On 1st February 2017, the Brussels Region introduced a tourist tax (so-called “tax on tourist accommodation“). This means, that if you are hosting guests in your home, you must collect and remit monthly tax to the tax authorities of the Brussels-Capital Region. This payment is accompanied by a declaration to be made online with these authorities.
Who is affected by this new tax?
You are affected by this new tax if you offer short-term rental accommodation to tourists, for a fee, in the territory of the Brussels-Capital Region.
What is the amount of this tax?
If you’re renting your home, the amount of tax is €3 per night, per accommodation unit (*see definition below)
regardless of the number of guests.
€3 x accommodation unit x number of nights = TAX
What steps need to be taken?
You need to do a few things yourself:
- Proceed with single, compulsory registration (prior notification)
- Submit monthly returns
- Make monthly payments
The declaration and repayment of tax is done monthly. For example, you have until the end of June 2017 to declare and pay tax collected for stays in May.
How do I declare and pay this tax?
Declaration and payment of this tax are made online, on the Brussels administration’s website. You can access it here.
Is Airbnb involved in this process?
No, it is your responsibility to collect, declare and remit all tourist tax collected.
We also remind you that income generated via Airbnb may be subject to income tax and other taxes that you may have to collect and pay. Hosts are responsible for learning about their tax obligations. You can find practical information on our Responsible Hosting pages (FR and NL) pages and access the informative guide produced by Ernst & Young (FR and NL).