Tax on horse race betting agencies
This is an annual tax for operators of horse race betting agencies within the Brussels-Capital Region. To be liable, the agency needs to be active on 1 January of the tax year, and authorised to accept bets on horse races held abroad.
Who needs to pay this tax?
Any person, association or company operating an agency for betting on horse races in the Brussels-Capital Region on 1 January of the tax year and authorised to accept bets on horse races held abroad, must pay this tax.
How much is the tax?
The tax is €871.90 per agency.
The tax is annual and indivisible, based on the situation on 1 January of the tax year.
How are you taxed?
Brussels Fiscality sends an annual declaration form to taxpayers. If you have not received a declaration form by 1 October of the tax year, you must request one before 31 December of the tax year.
If you submit the declaration form on time, Brussels Fiscality will verify the information provided, correct it if necessary, and use it to assess the tax.
If you fail to submit the declaration form in time or have not complied with other obligations, Brussels Fiscality will proceed with an estimated assessment, based on the information at its disposal.
What are the exemptions?
According to the ordinance, the following agencies are exempt from the tax:
- Agencies within the enclosures where the races take place.
- Offices for mutual betting on horse races held in Belgium.
If you meet any of these conditions, you may get an exemption. To do so, send a written request to Brussels Fiscality within 193 days of the date the tax bill was sent.
More information
Legal base
Full details and conditions of this tax can be found in the sources below. Please note that these sources are available in French and Dutch only.
French:
- Opens in new windowOrdonnance du 22 décembre 1994 relative à la reprise de la fiscalité provinciale
- Opens in new windowOrdonnance du 21 décembre 2012 établissant la procédure fiscale en Région de Bruxelles-Capitale
- Pour les taxes relatives à l'année 2022 et aux années ultérieures : Opens in new windowCode bruxellois de procédure fiscale
Dutch:
- Opens in new windowordonnantie van 22 december 1994 betreffende de overname van de provinciale fiscaliteit
- Opens in new windowordonnantie van 21 december 2012 tot vaststelling van de fiscale procedure in het Brussels Hoofstedelijk Gewest
- Voor de aanslagjaren vanaf 2022: Opens in new windowBrusselse Codex Fiscale Procedure
