Regional tax for household heads and single individuals
Until the tax year 2015, household heads and single individuals in the Brussels-Capital Region were required to pay a flat rate tax.
Please note: since the 2016 tax year, this tax is no longer due.
Who was required to pay the tax?
All household heads and single individuals who, on 1 January of the tax year, used a building in the Brussels-Capital Region as their main or secondary residence.
Civil registers were used to determine household heads.
How much was the tax?
The tax was a flat rate set at €89.00, non-indexed and indivisible.
Who was entitled to an exemption?
If you met the requirements defined in the ordinance of 23 July 1992, you could be eligible for an exemption. Obtaining it required submitting the necessary certificate to Brussels Fiscality.
Payment
Identified taxpayers received a tax bill specifying the amount due and the deadline for payment.
Information update
Whether or not you were taxed was decided based on the data from the National Register of Citizens (NR). If the information provided was incorrect, you could contact the National Register of Citizens in Opens in new windowFrench or Opens in new windowDutch and request a data update.
More information
You can find all details and legal provisions regarding this repealed tax in the following documents. They are only available in Dutch and French.