The tax must be paid by
- People who own, on 1 January (in full ownership), a built-up property (or part of it) on the territory of the Brussels Capital Region which is not used as the residence of the head of a family.
- If there is no full owner, the tax must be paid by the leaseholder, usufructuary, superficiary owner or the holder of a right of use on 1 January of the tax year.
Each year, Brussels Fiscality sends a declaration form to all taxable people. Taxable people who have not received a declaration form by 1 October of the assessment year must request one before 31 December of that year.
This tax is calculated based on the floor area. For 2020, the tax amount is calculated at a rate of €9.00 per m² floor area over the first 300 square meters, or the first 2,500 square meters if it concerns areas meant for industrial or artisanal activities.
Should you disagree with a decision made by the tax authorities, you can file a statement of opposition or lodge an appeal.
The details and requirements of these taxes can be found in the following documents: