Regional tax on tourist accommodation establishments

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. 

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.

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.

Starting from the tax year 2026, the tax will be increased to €5 per unit (standard rate) or €4 per unit (for homestay accommodations and camping sites).  

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.

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.

• 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.

• 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.

• Social tourism accommodation centres are exempt from the tax. You can find the conditions for being officially recognised as such on Opens in new windowthe website of Brussels Economy and Employment. 
• 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.

• Brussels economy and employment: Opens in new windowRegistering a tourist accommodation establishment

Dutch:

• Opens in new windowOrdonnantie van 21 december 2012 tot vaststelling van de fiscale procedure in het Brussels Hoofdstedelijk Gewest
• Opens in new windowOrdonnantie van 23 december 2016 betreffende de gewestbelasting op de inrichtingen van toeristisch logies

French:

• Opens in new windowOrdonnance du 21 décembre 2012 établissant la procédure fiscale en Région de Bruxelles-Capitale
• Opens in new windowOrdonnance du 23 décembre 2016 relative à la taxe régionale sur les établissements d’hébergement touristique