Tax on billboards
Are you a natural or legal person with the right to use a billboard located in the Brussels-Capital Region? Or are you the owner of the land or wall on which the billboard is placed, or of the vehicle used to transport it? If so, you are subject to a declaration-based annual tax.
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 has to pay the tax?
Any natural or legal person with the right to use a billboard is subject to the tax on billboards.
If the person holding the right to use the billboard is unknown, the tax is due by the owner:
- of the land on which the billboard is located
- of the wall on which the billboard is affixed
- of the vehicle used to transport it
If, during the tax year, you build or move one or more billboards, you must notify Brussels Fiscality within one month by registered post (or e-mail).
This notification must include all the data necessary for the assessment of the tax.
If you fail to comply with this obligation, the tax will increase by 50% for the tax year following the year in which it should have been sent.
The tax is indivisible and due annually: if you stop using the billboard in the course of the year, you must still pay the tax in full.
What is the amount of the tax?
In 2026, the tax amounts to (after indexation):
- €0.10 per dm² for each fixed billboard
- €593.20 per mobile billboard
The tax is calculated according to the useful surface area of the billboard, i.e., the area likely to be used for posting, excluding the frame.
For billboards on (parts of) walls, the taxable area is the area effectively used for advertising. In the case of multi-faceted billboards, the tax is established according to the surface area of all visible faces.
How are you taxed?
The tax on billboards is a declaration-based tax. You must therefore make a declaration each year. Brussels Fiscality assesses tax based on the data you declare. After verifying (and, if necessary, correcting) the data, Brussels Fiscality sends you a tax bill.
Please note: if you do not submit your tax declaration on time or do not comply with the legal obligations, Brussels Fiscality will automatically proceed to an estimated tax assessment based on the available data.
How to submit your annual declaration?
Log in to the Opens in new windowMyTax.brussels online platform. Brussels Fiscality makes the declaration form available to you on this platform.
Complete your profile on MyTax by adding your e-mail address and receive a notification when new documents are available, and when you need to take action on the platform.
Logging in on behalf of a company? Watch the following video:
- In French: Opens in new window“Logging in to MyTax: legal entities”
- In Dutch: Opens in new window“Logging in to MyTax: legal entities”
You have 62 days from the date it is made available on MyTax to submit your tax declaration.
If, on October 1 of the tax year, your declaration is still not available on the platform, you must request a declaration form before December 31. Make your request via the Opens in new windowMyTax platform (“My requests” tab) or via the Opens in new windowcontact form.
Are you unable to log in to MyTax? Visit the Opens in new windowFAQ page or contact the Brussels Fiscality helpdesk at 02/430 60 60. Are you still having difficulties? You can exceptionally receive your pre-filled tax declaration by post by completing Opens in new windowthis form (in French or Dutch). Please note: you must provide a reasoned request.
What are the exemptions?
The following are not subject to the tax:
- billboards attached to commercial buildings and intended to promote the sale of their products.
- billboards used by public authorities or public services.
- billboards used exclusively for notarial advertisements.
- fixed billboards that are only used on the occasion of elections prescribed by law.
- billboards used on sports grounds and directed towards the place where the sports are practiced.
- fixed billboards used exclusively by cultural or sports groups.
If you believe you are entitled to an exemption, you should submit a written request to Brussels Fiscality within 193 days of the date on which the tax bill was sent to you.
Do you not agree with the amount of the tax?
You can file a reasoned appeal with the department "Enrôlement/Inkohiering» (indicating “RÉCLAMATION”/”BEZWAARSCHRIFT” in the subject line), by post, email or online via MyTax, within 193 days following the date of sending of the tax bill. Please note that you must file your appeal either in French or Dutch.
More information
See the tax information sheet (only available in French and Dutch).
Legal base
- Opens in new windowOrdinance of 22 December 1994 relating to the transfer of provincial taxes (only available in French, Dutch and German)
- Opens in new windowBrussels Code of Tax Procedure (only available in French, Dutch, and German)
- For tax years prior to 2022: Opens in new windowordinance of 21 December 2012 establishing the tax procedure in the Brussels-Capital Region (only available in French and Dutch)
