Tax on banking institutions and cash dispensers

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. 

This tax is due by the operator or, failing that, the owner of any:

• Banking or financial institution located in the territory of the Brussels-Capital Region on January 1 of the tax year.
• Cash dispenser located in the territory of the Brussels-Capital Region on January 1 of the tax year.

In 2025, the tax amounts to:

• €3632.70 per institution
• €1210.90 per cash dispenser

The tax is annual and indivisible. The situation taken into account is that of January 1 of the tax year.

The tax is levied based on the data declared by the taxpayer.

After verification of the data, Brussels Fiscality sends the tax bills.

If the taxpayer does not submit their declaration within the deadline or does not comply with the legal obligations, Brussels Fiscality will automatically proceed to an estimated tax assessment based on the available information.

Each year, taxpayers must make their declaration(s) within 62 days of the date on which it (they) is (are) made available. Since the 2022 tax year, declarations have been made online, via Opens in new windowthe MyTax platform.

To avoid missing anything, enter your e-mail address in your MyTax profile: you will be notified of new documents available and actions to be taken in the platform.

To log in to MyTax as a company, watch the following video: 

• In French: Opens in new window“Logging in to MyTax as a legal entity”
• In Dutch: Opens in new window“Logging in to MyTax as a legal entity”

If your declaration is not visible in MyTax on October 1 of the tax year, you must request a declaration form before December 31 of the same tax year, via the MyTax platform (“My requests” tab > “Declare a new building”) or via the Opens in new windowcontact form (request can only be filled in French or Dutch).

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. If you are still experiencing difficulties, you can exceptionally receive your pre-filled tax declaration by post by completing this Opens in new windowform (in French)/Opens in new windowform (in Dutch). 
Please note: you must provide a reasoned request.

The following are not subject to the tax:

• Banking or financial institutions with a maximum of one counter and a maximum of one person in full-time employment.
• Notaries' offices and insurance agents' and brokers' offices.
• If you meet these conditions, you must indicate it in your declaration.

• If the tax relates to a tax year before 2022
  If you do not agree with the amount of the tax, you can file a reasoned appeal with the “Directeur général”/”directeur-generaal” (indicating “RÉCLAMATION”/”BEZWAARSCHRIFT” in the subject line), by post, email or online via Opens in new windowMyTax, within 6 months from the 7th day following the date of sending the tax bill. Please note that you have to file your appeal either in French or Dutch.

• If the tax relates to a tax year from 2022 onwards
  If you do not agree with the amount of the tax, you can file a reasoned appeal with the director of the department "Enrôlement/Inkohiering” (indicating “RÉCLAMATION”/”BEZWAARSCHRIFT” in the subject line), by post, email or online via External linkMyTax, within 193 days following the date of sending of the tax bill. Please note that you have to file your appeal either in French or Dutch.

• 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 windowOrdinance of 21 December 2012 establishing the tax procedure in the Brussels-Capital Region (only available in French and Dutch)
• For taxes relating to the year 2022 onwards: Opens in new windowBrussels Code of Tax Procedure (only available in French, Dutch, and German)