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Gewestbelasting op aanplakborden

Een belasting wordt geheven ten laste van de natuurlijke of rechtspersonen door wiens tussenkomst aanplakborden zijn geplaatst op het grondgebied van het Brussels Hoofdstedelijk Gewest.

De belasting is jaarlijks verschuldigd en ondeelbaar, op basis van de bestaande toestand op 1 januari van het belastingjaar.

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Welke zou mijn belastingbasis zijn?

  • Elke constructie (alsook de muren of gedeelten van muren en de omheiningen) langs de openbare weg, of op een plaats in open lucht die zichtbaar is vanaf de openbare weg, die gehuurd of gebruikt worden om er reclame op aan te brengen door middel van aanplakking, vasthechting, schildering of door elk ander middel;

  • Elk mobiel paneel dat op de openbare weg in omloop wordt gebracht of vanop de openbare weg zichtbaar is.

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How is the tax calculated?

The tax (2022 index) is :

  • €0,10 per dm2 for each fixed billboard;

  • €563,50 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.

Do you have any more questions?

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