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Generic Tax Name Motor vehicles tax - Tax on traffic circulation
Tax name in the national language Taxe de circulation / Verkeersbelasting
Tax name in English Tax on traffic circulation
Member State BE-Belgium
Tax in force since 1973/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Code of taxes assimilated (CTA) to income taxes and the decrees issued for its implementation.

As regards the tax on traffic circulation, which falls within the competence of the Flemish Region, the provisions specified in the "Vlaamse Codex Fiscaliteit" (Flemish Tax Code) apply.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

The taxes on traffic are a regional tax whose administration is still assumed by the central authority for the Brussels-Capital Region (and by the Regions themselves for the Flemish Region and the Walloon Region, see ‘tax collector'). Since 2002 however, the regional authorities benefit all tax revenues except for the local surcharge. 

 

Surcharge in favour of the municipalities

This surcharge applies to all vehicles liable to the circulation tax, except:

a. to vehicles exclusively used for paid conveyance of passengers by virtue of a license to supply not regularly scheduled transportation;

b. to vehicles for which an abatement of the circulation tax was granted for exclusive use within the confines of a port;

c. to vehicles liable to the daily tax (vehicles used in Belgium with a foreign number plate). 

Where applicable, the additional circulation tax (ACT) must be added.

 
Geographical Scope

Belgian territory.

 
Taxpayers

The circulation tax must be paid by anyone who uses for private use or exploits steam or motor vehicles whether he has ownership or usual or permanent disposal of them.

The tax must be paid by the natural or legal person who is or must be mentioned on the vehicle registration document as long as a vehicle is or must be registered under the name of this person in the registers of the vehicle registration office DIV.

 
Tax object and basis of assessment

1. Walloon Region and Brussels-Capital Region

 

Taxable vehicles

The tax is levied on steam vehicles or motor vehicles, as well as on their trailers and semi-trailers, which are used for the carriage of passengers and also on similar vehicles used for the carriage of goods by road.

Motor vehicles are in principle listed in conformity with the regulations concerning their registration at the vehicle registration office DIV. However, a dispensation exists for motor vehicles intended for the carriage of goods, having a maximum allowable mass not exceeding 3.5 tonnes and registered at the DIV as “light trucks”, since a fiscal definition of “light trucks” has been introduced from tax year 2006 on.

With respect to taxes assimilated to income taxes, vehicles designed and constructed for the carriage of goods and having a maximum allowable mass not exceeding 3.5 tonnes, are for tax purposes considered as “light trucks” if they are part of one of the four following groups:

1. “Single Cab Pickups”, that is to say vehicles consisting of a single cab totally separated from the cargo space and comprising no more than two seating positions exclusive the driver, and an open loading platform. The latter may be closed by means of a canvas, a flat horizontal cover or a construction intended to protect the load.

2. Double Cab Pickups”, that is to say vehicles consisting of a double cab, totally separated from the loading area and comprising not more than six seating positions exclusive the driver, and an open loading platform. The latter may be closed by means of a canvas, a flat horizontal cover or a construction intended to protect the load.

Pickup-type vehicles will for tax purposes be considered as light trucks.

 

3. Vans with a single row of seats”. These vehicles shall “concurrently” comprise, onthe one hand a passenger compartment of not more than two seating positions exclusive the driver and, on the other hand, a loading area separated from the passenger compartment. The passenger compartment and the loading area shall be separated by a partition with a height of not less than 20 cm or, in the absence of such a partition, by the back of the seats. The loading area shall cover at least 50% of the wheel base. Moreover, the whole surface of the loading area shall consist of an integrated, permanent or durably fixed, horizontal platform having no additional anchorages for seats or safety belts.

4. Vans with two rows of seats”. These vehicles shall “concurrently” comprise, on the one hand, a passenger compartment of not more than six seating positions exclusive the driver and, on the other hand, a loading area separated from the passenger compartment. Here, the passenger compartment and the loading area have to be separated completely by a non-detachable rigid partition running right across the width and the height of the inner compartment. The loading area shall cover at least 50% of the wheel base. Moreover, the whole surface of the loading area shall consist of an integrated, permanent or durably fixed, horizontal platform having no additional anchorages for seats or safety belts.

 

Where vehicles registered with the DIV as light trucks do not meet the conditions set in respect of their category, they are deemed to be (private) motor cars, twin-purpose cars or minibuses, depending on their construction.

The tax base is determined according to the engine power, the cylinder capacity or the maximum allowable mass of the vehicle. For motor cars, twin-purpose cars and minibuses not fitted with electromotors and liable to circulation tax, the tax is determined by the number of HP, which is calculated on the basis of a formula in which all the data are related to the cylinder capacity in litres.

 

Example

A car has a four-cylinder engine with an internal diameter of 76 mm. Its piston stroke is 80 mm. The cylinder capacity is therefore 1.5 litres. The fiscal power, expressed in HP, is :

 

HP = 4 x cylinder capacity + [Weight (in 100 kg)]/4

 

For that car, the second term in the formula is replaced by a coefficient which varies according to the cylinder capacity. For a cylinder capacity of 1.5 litres, the coefficient is equal to 2.25. The fiscal rating in HP amounts therefore for that car to :

 

4 x 1.5 + 2.00 = 8HP.

 

 

2. Flemish Region

 

 

Taxable vehicles

 

The tax is levied on steam vehicles or motor vehicles, as well as on their trailers and semi-trailers, which are used for the carriage of passengers and also on similar vehicles used for the carriage of goods by road.

 

Motor vehicles are in principle listed in conformity with the regulations concerning their registration at the vehicle registration office DIV. However, a dispensation exists for motor vehicles intended for the carriage of goods, having a maximum allowable mass not exceeding 3.5 tonnes and registered at the DIV as “light trucks”, since a fiscal definition of “light trucks” has been introduced from tax year 2006 on.

 

With respect to taxes assimilated to income taxes, vehicles designed and constructed for the carriage of goods and having a maximum allowable mass not exceeding 3.5 tonnes, are for tax purposes considered as “light trucks” if they are part of one of the four following groups:

 

1. “Single Cab Pickups”, that is to say vehicles consisting of a single cab totally separated from the cargo space and comprising no more than two seating positions exclusive the driver, and an open loading platform. The latter may be closed by means of a canvas, a flat horizontal cover or a construction intended to protect the load.

 

2. Double Cab Pickups”, that is to say vehicles consisting of a double cab, totally separated from the loading area and comprising not more than six seating positions exclusive the driver, and an open loading platform. The latter may be closed by means of a canvas, a flat horizontal cover or a construction intended to protect the load.

 

Pickup-type vehicles will for tax purposes be considered as light trucks.

 

3. Vans with a single row of seats”. These vehicles shall “concurrently” comprise, onthe one hand a passenger compartment of not more than two seating positions exclusive the driver and, on the other hand, a loading area separated from the passenger compartment. The passenger compartment and the loading area shall be separated by a partition with a height of not less than 20 cm or, in the absence of such a partition, by the back of the seats. The loading area shall cover at least 50% of the wheel base. Moreover, the whole surface of the loading area shall consist of an integrated, permanent or durably fixed, horizontal platform having no additional anchorages for seats or safety belts.

 

4. Vans with two rows of seats”. These vehicles shall “concurrently” comprise, on the one hand, a passenger compartment of not more than six seating positions exclusive the driver and, on the other hand, a loading area separated from the passenger compartment. Here, the passenger compartment and the loading area have to be separated completely by a non-detachable rigid partition running right across the width and the height of the inner compartment. The loading area shall cover at least 50% of the wheel base. Moreover, the whole surface of the loading area shall consist of an integrated, permanent or durably fixed, horizontal platform having no additional anchorages for seats or safety belts.

 

Where vehicles registered with the DIV as light trucks do not meet the conditions set in respect of their category, they are deemed to be (private) motor cars, twin-purpose cars or minibuses, depending on their construction.

 

The tax base is determined according to the engine power, the cylinder capacity or the maximum allowable mass of the vehicle. For motor cars, twin-purpose cars and minibuses not fitted with electromotors and liable to circulation tax, the tax is determined by the number of HP, which is calculated on the basis of a formula in which all the data are related to the cylinder capacity in litres.

 

Example

 

A car has a four-cylinder engine with an internal diameter of 76 mm. Its piston stroke is 80 mm. The cylinder capacity is therefore 1.5 litres. The fiscal power, expressed in HP, is :

 

 HP = 4 x cylinder capacity + [Weight (in 100 kg)]/4

 

 For that car, the second term in the formula is replaced by a coefficient which varies according to the cylinder capacity. For a cylinder capacity of 1.5 litres, the coefficient is equal to 2.25. The fiscal rating in HP amounts therefore for that car to :

 

 4 x 1.5 + 2.00 = 8HP.

 

 
Deductions, Allowances, Credits, Exemptions

1. Walloon Region and Brussels-Capital Region

 

Exemptions

As for motor vehicles and compound vehicles with a maximum allowable mass of not less than 12 tons used for road transport, the following, among others, are exempt from the tax : motor vehicles and compound vehicles used exclusively for the services of national defence, civil defence or contingency, for fire departments and other emergency services, for services in charge of public order, maintenance and management of the road system, as well as a few other motor vehicles and compound vehicles.

As for the other taxable vehicles, the following, among others, are exempt from the tax: vehicles used exclusively for a public service of the various authorities, vehicles exclusively used for public transport, ambulances and vehicles used as a personal means of transport by badly disabled war invalids or other disabled people, certain agricultural vehicles and vehicles of the like, vehicles used exclusively as a taxi, motorcycles not exceeding 250 cm3 as well as a few other vehicles.

 

Tax abatements

In certain cases and provided certain well defined conditions are met, the following abatements can be granted :

a. abatement for long time utilization of the vehicles (only for certain vehicles used exclusively for paid conveyance of passengers) ;

b. abatement for exclusive use within the confines of a port (only for certain vehicles used exclusively for transportation of goods or objects) ;

c. abatement for car fleets (only for certain vehicles used exclusively for paid conveyance of passengers).

 

2.Flemish Region

 

Exemptions

As for motor vehicles and compound vehicles with a maximum allowable mass of not less than 12 tons used for road transport, the following, among others, are exempt from the tax : motor vehicles and compound vehicles used exclusively for the services of national defence, civil defence or contingency, for fire departments and other emergency services, for services in charge of public order, maintenance and management of the road system, as well as a few other motor vehicles and compound vehicles.

As for the other taxable vehicles, the following, among others, are exempt from the tax: vehicles used exclusively for a public service of the various authorities, vehicles exclusively used for public transport, ambulances and vehicles used as a personal means of transport by badly disabled war invalids or other disabled people, certain agricultural vehicles and vehicles of the like, vehicles used exclusively as a taxi, motorcycles not exceeding 250 cm3 as well as a few other vehicles.

 

Tax abatements

In certain cases and provided certain well defined conditions are met, the following abatements can be granted :

a. abatement for long time utilization of the vehicles (only for certain vehicles used exclusively for paid conveyance of passengers) ;

b. abatement for exclusive use within the confines of a port (only for certain vehicles used exclusively for transportation of goods or objects) ;

c. abatement for car fleets (only for certain vehicles used exclusively for paid conveyance of passengers).

 

Further particular provisions :

The Flemish Region grants an exemption from circulation tax for trailers and semi-trailers with a MAM not exceeding 750 kg, towed exclusively by motor cars, twin-purpose cars, minibuses, ambulances, motorcycles, light trucks, camping cars, buses or coaches.

This exemption only applies to taxpayers who are not legal persons.

N.B.: Camping trailers and trailers for the transportation of one boat remain liable to the fixed-rate charge.

Moreover, as from 1 January 2012, the Flemish Region has also introduced an exemption for vehicles which are deployed by transporters subsidized by the Flemish Region and used exclusively for the transportation of disabled persons or persons with severely reduced mobility.

 

 
Rate(s) Structure

1. Walloon Region and Brussels-Capital Region

 

Where the rates are indexed, the amounts mentioned hereafter, irrespective of any changes in the law which may occur meanwhile, are applicable from 1 July 2014 till 30 June 2015.

A. Motor cars, twin-purpose vehicles and minibuses

HP

Tax in euro
(without surcharges)

4 or less

   69.96

5

   87.60

6

  126.48

7

  165.36

8

  204.48

9

  243.60

10

  282.24

11

  366.24

12

  450.24

13

  534.00

14

  618.00

15

  702.00

16

  919.56

17

1,137.24

18

1,354.80

19

1,572.00

20

1,789.68

for each additional HP above 20 HP

    97.56

 

B. Motor vehicles intended for road haulage, whose maximum allowable mass is less than 3,500 kg

19.32 euro per 500 kg of maximum allowable mass (exclusive surcharges) with application of a minimum tax amounting to 31.25 euro (34.38 euro, surcharges included) for the first 0-500 kg bracket.

C. Motorcycles

Uniform 49.56 euro tax (exclusive surcharges).  Where the cylinder capacity does not exceed 250 cm3, an exemption from circulation tax is granted, but a small tax is levied by the local authorities.

D. Coaches and buses

  • if HP is less or equal than 10: 4.44 euro per HP with a minimum of 70.19 euro (exclusive surcharges).
  • if HP is more than 10: 4.44 euro per HP + 0.24 euro per HP above 10 HP, with a maximum rate of 12.48 euro per HP (exclusive surcharges).

E. Motor vehicles or compound vehicles intended for road haulage

If the maximum allowable mass (MAM) of those vehicles exceeds 3,500 kg, the tax amounts are based on tax scales taking into consideration the MAM, the number of axles and the nature of the suspension (on the one hand driving axles with a pneumatic suspension or a suspension recognised as equivalent, and on the other hand the other suspension systems).

Where a self-propelling vehicle is concerned, the MAM to be taken into account is its own MAM; where a compound vehicle is concerned, the MAM to be taken into consideration is the sum of the MAMs of the vehicles making up the compound vehicle.

There are 338 tariff rates (surcharges are still to be added), subdivided in 10 tables:

1. Self-propelled motor vehicles

  1. Motor vehicle with not more than two axles (30 rates, varying from 59.97 euro to 337.04 euro)
  2. Motor vehicle with three axles (22 rates, varying from 209.67 euro to 448.59 euro)
  3. Motor vehicle with four axles (18 rates, varying from 248.44 euro to 552.11 euro)
  4. Motor vehicle with more than four axles (58 rates, varying from 59.97 euro to 552.11 euro)

2. Compound vehicles

  1. Motor vehicle with not more than two axles and trailer or semi-trailer with a single axle (50 rates, varying from 59.97 euro to 524.15 euro)
  2. Motor vehicle with two axles and trailer or semi-trailer with two axles (30 rates, varying from 260.29 euro to 705.98 euro)
  3. Motor vehicle with two axles and trailer or semi-trailer with three axles (16 rates, varying from 471.00 euro to 771.35 euro)
  4. Motor vehicle with three axles and trailer or semi-trailer with not more than two axles (16 rates, varying from 429.20 euro to 844.70 euro)
  5. Motor vehicle with three axles and trailer or semi-trailer with three axles (16 rates, varying from 286.07 euro to 771.35 euro)
  6. Compound vehicles made up differently from the configurations mentioned in V to IX (82 rates, varying from 59.97 euro to 808.01 euro)

 

Examples

  1. Two-axled truck with a MAM of 10,000 kg: 164.68 euro when pneumatic suspension and 205.85 euro when not;
  2. Three-axled truck with a MAM of 20,000 kg: 262.15 euro when pneumatic suspension and 374.52 euro when not;
  3. Four-axled truck with a MAN of 25,000 kg: 269.14 euro when pneumatic suspension and 448.59 euro when not;
  4. Five-axled truck with a MAM of 30,000 kg: 337.21 euro when pneumatic suspension and 534.86 euro when not;
  5. Two-axled tractor and single-axled semi-trailer with a MAM of 20,000 kg: 309.87 euro when pneumatic suspension and 393.26 euro when not;
  6. Two-axled truck and two-axled trailer with a MAM of 30,000 kg: 433.81 euro when pneumatic suspension and 580.37 euro when not;
  7. Three-axled tractor and two-axled semi-trailer with a MAM of 43,000 kg: 571.00 euro when pneumatic suspension and 844.70 euro when not;
  8. Three-axled tractor and three-axled semi-trailer with a MAM of 43,000 kg: 313.61 euro when pneumatic suspension and 771.35 euro when not.

 

F. Trailers and semi-trailers with a maximum allowable mass (MAM) not exceeding 3,500 kg

          32.64 euro (exclusive surcharges) when MAM not exceeding 500 kg;

          68.04 euro (exclusive surcharges) when MAM exceeding 500 kg and not exceeding 3,500 kg.

 

G. Vehicles liable to a fixed-rate charge

This tax amounts to 31.73 euro (exclusive surcharges) and is levied on:

  • motor cars, twin-purpose cars and minibuses and motorcycles older than 25 years;
  • camping trailers and trailers for the transportation of one boat;
  • collectors’ military vehicles older than 30 years.

The minimum rate on all vehicles liable to circulation tax amounts to 31.73 euro (exclusive surcharges).

 

Additional circulation tax (ACT)

This tax is levied on all cars, twin-purpose cars and minibuses equipped with an LPG installation. The amounts depend on the fiscal power of the vehicle (HP):

  • max. 7 HP:            89.16 euro
  • from 8 to 13 HP:   148.68 euro
  • more than 13 HP:  208.20 euro

Where the vehicle is exempted from circulation tax, it is also exempted from the additional circulation tax, except in certain cases (i.a. ambulances, cars used for private purpose by badly disabled war veterans or by handicapped persons, vehicles used exclusively as taxis, etc.). The yearly indexation does not apply to the ACT and no municipal surcharge is levied.

 

Summary tariff table circulation tax

Save changes in legal provisions having occurred in the meantime, the following circulation tax tariffs, surcharges included, apply from 1 July 2014 till 30 June 2015. The table hereafter illustrates the tariffs applying to vehicles with a cylinder capacity of not more than 4.1 litres.

Tax amounts in euro

Cylinder capacity in litres

HP

Tax

0.7 or less

4

                 76.96

0.8 – 0.9

5

                 96.36

 

 

 

1.0 – 1.1

6

                139.13

1.2 – 1.3

7

                181.90

1.4 – 1.5

8

                224.93

1.6 – 1.7

9

                267.96

1.8 – 1.9

10

                310.46

 

 

 

2.0 – 2.1

11

                402.86

2.2 – 2.3

12

                495.26

2.4 – 2.5

13

                587.40

2.6 – 2.7

14

                679.80

2.8 – 3.0

15

                772.20

 

 

 

3.1 – 3.2

16

             1,011.52

3.3 – 3.4

17

             1,250.96

3.5 – 3.6

18

             1,490.28

3.7 – 3.9

19

             1,729.20

 

 

 

4.0 – 4.1

20

              1,968.65

As far as vehicles fitted with an LPG fuel system are concerned, the additional circulation tax (see amounts above) must be added to the amounts listed in the table above.

 

2. Flemish Region

 

Where the rates are indexed, the amounts mentioned hereafter, irrespective of any changes in the law which may occur meanwhile, are applicable from 1 July 2014 till 30 June 2015.

A. Motor cars, twin-purpose vehicles and minibuses

HP

Tax in euro (without surcharges)

4 or less

   69.96

5

   87.48

6

  126.48

7

  165.24

8

  204.48

9

  243.48

10

  282.12

11

  366.12

12

  450.12

13

  534.00

14

  618.00

15

  702.00

16

  919.44

17

1,137.24

18

1,354.80

19

1,572.00

20

1,789.56

for each additional HP above 20 HP

    97.44

 

B. Motor vehicles intended for road haulage, whose maximum allowable mass is less than 3,500 kg

19.32 euro per 500 kg of maximum allowable mass (exclusive surcharges) with application of a minimum tax amounting to 31.72 euro (34.89 euro, surcharges included) for the first 0-500 kg bracket.

C. Motorcycles

Uniform 49.56 euro tax (exclusive surcharges).  Where the cylinder capacity does not exceed 250 cm3, an exemption from circulation tax is granted, but a small tax is levied by the local authorities.

D. Coaches and buses

  • if HP is less or equal than 10: 4.44 euro per HP with a minimum of 70.19 euro (exclusive surcharges).
  • if HP is more than 10: 4.44 euro per HP + 0.24 euro per HP above 10 HP, with a maximum rate of 12.48 euro per HP (exclusive surcharges).

E. Motor vehicles or compound vehicles intended for road haulage

If the maximum allowable mass (MAM) of those vehicles exceeds 3,500 kg, the tax amounts are based on tax scales taking into consideration the MAM, the number of axles and the nature of the suspension (on the one hand driving axles with a pneumatic suspension or a suspension recognised as equivalent, and on the other hand the other suspension systems).

Where a self-propelling vehicle is concerned, the MAM to be taken into account is its own MAM; where a compound vehicle is concerned, the MAM to be taken into consideration is the sum of the MAMs of the vehicles making up the compound vehicle.

There are 338 tariff rates (surcharges are still to be added), subdivided in 10 tables:

1. Self-propelled motor vehicles

  1. Motor vehicle with not more than two axles (30 rates, varying from 59.97 euro to 337.04 euro)
  2. Motor vehicle with three axles (22 rates, varying from 209.67 euro to 448.59 euro)
  3. Motor vehicle with four axles (18 rates, varying from 248.44 euro to 552.11 euro)
  4. Motor vehicle with more than four axles (58 rates, varying from 59.97 euro to 552.11 euro)

2. Compound vehicles

  1. Motor vehicle with not more than two axles and trailer or semi-trailer with a single axle (50 rates, varying from 59.97 euro to 524.15 euro)
  2. Motor vehicle with two axles and trailer or semi-trailer with two axles (30 rates, varying from 260.29 euro to 705.98 euro)
  3. Motor vehicle with two axles and trailer or semi-trailer with three axles (16 rates, varying from 471.00 euro to 771.35 euro)
  4. Motor vehicle with three axles and trailer or semi-trailer with not more than two axles (16 rates, varying from 429.20 euro to 844.70 euro)
  5. Motor vehicle with three axles and trailer or semi-trailer with three axles (16 rates, varying from 286.07 euro to 771.35 euro)
  6. Compound vehicles made up differently from the configurations mentioned in V to IX (82 rates, varying from 59.97 euro to 808.01 euro)

 

Examples

  1. Two-axled truck with a MAM of 10,000 kg: 164.68 euro when pneumatic suspension and 205.85 euro when not;
  2. Three-axled truck with a MAM of 20,000 kg: 262.15 euro when pneumatic suspension and 374.52 euro when not;
  3. Four-axled truck with a MAN of 25,000 kg: 269.14 euro when pneumatic suspension and 448.59 euro when not;
  4. Five-axled truck with a MAM of 30,000 kg: 337.21 euro when pneumatic suspension and 534.86 euro when not;
  5. Two-axled tractor and single-axled semi-trailer with a MAM of 20,000 kg: 309.87 euro when pneumatic suspension and 393.26 euro when not;
  6. Two-axled truck and two-axled trailer with a MAM of 30,000 kg: 433.81 euro when pneumatic suspension and 580.37 euro when not;
  7. Three-axled tractor and two-axled semi-trailer with a MAM of 43,000 kg: 571.00 euro when pneumatic suspension and 844.70 euro when not;
  8. Three-axled tractor and three-axled semi-trailer with a MAM of 43,000 kg: 313.61 euro when pneumatic suspension and 771.35 euro when not.

 

F. Trailers and semi-trailers with a maximum allowable mass (MAM) not exceeding 3,500 kg

          32.64 euro (exclusive surcharges) when MAM not exceeding 500 kg;

          68.04 euro (exclusive surcharges) when MAM exceeding 500 kg and not exceeding 3,500 kg.

 

G. Vehicles liable to a fixed-rate charge

This tax amounts to 31.72 euro (exclusive surcharges) and is levied on:

  • motor cars, twin-purpose cars and minibuses and motorcycles older than 25 years;
  • camping trailers and trailers for the transportation of one boat;
  • collectors’ military vehicles older than 30 years.

The minimum rate on all vehicles liable to circulation tax amounts to 31.72 euro (exclusive surcharges).

 

H. Motorhomes (only applicable in the Flemish Region)

Maximum allowable mass (MAM) in kg

Tax in euro

from

to

 

0

1,500

84

1,501

3,500

120

3,501

7,999

132

8,000

10,999

168

11,000

and more

264

These tariffs only apply to natural persons. These vehicles do not entitle for an exemption.

 

Additional circulation tax (ACT)

This tax is levied on all cars, twin-purpose cars and minibuses equipped with an LPG installation. The amounts depend on the fiscal power of the vehicle (HP):

  • max. 7 HP:            89.16 euro
  • from 8 to 13 HP:   148.68 euro
  • more than 13 HP:  208.20 euro

Where the vehicle is exempted from circulation tax, it is also exempted from the additional circulation tax, except in certain cases (i.a. ambulances, cars used for private purpose by badly disabled war veterans or by handicapped persons, vehicles used exclusively as taxis, etc.). The yearly indexation does not apply to the ACT and no municipal surcharge is levied.

 

Summary tariff table circulation tax

Save changes in legal provisions having occurred in the meantime, the following circulation tax tariffs, surcharges included, apply from 1 July 2014 till 30 June 2015. The table hereafter illustrates the tariffs applying to vehicles with a cylinder capacity of not more than 4.1 litres.

Tax amounts in euro

Cylinder capacity in litres

HP

Tax

0.7 or less

4

                 76.96

0.8 – 0.9

5

                 96.23

     

1.0 – 1.1

6

                139.13

1.2 – 1.3

7

                181.76

1.4 – 1.5

8

                224.93

1.6 – 1.7

9

                267.83

1.8 – 1.9

10

                310.33

     

2.0 – 2.1

11

                402.73

2.2 – 2.3

12

                495.13

2.4 – 2.5

13

                587.40

2.6 – 2.7

14

                679.80

2.8 – 3.0

15

                772.20

     

3.1 – 3.2

16

             1,011.38

3.3 – 3.4

17

             1,250.96

3.5 – 3.6

18

             1,490.28

3.7 – 3.9

19

             1,729.20

     

4.0 – 4.1

20

              1,968.52

As far as vehicles fitted with an LPG fuel system are concerned, the additional circulation tax (see amounts above) must be added to the amounts listed in the table above.

 

 
Tax due date

The tax must be paid per period of twelve consecutive months. Each period of twelve consecutive months constitutes a tax year. The tax must be paid in the way and within the allotted time mentioned in the advice sent to the taxpayer. 

In some cases, the tax must be paid for the number of months between the first day of the month during which the vehicle is entered into service on public roads in the course of a calendar year, and 31 December of the same year.

 
Tax collector

As from 1 January 2011, the Flemish Region collects the tax itself for natural persons domiciled or legal persons having their registered office in this region.

As from January 2014, the Walloon Region collects the tax itself for natural persons domiciled or legal persons having their registered office in this region.

As far as the Brussels-Capital Region is concerned, the Federal Public Service Finance remains competent to service this tax.

 
Special features

Indexation of the rates

A number of rates are linked to the general consumer price index and adjusted on July 1st of each year. This concerns the tax rates for the following vehicles:

a.motor cars, twin-purpose cars and minibuses;

b.motorcycles;

c.coaches and buses (the minimum rate only);

d.motor cars, twin-purpose cars and minibuses which are more than 25 years old, camping trailers and trailers for the transportation of one boat, collectors' military vehicles which are more than 30 years old, as well as the minimum rate generally applicable;

e.trailers and semi-trailers with a maximum allowable mass not exceeding 3,500 kg.

Cooperation agreements are required between the three Regions (Brussels-Capital, Flemish Region, Walloon Region) to modify rates, reliefs or tax base when the taxpayer is a corporation (or an assimilated institution) with leasing activity.

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29ba + d59da

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,674.70 EUR 0.43
2011 1,762.40 EUR 0.47
2010 1,581.10 EUR 0.43
2009 1,555.20 EUR 0.45
2008 1,477.20 EUR 0.42
2007 1,473.30 EUR 0.43
2006 1,315.00 EUR 0.40
2005 1,340.70 EUR 0.43
2004 1,282.40 EUR 0.43
2003 1,266.00 EUR 0.45
2002 1,187.20 EUR 0.43
2001 1,156.40 EUR 0.43
2000 1,132.30 EUR 0.44

Comments

Annual tax revenue by type of taxpayer (in millions of euros)

 

 

Millions of euros

 

Traffic taxes paid by households

Traffic taxes paid by corporations

Total

2000

756.1

376.2

1,132.3

2001

775.9

380.5

1,156.4

2002

795.6

391.6

1,187.2

2003

848.8

417.2

1,266.0

2004

856.9

425.5

1,282.4

2005

893.3

447.4

1,340.7

2006

875.5

439.5

1,315.0

2007

981.9

491.4

1,473.3

2008

984.3

492.9

1,477.2

 2009

1,036.5 

518.7

1,555.2

 2010

1,053.6 

 527.5

1,581.1

 2011

 1,175.0

587.4

 1,762.4

 2012

1,119.1 

555.6

1,674.7