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Tax on non-residential surfaces

The tax on non-residential surfaces is an annual tax due by the holder of a real right on a built building or part of a built building not used for residential purposes.

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Who should pay the tax?

The tax is payable by the person who, on 1 January, is the full owner or, failing that, the emphyteutic lessee, usufructuary, surface right holder or the holder of the right to use all or part of the built building.

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How is the tax calculated?

The tax on non-residential surfaces is calculated on the basis of the floor area.

In 2022, the amount is set at EUR 9.50 per square metre of floor area beyond the first 300 square metres, or the first 2,500 square metres if the area 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.

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What are the exemptions?

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

  1. used by educational establishments organised or subsidised by the public authorities;

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

  3. 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;

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

  5. 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.

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When can I submit a request?

Your request is for a tax bill from the year 2022
You can:

Submit your observations on a notification of estimated assessment (within 31 days from the 7th day after the notification was sent);

Submit your observations on a rectification (within 31 days from the 7th day after the rectification 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 “directeur de la direction de l’enrôlement/directeur van de directie Inkohiering”.

Your request is for a procedure for a tax bill until the year 2021
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 general/directeur-generaal”.

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