Regional tax levied on businesses and self-employed individuals

Please note: since the 2016 tax year, this tax is no longer due.

• Natural persons: any person who, on 1 January of the tax year, occupies a building on the territory of the Brussels-Capital Region for professional purposes, whether or not to carry out a profitable activity, including liberal professions.
• Legal persons or de facto associations: any organisation that, on 1 January of the tax year, occupies a building on the territory of the Brussels-Capital Region as its registered office, administrative headquarters, operational office or place of business.

Please note: inactive businesses and self-employed persons were also considered taxpayers.

The tax was a flat rate set at €89.00, non-indexed and indivisible.

If you fulfilled the requirements defined in the ordinance, you could be eligible for an exemption. To obtain it, you had to send the required certificate to Brussels Fiscality.

Identified taxpayers received a tax bill mentioning the due amount, and the deadline within which payment had to be made.

Whether or not you were taxed was decided based on the data from the Crossroads Bank for Enterprises (CBE). If the information provided was incorrect, you could Opens in new windowcontact a business counter and request a data update.

The legal provisions regarding this tax were defined by:

• Opens in new windowthe ordinance of 23 July 1992, applicable to the 2014 and 2015 tax years (only available in Dutch and French).
• Opens in new windowthe ordinance of 21 December 2012 establishing the tax procedure in the Brussels-Capital Region (only available in Dutch and French).