informs you by post.
Didn't find what you were looking for?
Stopping my activity
Other
Other
Other mandatory registration: how to obtain a registration number from Brussels Economy and Employment?
You must also register with Brussels Economy and Employment before operating a tourist accommodation establishment. At the end of the registration procedure, Brussels Economy and Employment will give you a registration number. Visit the website of Brussels Economy and Employment for more information (click here).
I am subject to VAT. On what amount should I invoice it? Can I recover it?
VAT is a federal matter managed by the FPS FIN, please contact them for more information.
Didn't find what you were looking for?
Legal reference
Legal reference
Didn't find what you were looking for?
General info
General info
Road taxes are regional taxes. Brussels Fiscality only manage road taxes for residents of the Brussels-Capital Region. For more information about road taxes, contact your region: www.vlaanderen.be/vlaamse-belastingdienst for Flanders and www.wallonie.be/fiscalite for Wallonia.
The tax on entry into service is payable for each first entry of a motor vehicle into service on the public road by a specific person.
In other words, it also applies to second-hand vehicles registered for the first time by the new owner.
There is, however, one exception. In the case of a transfer between spouses or legal cohabitants, the new owner does not have to pay the tax on entry into service if it has already been paid. For more information, go to the 'changes' section.
The tax on entry into service is applicable to:
-
private cars, cars with different purposes, motorcycles and minibuses registered in Belgium;
-
aircrafts used and registered in Belgium (except drones registered by a company);
-
yachts and pleasure boats over 7.5 m for which a port letter has been issued by the FPS Mobility and Transport or for which such a registration certificate should have been issued (determination of use in Belgian waters).
The annual road tax is a tax on motor vehicles carrying passengers and goods by road that you have to pay every year.
You pay this tax for private cars, car with different purposes and minibuses equipped with an LPG system. The engine is then partially or fully supplied with LPG or other liquid hydrocarbons.
After purchasing your car, you must register it with the Vehicle Registration Service (DIV) of the FPS Mobility and Transport.
To simplify the procedures, it is possible for your insurance broker to register your car online with the WebDIV app.
In general, you do not have to make a declaration for your vehicle. Registration with the (DIV) is sufficient. On the basis of this data, you will automatically receive a tax bill for the road taxes.
However, you have to make a declaration for:
trucks + tractors and tractors from 12 tons;
buses and coaches;
trailers for gliders;
dealer plate and test drive vehicle;
hearses and tow trucks
You have to make a declaration before using the vehicle on public roads.
You do not have to make a declaration if you store the vehicle for a long period of time or if you use it only on private roads: in this case, it is not taxable.
Brussels Fiscality sends out the tax bills for the tax on entry into service and the annual road tax in accordance with the data provided by the Vehicle Registration Service (Direction pour l'Immatriculation des Véhicules - DIV). However, certain vehicles are subject to an obligation to make a declaration via the MyTax online platform. The declaration must be made only once and remains in force until you revoke it. Click here for more information.
This obligation applies to the following vehicles:
- trucks and tractors
- trailers and semi-trailers with a maximum authorised mass (MAM) of 3,501 kg or more
- buses and coaches
- tow trucks
- hearses
- armoured vehicles
- vehicles with commercial number plate or test drive plate
- vehicles used to transport goods weighing at least 12 tons and subject to a kilometre tax
You must submit a declaration even if you are entitled to an exemption. Please attach to your declaration the supporting documents required to benefit from the exemption.
If you no longer use the vehicle(s), you must revoke the declaration on the date on which the vehicle is taken off the public road. Do not forget to mention the date of deregistration. You will be reimbursed an amount proportional to the number of months you have not used the vehicle(s). Click here for more information.
You pay the tax on entry into service when you first register a vehicle in your name.
Once the vehicle is registered, you will automatically receive a tax bill from Brussels Fiscality.
For private cars and related vehicles, you pay the annual road tax from the moment you register your vehicle with the Vehicle Registration Service (DIV).
Do you have to declare your vehicle? If yes, you pay the annual road tax from the moment you register your vehicle with Brussels Fiscality. The declaration is made via our digital platform MyTax, before using the vehicle on the public road. You do not have to make a declaration if you store the vehicle for a long period of time or if you use it only on private roads: in this case, the vehicle is not taxable.
After registration at the DIV or after the declaration, Brussels Fiscality will send you a tax bill. From that point on, you will receive a tax bill on the same date each year until you deregister the vehicle or revoke the declaration.
If your LPG installation has already been checked when your vehicle is registered, you pay the additional road tax with the other road taxes of the vehicle. Otherwise, you will have to go to the vehicle inspection within 30 days from the installation. You will then automatically receive a tax bill for the additional road tax.
Declaring a commercial number plate:
Have you received a commercial number plate (“commercial”,“test” or “professional”)? Declare the vehicle on our platform MyTax before using it on public roads. This is essential in order to receive your tax bill.
Please provide the following information in your declaration:
for a car or motorcycle: maximum cylinder capacity (in cc).
for a truck or tow truck: maximum authorised mass (MAM) of the vehicle, number of axletrees and suspension type.
for a dual-purpose vehicle (truck with trailer, tractor with trailer, tow truck with trailer): maximum authorised mass for the towing vehicle and trailer, number of axletrees on the towing vehicle and trailer (all possible combinations), and suspension type.
If you wish to use several vehicles with the same plate, you must declare the vehicle with the highest cylinder capacity or maximum authorised mass.
Amount of road tax for vehicles with commercial number plates:
Vehicles with commercial number plates are exempt from tax on entry into service.
However, you must pay the road tax. The calculation depends on the type of vehicle (see “Rates” section).
Declaration and road taxes on vehicles with commercial number plates also apply to vehicles with a maximum authorised mass of more than 3.5 tons.
Renewing a commercial number plate:
Commercial number plates and test plates are valid for 1 year and must be renewed annually by the DIV. You can apply for a renewal of the existing number plate or apply for a new one. For more information, check out the FPS Mobility and Transport website in Dutch or French..
Deregistering a commercial number plate:
Are you having your number plate deregistered? Do not forget to revoke your declaration on MyTax.
Purchase within the EU:
When you, as a private person, buy a vehicle abroad with the intention to register it in Belgium under your name, you have to bear in mind some elements.
As soon as you arrive on Belgian territory with the purchased vehicle, you will have to go to the Belgian customs office of your choice. If you declare a new vehicle, you must submit a special VAT declaration. If it is not a new vehicle, you do not have to submit a VAT declaration, but you must still go to a customs office. More information can be found on the website of the Belgian customs.
Next, you must register your vehicle with the Vehicle Registration Service (DIV). If your vehicle can only be used on the public road after a declaration (e.g. truck, bus, etc.) then you also have to make a declaration on MyTax immediately. Cars, cars with different purposes or vans do not need to be declared on MyTax.
Purchase outside the EU:
When you, as a private person, buy a vehicle abroad with the intention to register it in Belgium under your name, you have to bear in mind some elements.
When you buy a vehicle outside the European Union, you have to declare the vehicle at the first customs office within the European Union that you come across. This can be in Belgium or in another European Member State. When you declare the vehicle in another member state, you may choose whether you want to complete the import formalities there or in Belgium.
Next, you must register your vehicle with the Vehicle Registration Service (DIV).
If your vehicle can only be used on the public road after a declaration (e.g. truck, bus, etc.) then you also have to make a declaration on MyTax immediately. Cars, cars with different purposes or vans do not need to be declared on MyTax.
The Bruxell'Air premium, which is granted when a vehicle is destroyed, falls under the jurisdiction of Brussels Environment. To benefit from this premium, you must first have your plate deregistered at the DIV and then submit your application on the LEZ website.
In the Brussels-Capital Region, trailers and semi-trailers are not subject to the tax on entry into service.
The maximum authorised mass of your trailer is less than 750 kg:
When you buy a trailer weighing less than 750 kg, you do not have to make a declaration for the road tax. Trailers and semi-trailers weighing less than 750 kg are exempt from the road tax if they are pulled exclusively by a passenger car, a car with different purposes, a minibus, an ambulance, a motorcycle, a van, a motor home, a bus or a coach.
The maximum authorised mass of your trailer is over 750 kg OR designed for boat transport:
The amount of the road tax is calculated on the basis of the maximum authorised mass (MAM). You can find this information on your registration certificate.
Flat rates are applied to trailers specially designed for boat transport and to other trailers and semi-trailers with a MAM of between 751 and 3500 kg.
You can find all the information about these rates and the rules for trailers over 3500 kg in the “Rates” tab.
The tax on entry into service can be reimbursed in two specific cases:
- When the vehicle you bought does not work properly (recall of your vehicle);
- When your vehicle does not match the one you return to the dealer because it does not match the vehicle identified on the order form.
In both cases, you must ask your dealer for proof that he has taken the vehicle back. In order for the road tax to be waived, you must send us this document.
There are no other situations in which a reimbursement of the tax on entry into service is possible, regardless of the circumstances and the length of time the vehicle has been used. This also applies in the event of theft, damage or sale of the vehicle.
For the annual road tax, vehicles first put into service more than 25 years ago are considered classic cars. These are subject to a flat rate corresponding to the minimum taxation of the road tax.
The age of a vehicle is not determined on the basis of its year of construction, but on the basis of the first registration of the vehicle and therefore on the number of years since it was first put into service. Thus, in order for a vehicle to be considered a classic car for the 2020 tax year, it must have been first registered more than 25 years ago.
Please note: the age at which a vehicle is considered a classic car will be gradually increased from 25 to 30 years in the coming years.
For the 2021 tax year, it must have been registered more than 26 years ago. For the 2022 tax year, it must have been registered more than 27 years ago. For tax year 2023, it must have been registered more than 28 years ago and for tax year 2025, it must have been registered more than 30 years ago.
Calculation and payment
Calculation and payment
There are several factors. You can view the list here.
You can pay directly via MyTax. If you wish to pay by bank transfer, here are the bank details of
Brussels Fiscality:
BE91 0972 3108 1076
BIC: GKCCBEBB
Attention : do not forget to fill in the structured message mentioned in your tax bill.
A. Annual road tax
1. Private cars and related vehicles
The taxpayer is the natural or legal person mentioned on the vehicle registration certificate.
2. Vehicles to declare
The taxpayer is the person who uses the vehicle for his own use or operates it, either because he has ownership or personal possession of it, or because he has the permanent or usual disposal of it by lease or other agreement.
B. Tax on entry into service
The taxpayer is the natural or legal person mentioned on the registration certificate (or the port letter for ships).
Once the vehicle is registered, you will automatically receive a tax bill from Brussels Fiscality. You must pay it within two months from the date the tax bill is sent.
Brussels Fiscality will send you a tax bill after registration at the DIV or after the declaration. From that point on, you will receive a tax bill on the same date each year until you deregister the vehicle or stop the declaration.
You must pay the tax on the Brussels Fiscality account number within two months from the date the tax bill is sent.
In the event of delay or non-payment of the road tax by the due date, you risk an administrative fine of at least 50 EUR.
You must always pay your road tax within two months.
After the deregistration of your car, Brussels Fiscality will receive the data from the Vehicle Registration Service (DIV) and you will automatically receive a final account for the deregistered number plate.
You pay the road tax until the month in which the DIV number plate was deregistered.
Yes: due to a large number of demands, we are actually facing a significant delay in the processing of reimbursements. Our services are doing everything possible to find a solution, but the processing is currently taking up to several months. There is no need to re-submit the application, our services will contact you.
The conditions to pay in instalments are as follows :
You must submit a reasoned application before the due date of the tax bill.
You must not have any debts to Brussels Fiscality that are past their due date.
You can benefit from a payment facility of up to 4 monthly instalments.
The application can be submitted via the following channels:
Via the MyTax online platform: www.mytax.brussels (Log in to the platform, click on ‘My requests’ > ‘New request’ and select the appropriate tax)
contact form : https://fisc.brussels/mytax/fr/deeplink/bf/request-an-appointment
by regular mail:
Bruxelles Fiscalité
B.P. 12014
Bruxelles Gare du Nord
1030 Bruxelles
Do not forget to mention your taxpayer number and the roll article number. These 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.
In the meantime, we recommend that you start paying according to the payment plan as requested, respecting the above conditions and using the structured communication of your tax bill.
My vehicle is no longer allowed in the Low Emission Zone (LEZ). Do I still have to pay the road tax?
Although your vehicle is no longer allowed in the Brussels LEZ, you still have to pay the road tax.
You have to pay the road tax until you have your number plate removed.
You can enter your bank account number on MyTax, in the "My Profile" section.
You may receive this payment reminder because the reduction due to the deregistration of the vehicle has been deducted twice: the amount has been deducted from the tax on your tax bill and has also been paid into your account.
If not, you can contact us by clicking on the "Contact us" button below or by sending an e-mail to info.fiscalite@fisc.brussels.
No, if you re-register the same vehicle under the same owner, you do not have to pay any tax on entry into service.
Rates
Rates
In this section, you will find the different rates for the road taxes in Brussels.
From 1 July 2024, the rates of the tax on entry into service for non-lease vehicles will be indexed annually. The new rates will take into account inflation since 2019.
The amounts of the annual road tax are indexed each year on July 1 and include the additional percentages.
Please select your vehicle.
Tax on entry into service
Aircrafts are subject to the tax on entry into service, but not to the annual road tax.
The amount of the tax on entry into service is calculated on the basis of the type of aircraft and age, calculated since the year of construction.
Tax horsepower | ultra-light motorised aircrafts |
---|---|
New and < 1 year old | 747.69 € |
1 to < 2 years old | 672.92 € |
2 to < 3 years old | 598.15 € |
3 to < 4 years old | 523.38 € |
4 to < 5 years old | 448.61 € |
5 to < 6 years old | 373.85 € |
6 to < 7 years old | 299.08 € |
7 to < 8 years old | 224.31 € |
8 to < 9 years old | 149.54 € |
9 to < 10 years old | 74.77 € |
10 years and older | 74.29 € |
Tax horsepower | Other aircrafts |
---|---|
New and < 1 year old | 2,993.18 € |
1 to < 2 years old | 2,693.86 € |
2 to < 3 years old | 2,394.54 € |
3 to < 4 years old | 2,095.22 € |
4 to < 5 years old | 1,795.91 € |
5 to < 6 years old | 1,496.59 € |
6 to < 7 years old | 1,197.27 € |
7 to < 8 years old | 897.95 € |
8 to < 9 years old | 598.64 € |
9 to < 10 years old | 299.32 € |
10 years and older | 74.29 € |
Tax horsepower | ultra-light motorised aircrafts |
---|---|
New and < 1 year old | 619.00 € |
1 to < 2 years old | 557.10 € |
2 to < 3 years old | 495.20 € |
3 to < 4 years old | 433.30 € |
4 to < 5 years old | 371.40 € |
5 to < 6 years old | 309.50 € |
6 to < 7 years old | 247.60 € |
7 to < 8 years old | 185.70 € |
8 to < 9 years old | 123.80 € |
9 to < 10 years old | 61.90 € |
10 years and older | 61.50 € |
Tax horsepower | Other aircrafts |
---|---|
New and < 1 year old | 2,478.00 € |
1 to < 2 years old | 2,230.20 € |
2 to < 3 years old | 1,982.40 € |
3 to < 4 years old | 1,734.60 € |
4 to < 5 years old | 1,486.80 € |
5 to < 6 years old | 1,239.00 € |
6 to < 7 years old | 991.20 € |
7 to < 8 years old | 743.40 € |
8 to < 9 years old | 495.60 € |
9 to < 10 years old | 247.80 € |
10 years and older | 61.50 € |
Annual road tax
Mobile homes are not subject to the tax on entry into service but to the annual road tax.
The amount of the annual road tax is determined by the maximum authorised mass of the vehicle.
You can find this information on your registration certificate.
Mobile Home / MMA | Amount of the road tax (In EUR) |
---|---|
Less than 500 kg | 45.78 € |
501 - 1000 kg | 45.78 € |
1001 - 1500 kg | 63.76 € |
1501 - 2000 kg | 85.01 € |
2001 - 2500 kg | 106.26 € |
2501 - 3000 kg | 127.51 € |
3001 - 3500 kg | 148.76 € |
More than 3500 kg | 170.01 € |
Tax on entry into service
Boats are subject to the tax on entry into service but not to the annual road tax.
The amount of the road tax is calculated on the basis of the type of boat and age, calculated since the year of construction.
You can find this information on the port letter of the boat.
Age of the boat | Amount of the tax |
---|---|
New and < 1 year old | 2,993.18 € |
1 to < 2 years old | 2,693.86 € |
2 to < 3 years old | 2,394.54 € |
3 to < 4 years old | 2,095.22 € |
4 to < 5 years old | 1,795.91 € |
5 to < 6 years old | 1,496.59 € |
6 to < 7 years old | 1,197.27 € |
7 to < 8 years old | 897,95 € |
8 to < 9 years old | 598,64 € |
9 to < 10 years old | 299,32 € |
10 years and older | 74.29 € |
Age of the boat | Amount of the tax |
---|---|
New and < 1 year old | 2,478.00€ |
1 to < 2 years old | 2,230.20 € |
2 to < 3 years old | 1,982.40 € |
3 to < 4 years old | 1,734.60 € |
4 to < 5 years old | 1,486.80 € |
5 to < 6 years old | 1,239.00 € |
6 to < 7 years old | 991.20 € |
7 to < 8 years old | 743.40 € |
8 to < 9 years old | 495.60 € |
9 to < 10 years old | 247.80 € |
10 years and older | 61.50€ |
Annual road tax
Buses and coaches are not subject to the tax on entry into service.
The amount of the annual road tax is determined by the maximum authorised mass of the vehicle. You must declare this vehicles if they are used on public roads.
You can find this information on your registration certificate.
Autobus HP | Amount of the road tax (In EUR) |
---|---|
< 11 | 101.29 € |
11 | 56.63 € |
12 | 64.94 € |
13 | 73.79 € |
14 | 83.16 € |
15 | 93.06 € |
16 | 103.49 € |
17 | 114.44 € |
18 | 125.93 € |
19 | 137.94 € |
20 | 150.48 € |
21 | 163.55 € |
22 | 177.14 € |
23 | 191.27 € |
24 | 205.92 € |
25 | 221.10 € |
26 | 236.81 € |
27 | 253.04 € |
28 | 269.81 € |
29 | 287.10 € |
30 | 304.92 € |
31 | 323.27 € |
32 | 342.14 € |
33 | 361.55 € |
34 | 381.48 € |
35 | 401.94 € |
36 | 422.93 € |
37 | 444.44 € |
38 | 466.49 € |
39 | 489.06 € |
40 | 512.16 € |
41 | 535.79 € |
42 | 559.94 € |
43 | 584.63 € |
44 | 604.03 € |
45 | 617.76 € |
46 | 631.49 € |
47 | 645.22 € |
48 | 658.94 € |
49 | 672.67 € |
50 | 686.40 € |
51 | 700.13 € |
52 | 713.86 € |
53 | 727.58 € |
54 | 741.31 € |
55 | 755.04 € |
56 | 768.77 € |
57 | 782.50 € |
58 | 796.22 € |
59 | 809.95 € |
60 | 823.68 € |
61 | 837.41 € |
62 | 851.14 € |
63 | 864.86 € |
64 | 878.59 € |
65 | 892.32 € |
For a truck or tractor, you do not have to pay a road tax. You have to pay an annual road tax if :
- Your vehicle has a maximum authorised mass of 12 tonnes or more.
- Your vehicle is not subject to VIAPASS.Click here to read more about the road tax rates for trucks (in French).
Annual road tax
Vans and commercial vehicles are not subject to the tax on entry into service but to the annual road tax.
The amount of the annual road tax is determined by the maximum authorised mass of the vehicle (which may not exceed 3501 kg).
You can find this information on your registration certificate.
Maximum authorised mass | Amount of the road tax (In EUR) |
---|---|
Less than 500 kg | 45.78 € |
501 kg - 1.000 kg | 45.78 € |
1.001 kg - 1.500 kg | 63.76 € |
1.501 kg - 2.000 kg | 85.01 € |
2.001 kg - 2.500 kg | 106.26 € |
2.501 kg - 3.000 kg | 127.51 € |
3.001 kg - 3.500 kg | 148.76 € |
Annual road tax
Camping trailers are not subject to the tax on entry into service.
The amount of the road tax is calculated on the basis of a flate rate.
You can find this information on your registration certificate.
Camping trailers (including caravans): 45.78 €.
Tax on entry into service
The amount of tax on entry into service is determined either by the fiscal power (fiscal horsepower, calculated based on the cylinder capacity) or by the thermal power (in kW). Of these two parameters, the highest amount is used. For motorcycles, a tax on entry into service is due only if the vehicle has a cylinder capacity of more than 50 cm³.
For vehicles previously registered in Belgium or abroad, the age of the vehicle is taken into account in calculating the tax on entry into service. The age of the vehicle is determined by the first known registration date of the vehicle.
You can find this information on your registration certificate.
Cylinder capacity in l* | H.P. | KW | New to 1 year old | 1 to 2 years old | 2 to 3 years old | 3 to 4 years old | 4 to 5 years old | 5 to 6 years old | 6 to 7 years old | 7 to 8 years old |
---|---|---|---|---|---|---|---|---|---|---|
0,1 – 1,5 | 0 to 8 | 0 to 70 | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € |
1,6 – 1,9 | 9 and 10 | 71 to 85 | 148.57 € | 133.71 € | 118.86 € | 104.00 € | 89.14 € | 81.71 € | 74.29 € | 74.29 € |
2 – 2,1 | 11 | 86 to 100 | 597.91 € | 538.12 € | 478.33 € | 418.54 € | 358.75 € | 328.85 € | 298.96 € | 269.06 € |
2,2 – 2,7 | 12 to 14 | 101 to 110 | 1,047.25 € | 942.52 € | 837.80 € | 733.07 € | 628.35 € | 575.99 € | 523.62 € | 471.26 € |
2,8 – 3 | 15 | 111 to 120 | 1,496.59 € | 1,346.93€ | 1,197.27 € | 1,047,61 € | 897,95 € | 823,12 € | 748,29 € | 673,46 € |
3,1 – 3,4 | 16 to 17 | 121 to 155 | 2,993.18 € | 2,693.86 € | 2,394.54 € | 2,095.22 € | 1,795.91 € | 1,646.25 € | 1,496.59 € | 1,346.93 € |
3,5 and more | > 17 | > 155 | 5,987.56 € | 5,388.80 € | 4,790.05 € | 4,191.29 € | 3,592.54 € | 3,293.16 € | 2,993.78 € | 2,694.40 € |
Cylinder capacity in l* | H.P. | KW | 8 to 9 years old | 9 to 10 years old | 10 to 11 years old | 11 to 12 years old | 12 to 13 years old | 13 to 14 years old | 14 to 15 years old | Older than 15 |
---|---|---|---|---|---|---|---|---|---|---|
0,1 – 1,5 | 0 to 8 | 0 to 70 | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € |
1,6 – 1,9 | 9 and 10 | 71 to 85 | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € |
2 – 2,1 | 11 | 86 to 100 | 239.16 € | 209.27 € | 179.37 € | 149.48 € | 119.58 € | 89.69 € | 74.29 € | 74.29 € |
2,2 – 2,7 | 12 to 14 | 101 to 110 | 418.90 € | 366.54 € | 314.17 € | 261.81 € | 209.45 € | 157.09 € | 104.72 € | 74.29 € |
2,8 – 3 | 15 | 111 to 120 | 598.64 € | 523.81 € | 448.98 € | 374.15 € | 299.32 € | 224.49 € | 149.66 € | 74.29 € |
3,1 – 3,4 | 16 to 17 | 121 to 155 | 1,197.27 € | 1,047.61 € | 897,95 € | 748,29 € | 598,64 € | 448,98 € | 299,32 € | 74.29 € |
3,5 and more | > 17 | > 155 | 2,395.02 € | 2,095.65 € | 1,796.27 € | 1,496.89 € | 1,197.51 € | 898.13 € | 598.76 € | 74.29 € |
*If the cylinder capacity (in liters) is mentioned with 3 digits after the decimal point, it is rounded down or up depending on whether it exceeds half a deciliter or not. E.g.: 2.249 becomes 2.2 and 2.653 becomes 2.7.
Cylinder capacity in l* | H.P. | KW | New to 1 year old | 1 to 2 years old | 2 to 3 years old | 3 to 4 years old | 4 to 5 years old | 5 to 6 years old | 6 to 7 years old | 7 to 8 years old |
---|---|---|---|---|---|---|---|---|---|---|
0,1 – 1,5 | 0 to 8 | 0 to 70 | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € |
1,6 – 1,9 | 9 and 10 | 71 to 85 | 123.00 € | 110.70 € | 98.40 € | 86.10 € | 73.80 € | 67.65 € | 61.50 € | 61.50 € |
2 – 2,1 | 11 | 86 to 100 | 495.00 € | 445.50 € | 396.00 € | 346.50 € | 297.00 € | 272.25 € | 247.50 € | 222.75 € |
2,2 – 2,7 | 12 to 14 | 101 to 110 | 867.00 € | 780.30 € | 693.60 € | 606.90 € | 520.20 € | 476.85 € | 433.50 € | 390.15 € |
2,8 – 3 | 15 | 111 to 120 | 1,239.00 € | 1,115.10 € | 991.20 € | 867.30 € | 743.40 € | 681.45 € | 619.50 € | 557.55 € |
3,1 – 3,4 | 16 to 17 | 121 to 155 | 2,478.00 € | 2,230.20 € | 1,982.40 € | 1,734.60 € | 1,486.80 € | 1,362.90 € | 1,239.00 € | 1,115.10 € |
3,5 and more | > 17 | > 155 | 4,957.00 € | 4,461.30 € | 3,965.60 € | 3,469.90 € | 2,974.20 € | 2,726.35 € | 2,478.50 € | 2,230.65 € |
Cylinder capacity in l* | H.P. | KW | 8 to 9 years old | 9 to 10 years old | 10 to 11 years old | 11 to 12 years old | 12 to 13 years old | 13 to 14 years old | 14 to 15 years old | Older than 15 |
---|---|---|---|---|---|---|---|---|---|---|
0,1 – 1,5 | 0 to 8 | 0 to 70 | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € |
1,6 – 1,9 | 9 and 10 | 71 to 85 | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € |
2 – 2,1 | 11 | 86 to 100 | 198.00 € | 173.25 € | 148.50 € | 123.75 € | 99.00 € | 74.25 € | 61.50 € | 61.50 € |
2,2 – 2,7 | 12 to 14 | 101 to 110 | 346.80 € | 303.45 € | 260.10 € | 216.75 € | 173.40 € | 130.05 € | 86.70 € | 61.50 € |
2,8 – 3 | 15 | 111 to 120 | 495.60 € | 433.65 € | 371.70 € | 309.75 € | 247.80 € | 185.85 € | 123.90 € | 61.50 € |
3,1 – 3,4 | 16 to 17 | 121 to 155 | 991.20 € | 867.30 € | 743.40 € | 619.50 € | 495.60 € | 371.70 € | 247.80 € | 61.50 € |
3,5 and more | > 17 | > 155 | 1,982.80 € | 1,734.95 € | 1,487.10 € | 1,239.25 € | 991.40 € | 743.55 € | 495.70 € | 61.50 € |
*If the cylinder capacity (in liters) is mentioned with 3 digits after the decimal point, it is rounded down or up depending on whether it exceeds half a deciliter or not. E.g.: 2.249 becomes 2.2 and 2.653 becomes 2.7.
Annual road tax
Motorcycle | Amount of the road tax (In EUR) |
---|---|
Cylinder less or = 250 cc | 0 € |
Cylinder more or = 250 cc | 71.54 € |
From 30 years and older | 45.78 € |
100% electric | 0 € |
*If the cylinder capacity (in liters) is mentioned with 3 digits after the decimal point, it is rounded down or up depending on whether it exceeds half a deciliter or not. E.g.: 2.249 becomes 2.2 and 2.653 becomes 2.7.
Tax on entry into service
Trailers and semi-trailers are not subject to the tax on entry into service.
Annual road tax
Trailer | Amount of the road tax (In EUR) |
---|---|
MMA 0 kg to 500 kg inclusive * | 47.26 € |
MMA 501 kg to 3.500 kg inclusive * | 98.08 € |
Trailers and semi-trailers MMA 751 kg to 3.500 kg inclusive* | 98.08 € |
Boat trailer | 45.78 € |
* Trailers and semi-trailers (Article 9, paragraph F, CTA) which are not exempt
Tax on entry into service
For a new registration of a classic car, the tax on entry into service is 74.29 EUR (new owner). No amount is due for the re-registration of a vehicle (same owner, same vehicle but change from a normal plate to an ancestor plate).
For a new registration of a classic car, the tax on entry into service is 61.50 EUR (new owner). No amount is due for the re-registration of a vehicle (same owner, same vehicle but change from a normal plate to an ancestor plate).
Annual road tax
The road tax is 45.78 EUR (flat rate).
The age of a vehicle is not determined according to its year of construction but based on the vehicle's first registration and therefore the number of years since its first entry into service.
You can find the date of first registration on your registration certificate.
Previously, the age at which a vehicle was considered a classic car was 25 years.
Since 2020, this age has increased to 30 years.
To ensure that vehicles between 25 and 30 years old are not suddenly taxed more heavily, a transition period was defined:
tax year 2020: 25 years
tax year 2021: 26 years
tax year 2022: 27 years
tax year 2023: 28 years
tax year 2024: 29 years
tax year 2025: 30 years
The amount of the tax on entry into service is determined by a minimal tariff of 74.29 €.
The amount of the annual road tax is determined by a minimal tariff of 100.98 €.
You can find this information on your registration certificate.
The amount of the tax on entry into service is determined by a minimal tariff of 61.50 €.
The amount of the annual road tax is determined by a minimal tariff of 100.98 €.
You can find this information on your registration certificate.
Tax on entry into service
Vehicles concerned: private cars, cars with different purposes and minibuses, including the vans as referred to in Article 4§3, running, even partially or temporarily, on liquefied natural gas or other liquid hydrocarbons (e.g., CNG, LPG, etc.).
The amount of tax on entry into service is determined either by the fiscal power (fiscal horsepower, calculated based on the cylinder capacity) or by the thermal power (in kW). Of these two parameters, the highest amount is used.
For vehicles previously registered in Belgium or abroad, the age of the vehicle is taken into account in calculating the tax on entry into service. The age of the vehicle is determined by the first known registration date of the vehicle.
You can find this information on your registration certificate.
Cylinder capacity in l* | H.P. | KW | New to 1 year old | 1 to 2 years old | 2 to 3 years old | 3 to 4 years old | 4 to 5 years old | 5 to 6 years old | 6 to 7 years old | 7 to 8 years old |
---|---|---|---|---|---|---|---|---|---|---|
0,1 – 1,5 | 0 to 8 | 0 to 70 | 0.00 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € |
1,6 – 1,9 | 9 and 10 | 71 to 85 | 0.00 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € |
2 – 2,1 | 11 | 86 to 100 | 237.96 € | 214.16 € | 190.37 € | 166.57 € | 142.77 € | 130.88 € | 118.98 € | 107.08 € |
2,2 – 2,7 | 12 to 14 | 101 to 110 | 687.30 € | 618.57 € | 549.84 € | 481.11 € | 412.38 € | 378.01 € | 343.65 € | 309.28 € |
2,8 – 3 | 15 | 111 to 120 | 1,136.63 € | 1,022.97 € | 909.31 € | 795.64 € | 681.98 € | 625.15 € | 568.32 € | 511.49 € |
3,1 – 3,4 | 16 to 17 | 121 to 155 | 2,633.22 € | 2,369.90 € | 2,106.58 € | 1,843.26 € | 1,579.93 € | 1,448.27 € | 1,316.61 € | 1,184.95 € |
3,5 and more | > 17 | > 155 | 5,627.61 € | 5,064.85 € | 4,502.08 € | 3,393.32 € | 3,376.56 € | 3,095.18 € | 2,813.80 € | 2,532.42 € |
Cylinder capacity in l* | H.P. | KW | 8 to 9 years old | 9 to 10 years old | 10 to 11 years old | 11 to 12 years old | 12 to 13 years old | 13 to 14 years old | 14 to 15 years old | Older than 15 |
---|---|---|---|---|---|---|---|---|---|---|
0,1 – 1,5 | 0 to 8 | 0 to 70 | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € |
1,6 – 1,9 | 9 and 10 | 71 to 85 | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € |
2 – 2,1 | 11 | 86 to 100 | 95.18 € | 83.28 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € |
2,2 – 2,7 | 12 to 14 | 101 to 110 | 274.92 € | 240.55 € | 206.19 € | 171.82 € | 137.46 € | 103.09 € | 74.29 € | 74.29 € |
2,8 – 3 | 15 | 111 to 120 | 454.65 € | 397.82 € | 340.99 € | 284.16 € | 227.33 € | 170.50 € | 113.66 € | 74.29 € |
3,1 – 3,4 | 16 to 17 | 121 to 155 | 1,053.29 € | 921.63 € | 789.97 € | 658.31 € | 526.64 € | 394.98 € | 263.32 € | 74,29 € |
3,5 and more | > 17 | > 155 | 2,251.04 € | 1,969.66 € | 1,688.28 € | 1,406.90 € | 1,125.52 € | 844.14 € | 562.76 € | 74,29 € |
*If the cylinder capacity (in liters) is mentioned with 3 digits after the decimal point, it is rounded down or up depending on whether it exceeds half a deciliter or not. E.g.: 2.249 becomes 2.2 and 2.653 becomes 2.7.
Cylinder capacity in l* | H.P. | KW | New to 1 year old | 1 to 2 years old | 2 to 3 years old | 3 to 4 years old | 4 to 5 years old | 5 to 6 years old | 6 to 7 years old | 7 to 8 years old |
---|---|---|---|---|---|---|---|---|---|---|
0,1 – 1,5 | 0 to 8 | 0 to 70 | 0.00 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € |
1,6 – 1,9 | 9 and 10 | 71 to 85 | 0.00 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € |
2 – 2,1 | 11 | 86 to 100 | 197.00 € | 177.30 € | 157.60 € | 137.90 € | 118.20 € | 108.35 € | 98.50 € | 88.65 € |
2,2 – 2,7 | 12 to 14 | 101 to 110 | 569.00 € | 512.10 € | 455.20 € | 398.30 € | 341.40 € | 312.95 € | 284.50 € | 256.05 € |
2,8 – 3 | 15 | 111 to 120 | 941.00 € | 846.90 € | 752.80 € | 658.70 € | 564.60 € | 517.55 € | 470.50 € | 423.45 € |
3,1 – 3,4 | 16 to 17 | 121 to 155 | 2,180.00 € | 1,962.00 € | 1,744.00 € | 1,526.00 € | 1,308.00 € | 1,199.00 € | 1,090.00 € | 981.00 € |
3,5 and more | > 17 | > 155 | 4,659.00 € | 4,193.10 € | 3,727.20 € | 3,261.30 € | 2,795.40 € | 2,562.45 € | 2,329.50 € | 2,096.55 € |
Cylinder capacity in l* | H.P. | KW | 8 to 9 years old | 9 to 10 years old | 10 to 11 years old | 11 to 12 years old | 12 to 13 years old | 13 to 14 years old | 14 to 15 years old | Older than 15 |
---|---|---|---|---|---|---|---|---|---|---|
0,1 – 1,5 | 0 to 8 | 0 to 70 | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € |
1,6 – 1,9 | 9 and 10 | 71 to 85 | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € |
2 – 2,1 | 11 | 86 to 100 | 68.95 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € |
2,2 – 2,7 | 12 to 14 | 101 to 110 | 227.60 € | 199.15 € | 170.70 € | 142.25 € | 113.80 € | 85.35 € | 61.50 € | 61.50 € |
2,8 – 3 | 15 | 111 to 120 | 376.40 € | 329.35 € | 282.30 € | 235.25 € | 188.20 € | 141.15 € | 94.10 € | 61.50 € |
3,1 – 3,4 | 16 to 17 | 121 to 155 | 872.00 € | 763.00 € | 654.00 € | 545.00 € | 436.00 € | 327.00 € | 218.00 € | 61.50 € |
3,5 and more | > 17 | > 155 | 1,863.60 € | 1,630.65 € | 1,397.70 € | 1,164.75 € | 931.80 € | 698.85 € | 465.90 € | 61.50 € |
*If the cylinder capacity (in liters) is mentioned with 3 digits after the decimal point, it is rounded down or up depending on whether it exceeds half a deciliter or not. E.g.: 2.249 becomes 2.2 and 2.653 becomes 2.7.
Annual road tax
The amount of the annual road tax is determined by the engine's fiscal power (fiscal horsepower).
Additional road tax
Vehicles subject to the annual road tax and running on LPG are subject to an additional road tax.
The amount of this tax is determined according to the engine power of the vehicle.
The amount of the tax on entry into service is determined according to the engine power and the age of the vehicle.
The amount of the road tax is the same as for vehicles of the same type.
You can find this information on your registration certificate.
Cylinder capacity (in litres) * | Tax horsepower (h.p.) | Amount of the additional road tax (LPG) |
---|---|---|
0 to 1,3 | > 4 to 7 | 89.16 € |
1,4 to 2,5 | 8 to 13 | 148.68 € |
2,6 to 4,1 | 14 to 20 | 208.20 € |
*If the cylinder capacity (in liters) is mentioned with 3 digits after the decimal point, it is rounded down or up depending on whether it exceeds half a deciliter or not. E.g.: 2.249 becomes 2.2 and 2.653 becomes 2.7.
The amount of tax on entry into service is determined either by the fiscal power (fiscal horsepower, calculated based on the cylinder capacity) or by the thermal power (in kW). Of these two parameters, the highest amount is used.
For vehicles previously registered in Belgium or abroad, the age of the vehicle is taken into account in calculating the tax on entry into service. The age of the vehicle is determined by the first known registration date of the vehicle.
The amount of the annual road tax is determined by the engine's fiscal power (fiscal horsepower).
You can find this information on your registration certificate.
Tax on entry into service
Cylinder capacity in l* | H.P. | KW | New to 1 year old | 1 to 2 years old | 2 to 3 years old | 3 to 4 years old | 4 to 5 years old | 5 to 6 years old | 6 to 7 years old | 7 to 8 years old |
---|---|---|---|---|---|---|---|---|---|---|
0,1 – 1,5 | 0 to 8 | 0 to 70 | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € |
1,6 – 1,9 | 9 and 10 | 71 to 85 | 148.57 € | 133.71 € | 118.86 € | 104.00 € | 89.14 € | 81.71 € | 74.29 € | 74.29 € |
2 – 2,1 | 11 | 86 to 100 | 597.91 € | 538.12 € | 478.33 € | 418.54 € | 358.75 € | 328.85 € | 298.96 € | 269.06 € |
2,2 – 2,7 | 12 to 14 | 101 to 110 | 1,047.25 € | 942.52 € | 837.80 € | 733.07 € | 628.35 € | 575.99 € | 523.62 € | 471.26 € |
2,8 – 3 | 15 | 111 to 120 | 1,496.59 € | 1,346.93€ | 1,197.27 € | 1,047,61 € | 897,95 € | 823,12 € | 748,29 € | 673,46 € |
3,1 – 3,4 | 16 to 17 | 121 to 155 | 2,993.18 € | 2,693.86 € | 2,394.54 € | 2,095.22 € | 1,795.91 € | 1,646.25 € | 1,496.59 € | 1,346.93 € |
3,5 and more | > 17 | > 155 | 5,987.56 € | 5,388.80 € | 4,790.05 € | 4,191.29 € | 3,592.54 € | 3,293.16 € | 2,993.78 € | 2,694.40 € |
Cylinder capacity in l* | H.P. | KW | 8 to 9 years old | 9 to 10 years old | 10 to 11 years old | 11 to 12 years old | 12 to 13 years old | 13 to 14 years old | 14 to 15 years old | Older than 15 |
---|---|---|---|---|---|---|---|---|---|---|
0,1 – 1,5 | 0 to 8 | 0 to 70 | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € |
1,6 – 1,9 | 9 and 10 | 71 to 85 | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € | 74.29 € |
2 – 2,1 | 11 | 86 to 100 | 239.16 € | 209.27 € | 179.37 € | 149.48 € | 119.58 € | 89.69 € | 74.29 € | 74.29 € |
2,2 – 2,7 | 12 to 14 | 101 to 110 | 418.90 € | 366.54 € | 314.17 € | 261.81 € | 209.45 € | 157.09 € | 104.72 € | 74.29 € |
2,8 – 3 | 15 | 111 to 120 | 598.64 € | 523.81 € | 448.98 € | 374.15 € | 299.32 € | 224.49 € | 149.66 € | 74.29 € |
3,1 – 3,4 | 16 to 17 | 121 to 155 | 1,197.27 € | 1,047.61 € | 897,95 € | 748,29 € | 598,64 € | 448,98 € | 299,32 € | 74.29 € |
3,5 and more | > 17 | > 155 | 2,395.02 € | 2,095.65 € | 1,796.27 € | 1,496.89 € | 1,197.51 € | 898.13 € | 598.76 € | 74.29 € |
*If the cylinder capacity (in liters) is mentioned with 3 digits after the decimal point, it is rounded down or up depending on whether it exceeds half a deciliter or not. E.g.: 2.249 becomes 2.2 and 2.653 becomes 2.7.
Cylinder capacity in l* | H.P. | KW | New to 1 year old | 1 to 2 years old | 2 to 3 years old | 3 to 4 years old | 4 to 5 years old | 5 to 6 years old | 6 to 7 years old | 7 to 8 years old |
---|---|---|---|---|---|---|---|---|---|---|
0,1 – 1,5 | 0 to 8 | 0 to 70 | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € |
1,6 – 1,9 | 9 and 10 | 71 to 85 | 123.00 € | 110.70 € | 98.40 € | 86.10 € | 73.80 € | 67.65 € | 61.50 € | 61.50 € |
2 – 2,1 | 11 | 86 to 100 | 495.00 € | 445.50 € | 396.00 € | 346.50 € | 297.00 € | 272.25 € | 247.50 € | 222.75 € |
2,2 – 2,7 | 12 to 14 | 101 to 110 | 867.00 € | 780.30 € | 693.60 € | 606.90 € | 520.20 € | 476.85 € | 433.50 € | 390.15 € |
2,8 – 3 | 15 | 111 to 120 | 1,239.00 € | 1,115.10 € | 991.20 € | 867.30 € | 743.40 € | 681.45 € | 619.50 € | 557.55 € |
3,1 – 3,4 | 16 to 17 | 121 to 155 | 2,478.00 € | 2,230.20 € | 1,982.40 € | 1,734.60 € | 1,486.80 € | 1,362.90 € | 1,239.00 € | 1,115.10 € |
3,5 and more | > 17 | > 155 | 4,957.00 € | 4,461.30 € | 3,965.60 € | 3,469.90 € | 2,974.20 € | 2,726.35 € | 2,478.50 € | 2,230.65 € |
Cylinder capacity in l* | H.P. | KW | 8 to 9 years old | 9 to 10 years old | 10 to 11 years old | 11 to 12 years old | 12 to 13 years old | 13 to 14 years old | 14 to 15 years old | Older than 15 |
---|---|---|---|---|---|---|---|---|---|---|
0,1 – 1,5 | 0 to 8 | 0 to 70 | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € |
1,6 – 1,9 | 9 and 10 | 71 to 85 | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € | 61.50 € |
2 – 2,1 | 11 | 86 to 100 | 198.00 € | 173.25 € | 148.50 € | 123.75 € | 99.00 € | 74.25 € | 61.50 € | 61.50 € |
2,2 – 2,7 | 12 to 14 | 101 to 110 | 346.80 € | 303.45 € | 260.10 € | 216.75 € | 173.40 € | 130.05 € | 86.70 € | 61.50 € |
2,8 – 3 | 15 | 111 to 120 | 495.60 € | 433.65 € | 371.70 € | 309.75 € | 247.80 € | 185.85 € | 123.90 € | 61.50 € |
3,1 – 3,4 | 16 to 17 | 121 to 155 | 991.20 € | 867.30 € | 743.40 € | 619.50 € | 495.60 € | 371.70 € | 247.80 € | 61.50 € |
3,5 and more | > 17 | > 155 | 1,982.80 € | 1,734.95 € | 1,487.10 € | 1,239.25 € | 991.40 € | 743.55 € | 495.70 € | 61.50 € |
*If the cylinder capacity (in liters) is mentioned with 3 digits after the decimal point, it is rounded down or up depending on whether it exceeds half a deciliter or not. E.g.: 2.249 becomes 2.2 and 2.653 becomes 2.7.
Annual road tax
Cylinder capacity (in litres) * | Tax horsepower (h.p.) | Amount of the road tax (In EUR) |
---|---|---|
0 - 0.7 | 4 and lower | 100.98 € |
0.8 - 0.9 | 5 | 126.32 € |
1 - 1.1 | 6 | 182.56 € |
1.2 - 1.3 | 7 | 238.52 € |
1.4 - 1.5 | 8 | 295.02 € |
1.6 - 1.7 | 9 | 351.52 € |
1.8 - 1.9 | 10 | 407.22 € |
2.0 - 2.1 | 11 | 528.40 € |
2.2 - 2.3 | 12 | 649.70 € |
2.4 - 2.5 | 13 | 770.62 € |
2.6 - 2.7 | 14 | 891.79 € |
2.8 - 3 | 15 | 1,013.10 € |
3.1 - 3.2 | 16 | 1,326.86 € |
3.3 - 3.4 | 17 | 1,640.89 € |
3.5 - 3.6 | 18 | 1,954.92 € |
3.7 - 3.9 | 19 | 2,268.29 € |
4 - 4.1 | 20 | 2,582.32 € |
4.2 - 4.3 | 21 | 2,723.16 € |
4.4 - 4.6 | 22 | 2,864.00 € |
4.7 - 4.8 | 23 | 3,004.85 € |
4.9 - 5 | 24 | 3,145.69 € |
5.1 - 5.2 | 25 | 3,286.54 € |
5.3 - 5.5 | 26 | 3,427.38 € |
5.6 - 5.7 | 27 | 3,568.22 € |
5.8 - 5.9 | 28 | 3,709.07 € |
6 - 6.1 | 29 | 3,849.91 € |
6.2 - 6.3 | 30 | 3,990.76 € |
6.4 - 6.6 | 31 | 4,131.60 € |
6.7 - 6.8 | 32 | 4,272.44 € |
6.9 - 7.1 | 33 | 4,413.29 € |
7.2 - 7.3 | 34 | 4,554.13 € |
7.4 - 7.6 | 35 | 4,694.98 € |
7.7 - 7.8 | 36 | 4,835.82 € |
7.9 - 8.1 | 37 | 4,976.66 € |
8.2 - 8.3 | 38 | 5,117.51 € |
8.4 - 8.6 | 39 | 5,258.35 € |
8.7 - 8.8 | 40 | 5,399.20 € |
8.9 - 9.0 | 41 | 5,540.04 € |
9.0 - 9.1 | 42 | 5,680.88 € |
9.1 - 9.2 | 43 | 5,821.73 € |
9.2 - 9.3 | 44 | 5,962.57 € |
9.3 - 9.4 | 45 | 6,103.42 € |
9.4 - 9.5 | 46 | 6,244.26 € |
9.5 - 9.6 | 47 | 6,385.10 € |
9.6 - 9.7 | 48 | 6,525.95 € |
9.7 - 9.8 | 49 | 6,666.79 € |
9.9 - 10 | 50 | 6,807.64 € |
*If the cylinder capacity (in liters) is mentioned with 3 digits after the decimal point, it is rounded down or up depending on whether it exceeds half a deciliter or not. E.g.: 2.249 becomes 2.2 and 2.653 becomes 2.7.
There is no specific rate for hybrid vehicles. The amount of the tax on entry into service and road tax for hybrid vehicles depends on the engine power of the vehicle. You will find this information on your registration certificate.
You can find the rates by clicking on the relevant icons: car, van, etc.
Exemptions
Exemptions
-
Vehicles used as personal transport by:
- war invalid with serious disabilities or a person disabled as a result of acts of terrorism who receive a disability pension of at least 60%;
- persons suffering from complete blindness, complete paralysis of the upper limbs or having undergone amputation of these limbs and persons suffering from a permanent disability resulting directly from the lower limbs and causing a rate of at least 50% ;
-
Vehicles used exclusively for a public service, by an inter-communal structure, an international organisation or a diplomatic body;
-
Vehicles used exclusively for public passenger transport;
-
Vehicles used exclusively for the transport of sick or injured persons and, in the case of road vehicles, registered as ambulances;
-
Motor vehicles used exclusively, either for taxi service or for rental with driver ;
-
motorcycles and mopeds with a cylinder capacity of up to 250 cc ;
-
Vehicles used exclusively for testing by manufacturers or dealers or their employees ;
-
Tractors themselves, workvehicles specially designed for agriculture and trailers, when these vehicles are used exclusively for agricultural work ;
-
Boats and aircrafts ;
-
Motor vehicles used by a Belgian resident and made available to him by his employer established abroad and registered there ;
-
Vehicle of at least 12 tonnes for the transport of goods by road and intended exclusively for national defence, civil protection and disaster response, fire service and other emergency services, police, road maintenance and management.
Most of the exemptions are granted automatically on the basis of the data of the Crossroads Bank for Social Security and the data of Brussels Mobility (Taxi). If you are entitled to an exemption but it does not appear in your tax bill, you can apply via our contact form. Mention the bill number that appears on your tax bill and attach any supporting documents.
You can only be exempted for a vehicle for personal use: private cars, cars with different purposes (break), minibuses and slow vehicles (Aixam, Ligier cars, etc.).
Exceptionally, an exemption from the road tax is also possible for a van if it’s your means of transport. For example, if your medical condition does not allow you to leave your wheelchair when you travel. In such cases, a certificate from your doctor is required to obtain the exemption.
The vehicle must be registered to your name or, if you are a minor or under an extended minority, to the name of your legal representative.
Attention: the exemption applies to only one vehicle per disabled person.
If you have a disability or are a war invalid and your are entitled to an exemption for the tax on entry into service and/or the road tax, attach your invalidity certificate to your application. This certificate must include the following information (applicable as appropriate) :
You are entitled, as a war invalid or victim of terrorism, to a pension of 60 %.
You are completely blind.
Your are paralyzed in the upper limbs.
You have had the upper limbs or part of them amputated.
You have a permanent disability of at least 50% resulting directly from the lower limbs.
In the application, you declare that you will use the vehicle exclusively for your personal transportation and not for the transportation of goods or paid passengers.
In the case of a van, you must also attach a certificate from your doctor confirming the need to use such a van.
Apply for an exemption via our contact form: https://fisc.brussels/mytax/fr/deeplink/bf/request-an-appointment
If you are a taxi driver and are entitled to an exemtion, please apply via our contact form and attach:
-
A copy of the vehicle registration certificate (front and back);
-
A copy of the exemption certificate of the Brussels-Capital Region (orange card or renewal document);
-
The bill number (or a copy of the tax bill);
-
A copy of the licence issued by Flanders or Wallonia.
If the vehicles are exported to another State of the European Economic Area (EEA) within six months of registration are exempt from the tax on entry into service.
In order to obtain the exemption, you must be able to submit the following documents:
proof of the deregistration of the road vehicle from the Vehicle Registration Service (DIV) register;
proof of registration of the road vehicle abroad under definitive arrangements;
If you are a professional car dealer, a copy of the invoice confirming the transfer is sufficient. The proof of payment of this invoice is also valid as proof of registration abroad.
Apply for an exemption by clicking here
You do not have to pay the road tax: you benefit from an exemption. The exemption also applies if the driver is a member of your household.
In both cases, the following documents must be on board the vehicle and must be presented in the event of a check:
A copy of the employment contract or service order proving the relationship of subordination;
A document from your foreign employer that proves that the vehicle was provided.
Changes : moving, new number plate, theft, etc…
Changes : moving, new number plate, theft, etc…
1. Moving
If you move and you have been to the Population Service of your commune, our data will be automatically updated.
You can also manually update your personal details on MyTax, such as your postal address, email and contact and notification preferences.
2. Loss or theft
If your car has been stolen, you must ask the police for an 'attestation de dépossession involontaire/attest van onvrijwillige buitenbezitstelling'. The police report the number plate, which automatically results in its deregistration. This “attestation/attest” must not be sent to the Vehicle Registration Service (DIV) Keep it until you receive the notice of deregistration and the reimbursement of the road tax.
After the deregistration, the road tax will be reimbursed to you for a period that begins on the first day of the month of the deregistration and ends at the end of the tax period.
If your car has been destroyed, you must ask the police for an 'attestation de dépossession involontaire/attest van onvrijwillige buitenbezitsteling'. The police report the number plate, which automatically results in its deregistration. This “attestation/attest” must not be sent to the Vehicle Registration Service (DIV) Keep it until you receive the notice of deregistration and the reimbursement of the road tax.
After the deregistration, the road tax will be reimbursed to you for a period that begins on the first day of the month of the deregistration and ends at the end of the tax period.
In the event of theft, you can claim an exemption for the period starting on the first day of the month of involuntary dispossession and deregistration of the vehicle. Bring a tax appeal to Brussels Fiscality via our contact form.
Please attach the following documents:
- The official certificate of deregistration issued by the Vehicle Registration Service (DIV).
- The certificate of involuntary dispossession (“certificat de dépossession involontaire/attest van onvrijwillige buitenbezitstelling”) issued by the police.
It is also preferable to send a copy of the tax bill along with your tax appeal.
Upon receipt, we will examine your file.
In the event of total loss of your vehicle, there will be no exemption from the road tax for the period between the month of loss and the month of deregistration. Only when your number plate has been deregistered from the DIV will you no longer have to pay the annual road tax from the month of deregistration of the vehicle.
3. Deregistration or change of number plate - change of vehicle
If you change not only the vehicle but also the number plate, you must return your old number plate for deregistration to the Vehicle Registration Service (DIV). Click here for more information.
When you have your number plate deregistered, the amount will be reimbursed in proportion to the months remaining after the 1st day of the month of deregistration. An adapted tax bill will be sent to you.
After your vehicle has been deregistered by the DIV, the transfer and processing of the data takes on average 4 months. It may therefore take some time before you receive your amended tax bill.
Please note: a minimum road tax always applies.
This minimum amount and the flat-rate road tax (which only applies to certain vehicles) cannot be reimbursed.
If you change vehicle, but keep your plate number, you have 4 months to register a new vehicle with the Vehicle Registration Service (DIV) with the same plate number.Click here for more information.
The road tax will no longer be due for your old vehicle. Any amount to be reimbursed will automatically be deducted from the corresponding taxes that would be claimed from you for your new vehicle for a further 12 months.
If you still have an old Belgian number plate and you change vehicle, you will automatically receive a new European number plate. The overpayment of the paid road tax will be reimbursed to you or will be settled with the road tax for your new European number plate if you have indicated the old Belgian number plate on your Vehicle Registration Service (DIV) registration form.
You must return your old Belgian number plate as soon as possible to the DIV. As long as you keep your old number plate, its number remains registered with the DIV and you will continue to receive a tax bill for the road tax for this plate number.
If you keep your number plate, the overpaid road tax will be deducted from the road tax due for the new vehicle.
If you change the number plate, there will be no recalculation. Brussels Fiscality will send you a final account for the old number plate. The overpayment of the tax will be reimbursed to you subject to any compensation of debts.
You will receive a new tax bill for the new vehicle.
If your number plate is deregistered from the DIV, the transfer and processing of the data takes on average 4 months. It may therefore take some time before you receive your adapted tax bill.
Please note: a minimum road tax always applies.
This minimum amount and the flat-rate road tax (which only applies to certain vehicles) cannot be reimbursed.
When you have your number plate cancelled, the amount will be reimbursed in proportion to the months remaining after the 1st day of the month of cancellation. An adapted tax bill will be sent to you.
Please note: if you have paid a flat-rate road tax or a minimum road tax for your vehicle, no reimbursement is possible.
For any changes to your details (registration/number plate deletion/sale/change or transfer of vehicle), you must contact the Vehicle Registration Service (DIV): https://mobilit.belgium.be/en.
Brussels Fiscality uses the data from the DIV to send out the tax bills for the road taxes.
The period between the transfer of the data and the sending of the tax bill can take several months.
4. Transfer of the number plate to the name of the spouse, legal cohabitant or one of the owner's children
You can transfer your european model number plate in the name of your spouse, legal cohabitant or one of your children, if your vehicle or another vehicle is registered simultaneously under the number of the number plate. The necessary certificates must be attached to the registration application form.
If you have already paid the tax on entry into service for the same vehicle, the transfer of the vehicle between spouses and legal cohabitant is made without counting a new tax on entry into service.
Attention: in the case of a number plate transfer between parents and children, the tax on entry into service is due.
In the event of the death of the holder, a European model number plate may also be transferred in the name of his surviving spouse, surviving legal cohabitant or one of his children, provided that the deceased holder's vehicle or another vehicle is simultaneously registered under this plate number. This transfer must take place within 4 months of the date of death. The necessary certificates must be attached to the registration application form.
If you have already paid the tax on entry into service for this vehicle, the transfer of the vehicle between spouses and legal cohabitants is made without counting a new tax on entry into service.
If you wish to deregister the number plate of the deceased person, send back the number plate to the Vehicle Registration Service (DIV). Click here for more information.
As soon as the number plate is deregistered, you no longer have to pay the road tax. The overpayment of the tax will be reimbursed to you subject to any compensation of debts.
5. Changing the fuel type
If you equip your car with an LPG installation after purchase, you must visit a technical inspection centre within 30 days before putting the modified vehicle back into service. The car inspection centre will notify the Vehicle Registration Service (DIV) of this change.
You will then automatically receive a tax bill for the additional road tax.
If you no longer want your car to run on LPG, you must have the complete installation removed and then have the change noted by a technical inspection centre. The technical inspection centre will notify the Vehicle Registration Service (DIV) of this change. Brussels Fiscality will automatically reimburse you the overpayment of the additional road tax.
6. Transfer of a vehicle
When you re-register a vehicle under a different identity, you have to pay another tax on entry into service and road tax.
Example: You have registered your vehicle under a company number and then under a National Number.
Links
Links
Vehicle Registration Service (DIV)
mobilit.belgium.be/en/road/registration-and-deregistration
Brussels Mobility - Brussels Regional Public Service
https://mobilite-mobiliteit.brussels/
Road taxes in Flanders
https://belastingen.vlaanderen.be/verkeersbelastingen
Road taxes in Wallonia
https://www.wallonie.be/fr/demarches/demander-lexoneration-des-taxes-de-circulation-et-de-mise-en-circulation
General info
General info
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.
Calculation
Calculation
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.
Exemption and appeal
Exemption and appeal
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:
the building permit is obtained and
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”.
Declaration
Declaration
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.
Estimated assessment
Estimated assessment
I have received a notification of estimated assessment. What is the purpose of this document?
You receive a notification of estimated assessment if:
You have not submitted your completed and signed declaration in time;
You have not responded to a request for information in time;
You have not complied with the obligations imposed on you by the Brussels Code of Tax Procedure or its implementation decrees;
You have not complied with the obligations resulting from the ordinance of 23 July 1992 on the regional tax payable by holders of real property rights on certain properties;
You have 38 days (37 days for the pre-2022 procedure) to submit your observations on the estimated assessment.
We will respond to your observations, if any, before we register the tax.
You can send your observations by post to the following address:
Bruxelles Fiscalité - Place Saint-Lazare 2 - 1210 Bruxelles, by email to info.fiscalite@fisc.brussels or via www.mytax.brussels.
Tax appeal
Tax appeal
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
Payment
Payment
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 the MyTax online platform: www.mytax.brussels (Log in to the platform, click on ‘My requests’ > ‘New request’ and select the appropriate tax)
Via the contact form: https://fisc.brussels/mytax/fr/deeplink/bf/request-an-appointment
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.
Legal basis
Legal basis
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.
General info
General info
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.
Calculation
Calculation
How is the tax on installations subject to a class 1 or 2 environmental permit calculated?
The amount of the tax is calculated per installation and depends on the surface of the exploitation area and the number of headings included in the environmental permit.
The tax is annual and indivisible. The situation on 1 January of the tax year is taken into account.
Reduction, exemption and appeal
Reduction, exemption and appeal
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.
Declaration
Declaration
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 “My requests” 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.
What is the deadline for submitting my paper declaration?
You must submit your declaration within 69 days of sending the form.
I will submit my application 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 submitted my declaration form too late. What are the consequences?
The administration will determine the amount of your tax on the basis of the information available to it. 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. If you do not agree with the notification of estimated assessment, you can submit your comments in writing within 38 days.
I’m having problems registering on MyTax, and I’m therefore unable to complete my declaration. What should I do?
You can request a paper declaration here. Alternatively, you can send an e-mail to info.fiscalite@fisc.brussels.
I have a new environmental permit for which I have not yet submitted a declaration. How can I do that?
You can declare a new environmental permit by registering on MyTax, via the “My applications” page.
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 (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 submit your observations concerning a notification of rectification of your declaration within 38 days of the date on which the notification was sent to the “Direction de l’Enrôlement”/”Directie Inkohiering”.
* 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 within 37 days of the date on which the notification was sent to the “Direction de l’Enrôlement”/”Directie Inkohiering”.
Notification of estimated assessment
Notification of estimated assessment
I don't agree with the notification of estimated assessment. How can I challenge it?
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 request for information in time;
3) You have not responded to a notification of rectification in time;
4) You have not complied with the obligations imposed on you by the Brussels Code of Tax Procedure or its implementation decrees.
You have 38 days to submit your observations on the estimated assessment. We will respond to your observations, if any, before we register the tax.
You can submit your observations:
- On MyTax in the section “My requests”;
- By e-mail to info.fiscalite@fisc.brussels;
- By regular mail: Bruxelles Fiscalité, Place Saint-Lazare 2, 1210 Bruxelles.
I have received a notification of estimated assessment. What is the purpose of this document?
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 within 38 days of the date on which the notification was sent to the “Direction de l’Enrôlement”/”Directie Inkohiering”.
* Does the tax relate to the year 2021 or an earlier year?
You can submit your observations concerning a notification of estimated assessment within 37 days of the date on which the notification was sent to the “Direction de l’Enrôlement”/”Directie Inkohiering”.
Tax bill
Tax bill
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.
Payment
Payment
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:
Via the MyTax online platform: www.mytax.brussels (Log in to the platform, click on ‘My requests’ > ‘New request’ and select the appropriate tax)
Via the contact form on the website: https://fisc.brussels/mytax/fr/deeplink/bf/request-an-appointment
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.
Legal reference
Legal reference
What is the legal framework for the tax on installations subject to a class 1 or 2 environmental permit?
For the tax:
L'ordonnance du 22 décembre 1994 relative à la reprise de la fiscalité provinciale
For the procedure:
- For taxes relating to years prior to 2022:
L'ordonnance du 21 décembre 2012 établissant la procédure fiscale en Région de Bruxelles-Capitale
- For taxes relating to the year 2022 onwards:
Brussels code of tax procedure
General info
General info
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.
Calculation
Calculation
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.
Reductions, exemptions and tax appeal
Reductions, exemptions and tax appeal
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
Declaration
Declaration
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.
Estimated assessment
Estimated assessment
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.
Tax bill
Tax bill
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
Payment
Payment
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:
Via the MyTax online platform: www.mytax.brussels (Log in to the platform, click on ‘My requests’ > ‘New request’ and select the appropriate tax)
Via the contact form on the website: https://fisc.brussels/mytax/fr/deeplink/bf/request-an-appointment
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.
Legal framework
Legal framework
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
General info
General info
What are the taxes on waste incineration?
These are two taxes:
The tax on waste incineration;
The tax on non-selective waste collection.
Who should pay these taxes?
The tax on waste incineration is payable by operators of incineration plants and waste collectors, transporters and producers of waste located in the Brussels-Capital Region.
The tax on non-selective waste collection concerns waste collected non-selectively by Bruxelles-Propreté. This tax is payable by Bruxelles-Propreté.
How is it taxed?
Each year, the Region sends taxpayers a declaration form. Taxpayers who have not received a declaration form by 1 July each year for the previous tax year are required to request one.
The declaration must be sent or delivered to the head office of Bruxelles Environnement. It contains all the elements necessary to check the collection of the tax due during the period in question.
Provided that the taxpayer submits a declaration within the deadline, the tax will be established on the basis of the data contained in the declaration, after verification. A correction of the data is possible.
If the taxpayer has not submitted a declaration within the prescribed time limit or has not complied with the obligations, Brussels Fiscality will proceed to an estimated assessment on the basis of the information at its disposal.
For more information on the calculation of the tax or the declaration, please contact Bruxelles Environnement.
Calculation
Calculation
How are these taxes calculated?
The tax on waste incineration is set at:
16,59 EUR per tonne of waste incinerated during the tax year 2023;
15,00 EUR per tonne of waste incinerated during the tax year 2022.
The tax on the non-selective collection of waste is set at 29,00 EUR per tonne above a limit of 50% of the total weight of certain types of waste.
Reductions, exemptions and tax appeal
Reductions, exemptions and tax appeal
What are the exemptions?
The incineration of medical waste is exempt from the tax.
More information on environmental permits is also available on the website of Bruxelles Environnement.
How can I apply for an exemption?
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.
What is the deadline for submitting an application for exemption?
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 2023 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 2022 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
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 lodge 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
Tax bill
Tax bill
My tax bill is different from that of previous tax years. Does it really come from Brussels Fiscality?
The application software used by our services has been modified. As a result, our documents and their layout have changed.
I have received my tax bill, but I don't agree. Can I lodge an appeal?
If you do not agree with the amount of your tax bill, you can lodge a motivated complaint with the “Directeur de la direction de l’Enrôlement” or “Directeur van de directie Inkohiering” 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" or RECLAMATION" or "BEZWAARSCHRIFT" as subject.
You can lodge a motivated complaint:
On MyTax in the section "My requests”;
By email : info.fiscalite@fisc.brussels or info.fiscaliteit@fisc.brussels;
By regular mail: Bruxelles Fiscalité, Place Saint-Lazare 2, 1210 Bruxelles
Payment
Payment
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:
Via the MyTax online platform: www.mytax.brussels (Log in to the platform, click on ‘My requests’ > ‘New request’ and select the appropriate tax)
Via the contact form on the website: https://fisc.brussels/mytax/fr/deeplink/bf/request-an-appointment
By regular mail: Bruxelles Fiscalité, Place Saint-Lazare 2, 1210 Bruxelles
Do not forget to mention your taxpayer number and the tax bill number. This number can be found at the top right corner of your tax bill. If you do not have one, please give us your National Register Number.
Legal reference
Legal reference
What is the legal basis for taxes on waste incineration?
You will find all the details and conditions of this tax in the following documents:
Tax on non-selective waste collection:
Ordinance of 14 June 2012 on waste
Tax on waste incineration:
Ordinance of 14 June 2012 on waste
Procedure:
For taxes relating to years prior to 2023: ordinance of 21 December 2012 establishing the tax procedure in the Brussels-Capital Region.
For taxes relating to the tax year 2023 and subsequent years: Brussels code of tax procedure.
General info
General info
What are the taxes on waste incineration?
These are two taxes:
The tax on waste incineration
The tax on non-selective waste collection
Who should pay these taxes?
The tax on waste incineration is payable by operators of incineration plants and waste collectors, transporters and producers of waste located in the Brussels-Capital Region.
The tax on non-selective waste collection concerns waste collected non-selectively by Bruxelles-Propreté. This tax is payable by Bruxelles-Propreté.
How is it taxed?
Each year, the Region sends taxpayers a declaration form. Taxpayers who have not received a declaration form by 1 July each year for the previous tax year are required to request one.
The declaration must be sent or delivered to the head office of Bruxelles Environnement. It contains all the elements necessary to check the collection of the tax due during the period in question.
Provided that the taxpayer submits a declaration within the deadline, the tax will be established on the basis of the data contained in the declaration, after verification. A correction of the data is possible.
If the taxpayer has not submitted a declaration within the prescribed time limit or has not complied with the obligations, Brussels Fiscality will proceed to an estimated assessment on the basis of the information at its disposal.
For more information on the calculation of the tax or the declaration, please contact Bruxelles Environnement.
Calculation
Calculation
How are these taxes calculated?
The tax on waste incineration is set at:
16,59 EUR per tonne of waste incinerated during the tax year 2023;
15,00 EUR per tonne of waste incinerated during the tax year 2022.
The tax on the non-selective collection of waste is set at 29,00 EUR per tonne above a limit of 50% of the total weight of certain types of waste.
Reductions, exemptions and tax appeal
Reductions, exemptions and tax appeal
What are the exemptions?
The incineration of medical waste is exempt from the tax.
More information on environmental permits is also available on the website of Bruxelles Environnement.
How can I apply for an exemption?
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.
What is the deadline for submitting an application for exemption?
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 2023 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 2022 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
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 lodge 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
Tax bill
Tax bill
My tax bill is different from that of previous tax years. Does it really come from Brussels Fiscality?
The application software used by our services has been modified. As a result, our documents and their layout have changed.
I have received my tax bill, but I don't agree. Can I lodge an appeal?
If you do not agree with the amount of your tax bill, you can lodge a motivated complaint with the “Directeur de la direction de l’Enrôlement” or “Directeur van de directie Inkohiering” 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" or RECLAMATION" or "BEZWAARSCHRIFT" as subject.
You can lodge a motivated complaint:
On MyTax in the section "My requests”;
By email : info.fiscalite@fisc.brussels or info.fiscaliteit@fisc.brussels;
By regular mail: Bruxelles Fiscalité, Place Saint-Lazare 2, 1210 Bruxelles
Payment
Payment
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:
Via the MyTax online platform: www.mytax.brussels (Log in to the platform, click on ‘My requests’ > ‘New request’ and select the appropriate tax)
Via the contact form on the website: https://fisc.brussels/mytax/fr/deeplink/bf/request-an-appointment
By regular mail: Bruxelles Fiscalité, Place Saint-Lazare 2, 1210 Bruxelles
Do not forget to mention your taxpayer number and the tax bill number. This number can be found at the top right corner of your tax bill. If you do not have one, please give us your National Register Number.
Legal reference
Legal reference
What is the legal basis for taxes on waste incineration?
You will find all the details and conditions of this tax in the following documents:
Tax on non-selective waste collection:
Ordinance of 14 June 2012 on waste
Tax on waste incineration:
Ordinance of 14 June 2012 on waste
Procedure:
For taxes relating to years prior to 2023: ordinance of 21 December 2012 establishing the tax procedure in the Brussels-Capital Region.
For taxes relating to the tax year 2023 and subsequent years: Brussels code of tax procedure.
General info
General info
What is the parking space tax?
The parking space tax is an environmental tax payable by environmental permit holders who have surplus parking spaces. An excess parking space is a parking space that exceeds the number of parking spaces permitted by COBRACE.
Who is liable for this tax?
The tax is payable by:
- Environmental permit holders who, when applying for an extension or a new permit, have chosen to maintain one or more surplus parking spaces.
- Persons who have maintained or constructed such parking spaces without a permit or in violation of the provisions of their environmental permit.
How is this tax collected?
The environmental tax is an annual tax paid on the basis of data provided by Brussels Environment. Each year, the person liable for the tax receives a notification with the amount of the tax to be paid. This amount must be paid to Brussels Fiscality within the time period specified.
I no longer have an environmental permit. Do I have to pay the tax?
Please send us proof from Brussels Environment of the cessation or transfer of the permit. We can only adjust or cancel the tax if we have proof dated and signed by the competent authority.
Calculation
Calculation
On what basis are parking taxes calculated?
The amount of the tax is obtained by the multiplication of a basis amount, fixed according to the zone in which the building is located, by the number of excess parking spaces.
This basic amount is as follows:
- For buildings located in areas with very good public transport services: EUR 450.
- For buildings located in areas with good public transport services: EUR 350.
- For buildings located in areas with average public transport services: EUR 250.
The basis amounts are indexed annually.
For the following years, the basis amount is increased by 10% each year for the duration of the permit. This increase is cumulative for 15 years.
The basis amount, increased by 10% each year, is then multiplied by the number of excess parking spaces.
For illegal parking spaces, the amount of the tax is doubled. In the event of continued use of such spaces or a new infraction in a subsequent year, the amount of the tax is tripled.
Reduction, exemption and appeal
Reduction, exemption and appeal
What are the exemptions?
The tax is not due for :
- Parking spaces used for housing purposes;
- Parking spaces used for public parking purposes;
- Parking spaces allocated to public parking functions;
- Parking spaces allocated exclusively to craft, industrial, logistical, storage or material service production activities, to shops, to wholesalers, to large specialised shops, to public interest or public service facilities, as well as to hotel establishments;
- Parking spaces exclusively allocated to taxi services.
More information on exemptions on the Brussels Environment website: https://environnement.brussels/thematiques/mobilite/stationnement-cobrace/que-dit-le-cobrace-en-matiere-de-stationnement.
What is the deadline for applying for an exemption?
This period depends on the year to which the tax relates. Please note that this is not necessarily the year in which your tax bill was issued.
* Does the tax relate to the year 2023 or to a later year?
If you wish to benefit from an exemption, you can submit a complaint to the director of the Enrolment Department within 193 days of the date of posting of the tax bill. More information: https://fiscalite.brussels/fr/reclamations-et-recours
* Does the tax relate to the year 2022 or to an earlier year?
If you wish to benefit from an exemption, you can submit an appeal to the Director General within six months of the 7th day following the date of posting of the tax bill. More information: https://fiscalite.brussels/fr/reclamations-et-recours"
How can I benefit from an exemption or a tax reduction?
You may submit a reasoned complaint to the Director of Enrolment by logging on to MyTax ("My Requests" tab) or by post or email (indicating "COMPLAINT" in the subject line) within 193 days of the date of posting of the tax bill, on which you will find the contact details.
I don't agree with the amount of my tax bill. How can I contest 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 issued.
* Does the tax relate to the year 2023 or to a later year?
You can submit a complaint to the Director of Enrolment within 193 days of the date of posting of the tax bill. More information: https://fiscalite.brussels/fr/reclamations-et-recours
* Does the tax relate to the year 2022 or to an earlier year?
You can submit an appeal to the Director General within six months from the 7th day after the date of posting of the tax bill. More information: https://fiscalite.brussels/fr/reclamations-et-recours"
Tax bill
Tax bill
My tax notice is different from that of previous tax years. Does it really come from Brussels Fiscality?
Our services use a new computer application. As a result, the layout of our documents has changed.
I have received my tax bill but I do not agree with it. Can I submit a complaint?
The taxpayer can contest the environmental tax by submitting an appeal against the Brussels-Capital Region, before the tax chamber of the Brussels Court of First Instance, in the forms provided for in Article 1385 decies of the Judicial Code. This appeal must be submitted within six months of the third working day following the sending of the tax bill.
The procedure to be followed 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.
* Does the tax relate to the year 2023 or to a later year?
You can submit a complaint to the Director of Enrolment within 193 days of the date on which the tax bill was sent. More information: https://fiscalite.brussels/fr/reclamations-et-recours
* Does the tax relate to the year 2022 or to an earlier year?
You can submit an appeal to the Director General within six months from the 7th day after the date of posting of the tax bill. More information: https://fiscalite.brussels/fr/reclamations-et-recours"
Payment
Payment
When should I pay the tax?
The regional tax must be paid at the latest 69 days after the date of posting of the tax bill.
I am having difficulties paying my tax on time. Can I request payment in instalments?
You can request a payment plan in the following ways:
Via the MyTax online platform: www.mytax.brussels (Log in to the platform, click on ‘My requests’ > ‘New request’ and select the appropriate tax)
Via the contact form: https://fisc.brussels/mytax/fr/deeplink/bf/request-an-appointment
By post: Brussels Fiscality, Place Saint-Lazare 2, 1210 Bruxelles
Indicate the taxpayer number and the tax roll article number at the top right of your tax bill. If you are unable to provide this information, please indicate your national register number.
Legal basis
Legal basis
What is the legal basis for the parking space tax?
The tax on parking spaces is set by the Brussels Code on Air, Climate and Energy Management (COBRACE).
The publication of this ordinance in the "Moniteur Belge" can be found here: http://www.ejustice.just.fgov.be/mopdf/2013/05/21_1.pdf#Page3
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 year 2022 and subsequent years: Brussels Code of Tax Procedure.
General info
General info
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.
Calculation
Calculation
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.
Reductions, exemptions and tax complaint
Reductions, exemptions and tax complaint
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)
Declaration
Declaration
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.
Estimated assessment
Estimated assessment
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.
Tax bill
Tax bill
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.
Payment
Payment
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 (Log in to the platform, click on ‘My requests’ > ‘New request’ and select the appropriate tax)
Via the contact form: https://fisc.brussels/mytax/fr/deeplink/bf/request-an-appointment
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.
Legal basis
Legal basis
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.
General info
General info
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.
Calculation
Calculation
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.
Reductions, exemptions and tax appeal
Reductions, exemptions and tax appeal
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)
Declaration
Declaration
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 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 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.
Estimated assessment
Estimated assessment
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.
Tax bill
Tax bill
My tax bill is different from that of previous tax years. Does it really come from Brussels Fiscality?
The application software used by our services has been modified. As a result, our documents and their layout have changed.
Payment
Payment
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:
Via the MyTax online platform: www.mytax.brussels (Log in to the platform, click on ‘My requests’ > ‘New request’ and select the appropriate tax)
Via the contact form on the website:https://fisc.brussels/mytax/fr/deeplink/bf/request-an-appointment
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.
Legal basis
Legal basis
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
General info
General info
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.
Calculation
Calculation
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.
Reductions, exemptions and tax appeal
Reductions, exemptions and tax appeal
Are there any exemptions from this tax?
There is no exemption for this tax.
Tax bill
Tax bill
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)
Payment
Payment
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://fisc.brussels/mytax/fr/deeplink/bf/request-an-appointment
- 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.
Legal basis
Legal basis
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.