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Tax on waste incineration

A tax is payable on the incineration of waste.

This tax concerns:

  • All waste incinerated in the Brussels-Capital Region
  • All waste collected in the Brussels-Capital Region, but incinerated outside the region.

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Who should pay the tax?

If the waste is incinerated in the Brussel-Capital Region, the tax is payable by the operator of the waste incineration plant.

If the waste is collected in the Brussels-Capital Region, but incinerated outside the region, the tax is payable by the waste collector. In the absence of a collector, the tax is payable by the waste transporter. In the absence of a collector and a transporter, the waste producer pays the tax.

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How is the tax calculated?

The tax is set at EUR 15 (indexed) per ton of waste.

If waste collected in the Brussels-Capital Region is incinerated outside the region, any tax paid at the location of the waste incineration plant is deducted from the Brussels regional tax. The new amount cannot be less than zero.

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How do I file my declaration?

Brussels Environment is responsible for sending and receiving the declaration forms. The data required to establish the tax are transmitted to Brussels Fiscality .

For more information on the declaration procedure, please contact Brussels Environment.

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What are the exemptions?

The incineration of medical waste is exempt from the tax.

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What is the deadline of submitting a request?

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

If the tax relates to a tax year before 2023

You can:

  • Submit your observations on a notification of estimated assessment within 30 days from the 7th day after the notification was sent;
  • Lodge an appeal against a tax bill within 6 months from the 7th day after the tax bill was sent. This appeal is lodged with the director-general.

If the tax relates to a tax year from the tax year 2023 onwards

You can:

  • Submit your observations on a notification of estimated assessment or a rectification (within 31 days from the 7th day following the date of sending the notification);
  • Lodge an appeal against a tax bill within 186 days from the 7th day after the tax bill was sent. This appeal is lodged with the director of the department “Enrôlement/Inkohiering”.

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