Tax on non-residential surfaces

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

This tax must be paid by the full owner on 1 January of the tax year of a building or part of a building located in the Brussels-Capital Region that is not used as a residence.

If there is no full owner, the tax must be paid by the person who holds on 1 January of the tax year a real right to the property, such as a long-term leasehold, usufruct or similar right.

The tax on non-residential surfaces is calculated based on the floor area of the building.

In 2025, the tax rate is €11.00 per square metre of floor area beyond:

•  2,500 m² for buildings used for industrial or craft activities;
• 300 m² for all other buildings or parts of buildings not used as a residence. 

However, the total tax cannot exceed 14% of the indexed cadastral income of the building or part of the building concerned.

The tax is annual and indivisible, based on the situation on 1 January of the tax year. 

Taxation is based on the information declared by the taxpayer. 

After verifying the data, Brussels Fiscality (the Brussels-Capital Region Tax Service) issues the tax bills.

If you fail to submit your declaration on time or do not comply with other legal obligations, Brussels Fiscality will issue an estimated assessment based on the information at its disposal. 

Log in to the online platform Opens in new windowMyTax.brussels. Brussels Fiscality makes the declaration form available on this platform.

Complete your MyTax profile by adding your email address. This way, you’ll receive notifications when new documents are available or when action is required on the platform. 

Want to log in on behalf of a company? Watch the video ‘Logging in to MyTax as a legal entity’ (only available in Opens in new windowFrench or Opens in new windowDutch).

You have 62 days from the date the form is made available on MyTax to submit your declaration. 

If your declaration form is not available on MyTax by 1 October of the tax year, you must request a declaration form by 31 December of the same year. You can do this via MyTax (go to ‘My requests’ > ‘Declare a new building’) or by using Opens in new windowthe contact form.

Having trouble accessing MyTax?

Check the Opens in new windowFAQ page or contact the Brussels Fiscality helpdesk at 02 430 60 60. 

Still having issues? In exceptional cases, you can receive a pre-filled declaration form by completing External linkthis form. Please note: you must provide a valid reason for your request.

If you meet the conditions, you may get an exemption. To do so, submit an exoneration request via MyTax. 

If you disagree with the amount of the tax, you may file an objection including your reasons to the director of the department of Taxation (please include ‘Réclamation’ or ‘Bezwaar’ in the subject line). This can be done by post, by email or online via  Opens in new windowMytax, within 193 days after the tax bill date.

Please note: if the tax is related to a tax year before 2022, the procedure is slightly different. You file the objection including your reasons to the director-general (please include ‘Réclamation’ or ‘Bezwaar’ in the subject line). This can be done by post, by email or online via  Opens in new windowMytax, within six months from the 7th day after the tax bill date. 

For the details and conditions of this tax, please refer to: 

• The ordinance of 23 July 1992 (only available in External linkFrench or External linkDutch )
• The ordinance of 21 December 2012 establishing the tax procedure in the Brussels-Capital Region (only available in External linkFrench or External linkDutch )
• The Brussels Tax Procedure Code (only available in External linkFrench  or External linkDutch)