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Regional tax on tourist accommodation establishments

Do you offer paid accommodation to tourists? You must register your establishment, submit a monthly declaration and pay a monthly tax based on the number of overnight stays. You can carry out these obligations online through the MyTax application.

For faster treatment of your requests: go to Opens in new windowMyTax, Brussel Fiscality's online platform.

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

Who must register?

You must register and pay this tax if you operate a tourist accommodation establishment. That is: a place where tourists stay one or more nights for a fee on a regular or occasional basis.

For stays of more than 90 days you are not liable for tax, because this does not count as a tourist stay.

Social tourism accommodation centres are exempt from the tax.

How is the tax calculated?

The amount of the regional tax is based on the number of overnight stays made by tourists in the establishment. In addition to the amount of the regional tax, there are surcharges set by the communes.

  • The number of overnight stays is multiplied by the basic amount of €0.0892 per accommodation unit in the establishment in question (i.e. a bedroom or a space fitted out for this purpose). After the addition of the surcharges, the tax will amount to €4 per unit.
  • This basic amount is reduced to €0.0669 for homestay accommodations and camping sites. The total amount of the tax, after adding the additional communal cents, will therefore be €3 per unit.

How are you taxed?

As an operator, you are responsible for the registration, monthly declaration and payment. You can carry out these obligations online through Opens in new windowMyTax.

1. One-time registration

As an operator, you must first register your accommodation via External linkthe form in MyTax. This is a one-time registration per accommodation.

To register with MyTax as a company, you can watch the instruction video in Opens in new windowDutch or Opens in new windowFrench.

You must register new establishments within 31 days of opening. If this deadline is not met, a fine of €1000 per accommodation unit may be imposed.

If you don’t have access to the registration forms on MyTax, you can download them here

Some of the documents are not available in this language. You can find them below in the available languages.

2. Monthly declaration

  • Submit your monthly declaration via the via Opens in new windowthe form in MyTax. The declaration refers to the previous month. Select the accommodation for which you want to make a declaration, as well as the total number of nights tourists spent in each unit of accommodation.
  • Each declaration must be made within 31 days of the last day of the month for which the declaration is made.
  • If the declaration is not submitted or is submitted late, you will automatically receive a notification of estimated assessment. The calculation of this estimated assessment is based on a full occupation situation.
  • Based on your declaration, a monthly request for advance payment is automatically generated, including the amount to be paid. This document can only be downloaded on MyTax, under the heading Opens in new windowMy documents.
  • Please note that you will not receive notifications by letter or e-mail. If you cannot find the document, please Opens in new windowcontact Brussels Fiscality.

If you don’t have access to the registration forms on MyTax, you can download them here

Some of the documents are not available in this language. You can find them below in the available languages.

3. Monthly payment

  • Make the monthly payment based on your request for advance payment found in the Opens in new windowMy documents section of MyTax. You will find all the necessary information for payment on the transfer form.
  • If you do not pay within 2 months, the payment will be requested again at the end of the year with an additional 2%.
  • Once per year, you will receive a tax bill with the final balance and any outstanding amount. This final settlement takes place per tax year, which always runs from 1 January to 31 December.

Exemptions

  • Social tourism accommodation centres are exempt from the tax. You can find the conditions in the Opens in new windowordinance of 8 May 2014 on tourist accommodations, which is available in Dutch, French and German.
  • Overnight stays by minor members of a school group will not be charged. You must declare these stays separately in your declaration and attach a specific form, which you can download here in Dutch or French. This form must be completed by the representative for the school.

Read more

For further details, consult the official tax information sheet (only available in Dutch and French):

Legal base

Dutch:

French:

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Regional tax on tourist accommodations | Brussels-Capital Region