Tax on excess parking spaces

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To log in as a company, watch the video in Opens in new windowFrench or Opens in new windowDutch. 

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

The amount of the tax is calculated by multiplying the number of excess parking spaces by a base amount, which is determined by the zone in which the building is located:

• Zones with very good public transport service: €450.
• Zones with good public transport service: €350.
• Zones with average public transport service: €250.

These base amounts are indexed every year. They also apply to non-licence holders who have retained or created illegal parking spaces.

For subsequent years, the base amount is increased annually by 10% and then multiplied by the number of excess parking spaces still retained on 1 January of the assessment year. This increase is cumulative over a period of 15 years.

Each year, External linkBrussels Environment draws up a list of surplus parking spaces in the Brussels-Capital Region.

Based on this list, Brussels Fiscality levies the taxes and sends tax bills with the amount to be paid.

The tax does not apply to:

• Residential parking spaces.
• Parking spaces used as public car parks.
• Parking spaces exclusively used for craft, industrial, logistical or storage activities, for the production of material services, for retail businesses, wholesale trade, large specialised stores, facilities of collective interest or public service, and hotel establishment.
• Parking spaces reserved exclusively for taxi services.

To benefit from an exemption, you must send the required certificates to Brussels Fiscality. This can be done via the online platform Opens in new windowMyTax or by email.

More information about exemptions can be found on the website of Brussels Environment (in Opens in new windowFrench or in Opens in new windowDutch).

If you do not agree with the amount of the tax, you can file a reasoned appeal to the head of the department of assessment of Brussels Fiscality by post, e-mail or online within 193 days from the mailing date of your tax bill.

The appeal must be written in Dutch or French, and the subject must contain “BEZWAAR” in Dutch, or “RECLAMATION” in French.

Please note that filing an appeal does not suspend the payment obligation. If your objection is upheld, you will be refunded, subject to any potential set-off.

Full details and conditions of this tax can be found in the sources below. Please note that these sources are available in French and Dutch only.

French

• External linkOrdonnance du 2 mai 2013 portant le Code bruxellois de l'Air, du Climat et de la Maîtrise de l'Énergie
• External linkCode bruxellois de procédure fiscale

Dutch

• Opens in new windowOrdonnantie van 2 mei 2013 houdende het Brussels Wetboek van Lucht-, Klimaat- en Energiebeheersing
• Opens in new windowBrusselse Codex Fiscale Procedure

• Opens in new windowFAQ MyTax
• Website of Brussels Environment (in Opens in new windowFrench or in Opens in new windowDutch).