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Tax on liquid and gaseous fuel dispensers

A tax is levied on liquid or gaseous fuel dispensers located in the Brussels –Capital Region.
The tax concerns dispensers that are installed next to a public road or in private property accessible from a public road and can supply fuel to any motor vehicle.
The tax is annual and indivisible and is due on the basis of the official situation on 1 January of the tax year.

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Who should pay the tax?

The tax is payable by the owner of the dispensing unit.

A taxpayer who in the course of the tax year installs one or more dispensing units has to notify Brussels Fiscality within one month by registered mail or registered email.

This notification must include all the data necessary for the assessment of the tax.

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

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How much is the tax?

The rates vary according to the type of dispenser:

  • Fixed dispenser: 63,00 EUR;

  • Mobile dispenser (the tank, the counter and the supply system can be moved as a whole): 12,60 EUR;

  • Automated dispenser (any pump connected to a device enabling payment transactions): 209,90 EUR.

Note: a single device containing several counters and connected nozzles is deemed to include as many taxable units as there are connected nozzles.

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How is the tax calculated?

Each year Brussels Fiscality sends a declaration form to the taxpayers. Taxpayers who haven't received a declaration form by 1 October of the tax year, must request for it before 31 December of the tax year.

If a taxpayer submits the declaration in time, taxation will be based on the verified declared data. A rectification may take place.

If a taxpayer does not submit the declaration in time or does not meet other legal obligations, Brussels Fiscality will proceed to an estimated assessment based on the information at its disposal.

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What are the exemptions?

The following are not subject to the tax:

  • equipment for the exclusive use of the owner and his employees;

  • unleaded fuel dispensers.

If you meet the conditions set out in the ordinance, you can benefit from an exemption by sending a written request to Brussels Fiscality within 186 days from the 7th day after the tax bill was sent.

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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 on a notification of estimated assessment within 30 days from the 7th day after the notification was sent.
  • If you don't agree with the amount of the tax, you can lodge a motivated complaint to the General Director, within 6 months from the 7th day after the tax bill was sent. You can do this by post, by email or online on MyTax. Indicate 'RÉCLAMATION' as subject.

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

You can:

  • Submit your observations about a notification of estimated assessment within 31 days from the 7th day after the notification was sent.
  • If you don't agree with the amount of the tax, you can lodge a motivated complaint to the Director of the 'Enrôlement/Inkohiering' department within 186 days from the 7th day after the tax bill was sent.You can do this by post, by email or online on MyTax. Indicate 'RÉCLAMATION' as subject.

Do you have any more questions?