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Regional tax on billboards

A tax is levied to the natural or legal persons via whom billboards are placed on the territory of the Brussels-Capital Region.

The tax is annual, indivisible and due according to the situation existing on 1st January of the tax year.

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Who should pay the tax?

The tax is due by the natural or legal person who has the right to use the billboard or, if the user is unknown, the tax is due by the owner :

  • of the land on which the billboard is located;

  • of the wall on which the billboard is affixed;

  • of the vehicle used to transport it.

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.

If the taxpayer does not comply with this obligation, the tax due is increased by 50% for the tax year following the tax year in which this notification should have taken place.

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What would be my tax base?

  • 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;

  • Any mobile sign which is placed on the public highway or is visible from the public highway.

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How is the tax calculated?

The tax (2022 index) is :

  • €0,08 per dm2 for each fixed billboard;

  • €503,80 per mobile billboard.

The tax is calculated on the basis of the effective area of the billboard (the area that can be used for posting) with the exclusion of the frame.

For billboards on walls or parts of walls, the taxable area is the area that is effectively used for advertising. For multi-sided billboards, the tax is based on the surface area of all visible sides.

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What are the exemptions?

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.

If you meet the conditions for exemption, you must send a written request to Brussels Fiscality within 186 days of the 7th day following the posting of the tax bill.

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When can I submit a request?

If the tax relates to a tax year prior to 2022

You can:

  • Submit your observations about a notification of estimated assessment within 30 days from the 7th day after the posting of the notification;
  • If you do not agree with the amount of the tax, you can lodge a motivated complaint to the General Director (indicating “COMPLAINT” in the subject line), by post, by email or online via Mytax, within 6 months from the 7th day after the date of posting of the tax bill.

If the tax relates to the tax year 2022 or later

You can:

  • Submit your observations about a notification of estimated assessment within 31 days from the 7th day after the date of the posting of the notification;
  • If you do not agree with the amount of the tax, you can lodge a motivated complaint to the General Director (indicating “COMPLAINT” in the subject line), by post, by email or online via Mytax, within 186 days from the 7th day after the date of the posting of the tax bill.

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