Tax on sites that are hazardous, unhygienic or cause nuisance

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You are liable for the tax if, on 1 January of the tax year: 

• you hold a class 1 or 2 environmental permit for a site located in the Brussels-Capital Region;
• you own such a site, and the permit holder is unknown or insolvent;
• you operate a site requiring a class 1 or 2 environmental permit in the Brussels-Capital Region, without having obtained such a permit;
• you own such a site and the operator is unknown or insolvent.

The tax is due annually and is indivisible: even if you cancel your permit during the year, the full amount remains payable.

These are sites whose activities, equipment, or products may have an environmental impact. They are classified into several categories according to their potential impact (from least to most impactful: 3, 1C, 1D, 2, 1B, 1A). Operators of such sites must apply for an environmental permit from Brussels Environment.

Each site is taxed separately, based on the surface area of the operating site and the number of sections included in the environmental permit. 

You can find the exact amounts in the table below:

This is a declaration-based tax. Each year, you are required to submit a declaration. Brussels Fiscality calculates the tax based on the data you provide. Once these data are verified (and corrected if necessary), you will receive a tax bill.

Note: If you fail to submit your declaration on time or do not meet legal obligations, Brussels Fiscality will issue an estimated assessment based on the data available. 

Log in to the External linkMyTax.brussels platform. You will find the declaration form there. 

Complete your profile by adding your email address. That way, you will receive notifications when new documents are available or actions are required. 

Want to log in on behalf of a company? Watch the video ‘How to log in to MyTax as a legal entity’ (in External linkDutch or External linkFrench).

Once the form is available on MyTax, you have 62 days to submit your declaration. 

If the declaration form is not available on the platform by 1 October of the tax year, you must request a form by 31 December via MyTax (tab ‘My Requests’) or via External linkthe contact form.

You can’t log in to MyTax? Check the Opens in new windowFAQ page or phone the MyTax Helpdesk at 02 430 60 60. 

Still having issues? You may exceptionally request a pre-filled paper declaration by completing External linkthis form. Note: You must provide a valid reason for your request. 

You are exempt from the tax if your site or its operation has been out of service for the entire tax year. 

The tax is halved for agricultural and horticultural businesses.

If you believe you qualify for an exemption or reduction, submit a written request to Brussels Fiscality within 193 days from the date the tax bill was sent. 

If you disagree with the tax amount, you may file an objection with the director of the enrolment department (mark ‘objection’ in the subject line), by post, email or via MyTax, within 193 days from the date the tax bill was sent. 

Note: for tax years before 2022, the procedure differs. File your objection with the Director-General (mark ‘objection’ in the subject line), by post, email or via MyTax, within 6 months from the 7th day after the tax bill was sent.

• Ordinance of 22 December 1994 on the transfer of provincial taxation (only in External linkDutch and External linkFrench)
• The Brussels Tax Procedure Code (only in External linkDutch and External linkFrench)
• For the tax years before 2022: Opens in new windowthe ordinance of 21 December 2012 establishing the tax procedure in the Brussels Capital Region (only in Dutch and French)