Regional tax on tourist accommodation establishments

Below are some useful links to guide you:

1. bhg.common.blank_link_warningRegister your accommodation with Brussels Economy and Employment

• Are you a private individual renting out a room, a flat or a house?
  bhg.common.blank_link_warningClick here to find all the information for private individuals.
• Are you self-employed or a company offering accommodation as a professional activity?
  bhg.common.blank_link_warningClick here to find all the information for self-employed persons and companies.

2. Register your accommodation with Brussels Fiscality, submit your monthly declaration and pay the tax. All of this can be done online via bhg.common.blank_link_warningthe MyTax platform. 

Please note that other legal requirements apply when dealing with other administrations. See bhg.common.blank_link_warningthe list of steps required to operate a tourist accommodation establishment in line with the applicable regulations. 

To log in to MyTax as a company, watch the video in bhg.common.blank_link_warningFrench or bhg.common.blank_link_warningDutch.

You must register and pay this tax if you operate a tourist accommodation establishment. That is: a place where tourists stay one or more nights for a fee on a regular or occasional basis.

For stays of more than 90 days you are not liable for tax, because this does not count as a tourist stay.

bhg.common.external_link_warningSocial tourism accommodation centres are exempt from the tax.

The tax amount is calculated based on the number of overnight stays by tourists in the establishment. Municipal surcharges are added to the regional tax. 

• The number of overnight stays is multiplied by a base amount of €0.0892 per accommodation unit (€0.1115 since 2026). After adding the municipal surcharges, the tax amounts to €4 per unit. 
• This base amount is reduced to €0.0669 for homestays and campsites (€0,0892 for homestays since 2026). After adding the municipal surcharges, the tax amounts to €3 per unit. 

Since the tax year 2026, the tax amount increases to €5 per unit (standard rate) or €4 per unit (homestays). The rate remains unchanged for campsites (€3 per unit). 

As an operator, you are responsible for the registration, monthly declaration and payment. You can carry out these obligations online through bhg.common.blank_link_warningMyTax.

As an operator, you must first register your accommodation via bhg.common.external_link_warningthe form in MyTax. This is a one-time registration per accommodation.

To register with MyTax as a company, you can watch the instruction video in bhg.common.blank_link_warningDutch or bhg.common.blank_link_warningFrench.

You must register new establishments within 31 days of opening. If this deadline is not met, a fine of €1000 per accommodation unit may be imposed.

• Submit your monthly declaration via the via bhg.common.blank_link_warningthe form in MyTax. The declaration refers to the previous month. Select the accommodation for which you want to make a declaration, as well as the total number of nights tourists spent in each unit of accommodation.
• Each declaration must be made within 31 days of the last day of the month for which the declaration is made.
• If the declaration is not submitted or is submitted late, you will automatically receive a notification of estimated assessment. The calculation of this estimated assessment is based on a full occupation situation.
• Based on your declaration, a monthly request for advance payment is automatically generated, including the amount to be paid. This document can only be downloaded on MyTax, under the heading bhg.common.blank_link_warningMy documents.
• Please note that you will not receive notifications by letter or e-mail. If you cannot find the document, please bhg.common.blank_link_warningcontact Brussels Fiscality.

• Make the monthly payment based on your request for advance payment found in the bhg.common.blank_link_warningMy documents section of MyTax. You will find all the necessary information for payment on the transfer form.
• If you do not pay within 2 months, the payment will be requested again at the end of the year with an additional 2%.
• Once per year, you will receive a tax bill with the final balance and any outstanding amount. This final settlement takes place per tax year, which always runs from 1 January to 31 December.

• Social tourism accommodation centres are exempt from the tax. You can find the conditions for being officially recognised as such on bhg.common.blank_link_warningthe website of Brussels Economy and Employment. 
• Overnight stays by minor members of a school group will not be charged. You must declare these stays separately in your declaration and attach a specific form, which you can download here in Dutch or French. This form must be completed by the representative for the school.

• Brussels economy and employment: bhg.common.blank_link_warningRegistering a tourist accommodation establishment

Dutch:

• bhg.common.blank_link_warningOrdonnantie van 21 december 2012 tot vaststelling van de fiscale procedure in het Brussels Hoofdstedelijk Gewest
• bhg.common.blank_link_warningOrdonnantie van 23 december 2016 betreffende de gewestbelasting op de inrichtingen van toeristisch logies

French:

• bhg.common.blank_link_warningOrdonnance du 21 décembre 2012 établissant la procédure fiscale en Région de Bruxelles-Capitale
• bhg.common.blank_link_warningOrdonnance du 23 décembre 2016 relative à la taxe régionale sur les établissements d’hébergement touristique