Tax on waste incineration

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Is the waste incinerated in the Brussels-Capital Region? The operator of the incineration plant should pay the tax. 

Is the waste collected in the Brussels-Capital Region, but incinerated elsewhere? The waste collector should pay the tax. In the absence of a collector, the waste transporter should pay. In the absence of a transporter, the waste producer pays the tax.  

Since 2022, the tax is set on €15 per tonne of incinerated waste and is indexed annually. 

Do you collect waste in the Brussels-Capital Region for incineration elsewhere and does a similar tax on waste incineration apply at the place of incineration?  Any tax paid is deducted from the Brussels regional tax. The new amount cannot be less than zero. 

The Regional Public Service Brussels Environment sends and receives the declaration forms every year and transmits the data required to establish the tax to Brussels Fiscality. 

If you submit your declaration on time, Brussels Fiscality will calculate the tax based on the declared information. It is always possible that a correction will be made after verification of the data.

If you do not file your declaration on time or if you do not comply with other obligations, Brussels Fiscality will proceed to an estimated assessment. The administration will determine the amount of your tax on the base of the information at its disposal. 

If you want to know more about the calculation of the tax or the declaration procedure, you can contact Brussels Environment

The incineration of medical waste is exempt from the tax.

• Art. 40-44 of the Opens in new windowOrdinance of 14 June 2012 on waste (only in French or Dutch)
• Opens in new windowBrussels Tax Procedure Code (only in French or Dutch)