Tax on non-residential floor space

The tax on non-residential floor space is an annual tax due by the holder of a real right on a built property or part thereof) that is not intended for residential use.

Our platform allows you to submit your declarations, make your payments and, in general, receive and send your mail.

Tutorial: Tax on non-residential floor space

Learn how to manage your taxes on non-residential floor space on MyTax.

Login to MyTax: Legal entities (in french)

Do you need to carry out tax procedures on behalf of a legal person? You must first register as a proxy. Watch the video “Log in to MyTax as a legal person”.

Who has to submit the declaration and pay the tax?

The taxpayer is required to submit the declaration and pay the tax.

In principle, the taxpayers are the full owners, as of 1 January of the tax year, of a building or part of a building that is not used as a residence and is located in the Brussels-Capital Region.

If there is no full owner, the tax must be paid by the leaseholder under an emphyteutic lease, the usufructuary, the holder of the right of superficies (who owns the building but not the land) or the holder of a right of use, as of 1 January of the tax year.

You must submit a declaration form each year, or you may face a penalty.

How is the tax calculated?

The tax on non-residential floor space is calculated using the floor area.

In 2025, the tax amounts to €11.00 per square metre of floor area exceeding the first 300 square metres for all buildings or parts of buildings not intended for residential use, or exceeding the first 2,500 square metres for buildings or parts of buildings used for industrial or craft activities.

The tax amount is, however, limited to 14% of the indexed cadastral income of the building or part of the building for which the tax is due.

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

What are the exemptions?

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, handicapped persons 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 are also exempt from the tax.

If you meet the eligibility criteria, you may be entitled to an exemption. To apply, you must submit the exemption application form available on MyTax.

How and when should I respond to a notice of estimated assessment or a correction notice?

If you fail to submit your declaration on time or do not comply with your legal obligations, Brussels Fiscality will issue an estimated assessment. If you did submit a declaration, but the data appear incorrect, Brussels Fiscality will send a correction notice.
In both cases, you have 31 days to submit your comments, starting from the 7th day after the date the notice was sent. You can send your comments by post or by email.

How and when should I file a tax appeal?

If you disagree with the tax amount, you may submit a reasoned objection to the director of the Enrolment Department. Please include 'Réclamation/Bezwaar' in the subject line. You can submit your appeal by post (Brussels Fiscality, Place Saint-Lazare 2, 1210 Brussels), by e-mail (info.fiscalite@fisc.brussels) or online via MyTax. The tax appeal must be filed within 193 days after the date the tax bill was sent.

How to submit my annual declaration?

Log in. To complete the online declaration form, you should log in first.
Are you trying to log in on behalf of a company or organisation and facing issues? Make sure you are correctly registered as an authorised representative by following the procedure in the French or Dutch video.
Register your built property before 31 December using the form. This allows the administration to provide you with a declaration form. Note: each property only needs to be registered once.
To make sure you don't miss anything, add your email address to your MyTax profile. You will receive notifications when new documents are available or when actions are required on the platform.
Having trouble logging in to MyTax? Check our FAQ.
You can receive a paper declaration form by post, by completing this form before 31 December.
Please note that your request must include a reason.
Once you have received the paper declaration form,complete it, sign it, and send it:
by email to info.fiscalite@fisc.brussels (for requests written in French) or info.fiscaliteit@fisc.brussels (for requests written in Dutch)
- or by post to Place Saint-Lazare/Sint-Lazarusplein 2, 1210 Brussels.
Complete and confirm your declaration. Once your declaration form is available, you'll be notified by email. You then have 62 days to complete and sign it online.
You must submit this declaration every year. Failure to do so may result in a fine.
OR: You can download the declaration form and any supporting document, by 31 December at the latest. Once completed and signed, please return hem within 62 days either by email to info.fiscalite@fisc.brussels (for requests written in French) - or info.fiscaliteit@fisc.brussels (for requests written in Dutch) -, or by post to the following address: Place Saint-Lazare/Sint-Lazarusplein 2, 1210 Brussels.

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