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Who should pay the tax?

The tax is payable by:

  • The holder of an environmental permit in the Brussels-Capital Region on 1 January of the tax year. If this holder is unknown or insolvent, the owner of the establishment, for which the permit was obtained, is liable for the payment of this tax.
  • If there is no class 1 or 2 permit for an establishment that should have one, it is the operator of the establishment who is liable for the tax. If this operator is unknown or insolvent, the owner of the establishment, for which the permit should have been obtained, is liable to pay this tax.

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What to do in the event of a change of permit and in the event of a change of permit holder?

For further information or for any changes concerning:

  • Class 1 environmental permits, you can contact Brussels Environment.

Application forms for consultation of an environmental permit, cessation of activity and change of holder.

When and how to modify your environmental permit?

  • For class 2 environmental permits, any information can be obtained from the municipal administration of the place of the building, Environmental Permits Department.

Application forms for consultation of an environmental permit, cessation of activity and change of holder.

When and how to modify your environmental permit?

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How is the tax calculated?

The amount of the tax depends on the surface area of the holding, the number of items included in the environmental permit and the number of establishments:

Surface area
1 Section
≤ 5 ares
209,90 EUR
more than 5 up to 10 ares
419,80 EUR
more than 10 up to 100 ares
839,60 EUR
> 100 ares
2099,00 EUR
If the number of sections included in the environmental permit is greater than one, the amount of the tax will be doubled.
Summary table
Surface area
1 Section
>1 Section
≤ 5 ares
209,90 EUR
418,80 EUR
more than 5 up to 10 ares
419,80 EUR
838,60 EUR
more than 10 up to 100 ares
839,60 EUR
1679,20 EUR
> 100 ares
2099,00 EUR
4198,00 EUR

If there are several class 1 or 2 establishments, the amount of the tax is multiplied by the number of establishments.

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

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What are the exemptions?

  • The tax is not due if the establishment or holding has not been in operation for the entire tax year;
  • The tax is reduced by half in the case of agricultural and horticultural businesses.

If you meet the conditions for exemption set out in the ordinance, you can benefit from an exemption by sending a written request to Brussels Fiscality within six months of the seventh day following the sending of the tax bill.

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When can I submit 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 2022

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 for a tax bill within 6 months from the 7th day after the tax bill was sent. This appeal is lodged with the Directeur général.

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

You can:

  • Submit your observations on a notification of estimated assessment or a rectification within 31 days from the 7th day after the notification was sent.
  • Lodge an appeal for 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 direction de l’enrôlement.

Do you have other questions?