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Who should pay the tax?

Must pay the tax:

  • Holders of environmental permits who, when applying for an extension or a new permit for a previously authorised existing facility, have chosen to keep one or more parking space(s).
  • Persons who kept or set up such spaces without a permit or in violation of the terms of their environmental permit.

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How is the tax calculated?

The amount of the tax is obtained by multiplying a basic amount, determined according to the zone in which the building is located, by the number of extra parking spaces. 

This basic amount is as follows: 

  • For buildings located in areas with very good public transport connections: EUR 450;
  • For buildings located in areas with good public transport services: EUR 350;
  • For buildings located in areas with average public transport services: EUR 250.

The basic amounts are indexed.

For the following years, the basic amount is increased by 10% each year for the duration of the permit. This increase is cumulative for 15 years.

The basic amount increased by 10% each year is then multiplied by the number of extra parking spaces.

For illegal parking spaces, the tax is doubled. If these parking spaces are maintained or if there are further violations in a subsequent year, the amount of the tax is tripled.

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What are the exemptions?

The tax is not due for :

  • Parking spaces intended for residential purposes;
  • Parking spaces used for public parking purposes;
  • Parking spaces exclusively assigned to craft, industrial, logistical, warehousing or material service production activities, to shops, to wholesalers, to large specialised shops, to public interest or public service facilities, as well as to hotel establishments;
  • Parking spaces exclusively assigned to taxi services.

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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 prior to 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 “Directeur general/directeur-generaal”. 

If the tax relates to the tax year 2023 or later

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”. 

Do you have any more questions?

Check out our help page