The tax needs to be paid by the operator of a tourist accommodation establishment, i.e. every accommodation that is regularly or occasionally offered to tourists against payment for one or more nights. When an accommodation is offered to people for more than 90 days, it is not considered as a tourist accommodation establishment. Consequently, the tax is not due.
Managers of social tourism accommodation centres are exempted from the regional tax.
The precise amount of the regional tax is calculated based on how many nights tourists spend in the accommodation in question. Municipal surtaxes are added to the amount of the regional tax.
For more information, please visit the website of Brussels Fiscality.
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Brussels Fiscality is the public tax service of the Brussels-Capital Region.
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