Regional taxes

Timeline of the development and reform of regional taxation:

• 1989: Transfer of six federal taxes, including inheritance tax, property tax and registration duty (in part)
• 1992: Establishment of the first regional tax
• 1993: Transfer of two further federal taxes
• 1995: Transfer of the Agglomeration tax on taxis and taxes of the Province of Brabant following its split
• 2001: Transfer of a host of further federal taxes and the capacity of the Regions to levy additional amounts and grant deductions on personal income tax (Lambermont accords)
• 2002: reduction to nil of the TV/radio licence fee
• 2003: Amendment of legislation on registration duty, inheritance tax and gift tax in the Brussels-Capital Region, especially with regard to rates

What taxes are residents of the Brussels-Capital Region liable to?

Regional taxes

Residents of the Brussels-Capital Region are liable to the autonomous regional tax payable by the head of the household and the autonomous regional tax on non-residential floor space.

Other regional taxes are payable by businesses and the self-employed. Information on these regional taxes is published on the Duties and taxes page in the Working and Doing Business in Brussels section.

Regional tax registers and collections are the responsibility of the Ministry of the Brussels-Capital Region’s Taxes et Recettes (taxes and revenues) department.

Some taxes collected by the federal government are allocated to the Regions (regional taxes). The same goes for Agglomeration taxes and fees, which are additional to some federal taxes, such as personal income tax, property tax and road tax. For more information on agglomeration tax (FR/NL/DE), see the Federal Public Service website.