Tax on fuel dispensers

For faster treatment of your requests: go to bhg.common.blank_link_warningMyTax, Brussel Fiscality's online platform.

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

The tax on fuel dispensers must be paid by owners of dispensers accessible from public roads, and from which any vehicle can be refuelled.

The amount of the tax is (2026 index):

• €74.20 per fixed dispenser
• €14.90 per mobile dispenser (the tank, the counter and the supply system can be moved as a whole)
• €247.20 per automated dispenser (any pump connected to a device enabling payment transactions)

The tax is due annually and indivisible, and the situation taken into account is that on 1 January of the tax year.

The tax is calculated based on the data declared by the taxpayer.

Once this data is verified, Brussels Fiscality sends out the tax bills.

If the taxpayer fails to submit their declaration on time, or does not comply with their legal obligations, Brussels Fiscality will proceed to an estimated tax assessment based on the data available.

Each year, taxpayers must submit their declaration within 62 days of the date on which it is made available. Since the 2022 tax year, declarations should be submitted online via the bhg.common.blank_link_warningMyTax platform.

To avoid missing anything, add your email address to your MyTax profile: you will be notified of any new documents available and actions to be taken on the platform.

To log in to MyTax as a company, watch the following video:

• in French: bhg.common.blank_link_warningSe connecter à MyTax : Personnes morales
• in Dutch: bhg.common.blank_link_warningAanmelden op MyTax: rechtspersonen 

If your declaration is not available in MyTax on 1 October of the tax year, you must request a declaration form before 31 December of the same tax year, via the bhg.common.blank_link_warningMyTax platform (“My requests” tab > “Declare a new building”)or via the bhg.common.blank_link_warningcontact form. 

Are you unable to log in to MyTax? Check the platform's bhg.common.blank_link_warningFAQ page or phone Brussels Fiscality’s helpdesk at 02 430 60 60. Still having issues? You may exceptionally request a pre-filled paper declaration by completing bhg.common.external_link_warningthis form. Please note: You must provide a valid reason for your request.

The tax does not apply to:

• dispensers used exclusively by the owner and their employees.
• dispensers supplying unleaded petrol.

If you meet one of these conditions, you can benefit from an exemption by sending the necessary supporting documents to Brussels Fiscality.

If you disagree with the amount of the tax, you may file a reasoned appeal with the head of Brussels Fiscality’s department of tax assessment (“directie Inkohiering” in Dutch, “direction Enrôlement” in French). This can be done by post, email or online via bhg.common.blank_link_warningMyTax, within 193 days following the sending date of the tax bill.

The appeal must be written in Dutch or French, and the subject must contain “BEZWAAR” in Dutch, or “RÉCLAMATION” in French.

Tax

• bhg.common.blank_link_warningOrdinance of 22 December 1994 relating to the transfer of provincial taxes (only available in French, Dutch and German)

Procedure

• For taxes related to tax years before 2022: bhg.common.blank_link_warningordinance of 21 December 2012 establishing the tax procedure in the Brussels-Capital Region (only available in French and Dutch)
• For taxes related to the year 2022 onwards: bhg.common.blank_link_warningBrussels Code of Tax Procedure (only available in French, Dutch and German)

bhg.common.external_link_warningSee the tax information sheet (only available in French and Dutch).