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Tourist accommodation tax in Brussels: who pays, how much and how to declare

If you let your property to travellers in Brussels, you also pay a regional tax, on top of registering with Brussels Economy and Employment. This guide sums up the rules of Brussels Taxes: who must pay, the amounts, the three obligations and what happens if you are late. It is written by Stayor and checked against the official be.brussels and MyTax pages.

Last checked: 8 October 2026

Who is concerned?

The operator of the property: they are responsible for registration, the monthly declaration and payment. The tax applies to a place where tourists stay one or more nights for a fee, on a regular or occasional basis. Stays of more than 90 days are not taxed, and social tourism accommodation centres are exempt.

The three obligations, in order

  1. Register in MyTax

    Each accommodation is registered once in MyTax, the online service of Brussels Taxes, within 31 days of opening. If you operate several properties, each one must be registered separately.

  2. Declare the nights every month

    Every month you declare in MyTax the nights of the previous month, property by property, within 31 days of the end of the month concerned.

  3. Pay the advance payment request

    Each declaration generates a payment request. It is available only in MyTax, under “My documents”: you do not receive it by post or e-mail. Once a year you receive a tax bill with the balance due (the tax year runs from 1 January to 31 December).

How much does it cost?

The tax equals the number of nights multiplied by a base amount that depends on the type of accommodation, municipal surcharges included. Since 1 January 2026 the tax is charged per overnight stay and per accommodation unit, that is per bedroom or per space arranged for sleeping.

Type of accommodationSince 1 January 2026
Standard accommodation€5 per night and per unit
Homestays and camping sites€4 per night and per unit

Indicative example: a 2-bedroom apartment occupied 10 nights in the month gives 10 nights × 2 units × €5 = €100 at the standard rate. Before 2026 the standard rate was €4. Always check your calculation with Brussels Taxes.

What happens if you are late?

  1. Late registration: a fine of €1,000 may be imposed. The main page speaks of a fine per accommodation unit; the page on the 2026 rectification campaign speaks of a fine per bedroom. Ask Brussels Taxes what applies to your situation.
  2. Missing or late declaration: an estimated assessment is issued automatically, calculated as if the property had been occupied every night. If you receive one, you can ask for a review by providing proof of actual occupancy.
  3. Late payment: if the request is not paid within 2 months, it is requested again at year-end with 2 % added.
  4. Checks: in February 2026 Brussels Taxes wrote to operators who were not compliant for 2023, 2024 and 2025. Unregistered operators are registered automatically.

Five habits to take

  1. Register within 31 days of opening the property.
  2. Note the nights of each property during the month, so you can declare without searching.
  3. Open “My documents” in MyTax every month: no payment request arrives by post.
  4. Keep proof of actual occupancy (bookings, platform statements) so you can challenge an estimated assessment.
  5. Do not mix up the procedures: registering with Brussels Economy and Employment and registering for the tax with Brussels Taxes are two separate procedures.

The rules are changing

The tax rests on the ordinance of 23 December 2016 on the regional tax on tourist accommodation establishments. The amounts rose on 1 January 2026 and may change again; some older official pages show other amounts. Always check be.brussels and MyTax. Brussels Taxes: Place Saint-Lazare 2, 1210 Brussels, +32 2 430 60 60, info.fiscalite@fisc.brussels.

Is your property compliant?

Stayor's free review goes through the registration, the documents and the tax steps, and tells you within 48 hours whether your property is ready, almost ready or not yet. No obligation.

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Frequently asked questions

The operator of the property. According to the official page, they are responsible for registration, the monthly declaration and payment.

Yes. The official page covers places where tourists stay for a fee, on a regular or occasional basis.

No: stays of more than 90 days are not taxed.

In MyTax, the online service of Brussels Taxes. The payment request is only under “My documents”.

Regularise as soon as possible. Without a declaration, an estimated assessment is issued based on full occupancy; you can ask for a review with proof of actual occupancy. Contact Brussels Taxes about your situation.

No. The free review lists the steps and their order, but Stayor does not file the declaration for you and does not give tax advice: for that, see an accountant.

Guides

Sources

This guide is for information only: it is not legal or tax advice. The rules change, always check the official websites.