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Generic Tax Name Motor vehicles tax - Eurovignette
Tax name in the national language Eurovignette / Eurovignet
Tax name in English Eurovignette
Member State BE-Belgium
Tax in force since 1995/01/01
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

The Eurovignette is a tax assimilated to income taxes which is levied as a duty for the use of the road network.

This Eurovignette is laid down by the Law of December 27th, 1994, approving the Treaty concerning the levy of duties for the use of certain roads by heavy lorries, signed at Brussels on February 9th, 1994, by the Governments of Belgium, Denmark, Germany, the Grand Duchy of Luxembourg and the Netherlands, and introducing a "Eurovignette" pursuant to Council Directive 93/89/EEC of the European Community of October 25th, 1993, and by the decrees issued for its implementation.

As regards the Eurovignette 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

 
Geographical Scope

Belgium, Denmark, Grand Duchy of Luxembourg, the Netherlands and Sweden.

As from 1 September 2003 Germany ended its participation. 

 
Taxpayers

The main taxpayer is the owner of the vehicle.

When the owner has defaulted on payment of the Eurovignette, the operator, keeper or driver of the vehicle are held jointly and severally liable for the payment, subject to appeal against the owner.

 
Tax object and basis of assessment

The Eurovignette is levied on the vehicles engaged in or exclusively used for road transport of goods, and of which maximum authorized mass is 12 tons at least.

 
Deductions, Allowances, Credits, Exemptions

The following vehicles are exempted :

  • vehicles which are destined exclusively for purposes of national defence, civilian protection, intervention in disasters, fire service and other aid services, services for the maintenance of law and order for road maintenance and management, and which are identified as such;
  • provided certain conditions are met, vehicles registered in Belgium, which travel only now and then on the public highway in Belgium and are used by natural or legal persons whose main activity is not the transport of goods.
 
Rate(s) Structure

Rates in euro:

 

Annually

Quarterly (*)

Monthly

Weekly

Daily

Country of registration

≤ 3

≥ 4

≤ 3

≥ 4

≤ 3

≥ 4

≤ 3

≥ 4

 
 

axles

axles

axles

axles

axles

axles

axles

axles

 

Belgium

                 

- emission norm non-EURO

960

1,550

288

465

-

-

-

-

-

- emission norm EURO I

850

1,400

255

420

-

-

-

-

-

- emission norm EURO II and cleaner

750

1,250

225

375

-

-

-

-

-

All other countries

                 

Vehicles covered by a Belgian trader's number plate or a temporary number plate

                 

- emission norm non-EURO

960

1,550

-

-

96

155

26

41

8

- emission norm EURO I

850

1,400

-

-

85

140

23

37

8

- emission norm EURO II and cleaner

750

1,250

-

-

75

125

20

33

8

(*) It is in fact a payment term of the annual rate; the amount is equal to three times the amount of the monthly rate  

 
Tax due date

The Eurovignette is due:

  • for vehicles which are or must be registered in Belgium: as from the very moment they use a public highway. The Eurovignette is payable for successive periods of 12 months. However, the three-monthly payment of the Eurovignette can be authorized, on reasoned written request, at monthly rate.
  • for other vehicles subjected to the tax: as soon as they are travelling on the road system specified by the King. According to the period during which the vehicle is driven on roads where the Eurovignette applies, the taxpayer can pay a Eurovignette for one day, one week, one month or one year.
 
Tax collector

As from January 2011, the Flemish Region collects the tax for natural persons domiciled therein or legal persons having their registered office there.

As from January 2014, the Walloon Region is competent to service the Eurovignette for natural persons domiciled therein or legal persons having their registered office there.

The Federal Public Service Finance remains competent to service this tax in the Brussels-Capital Region.

 
Special features

 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d29bc

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 114.20 EUR 0.03
2011 135.40 EUR 0.04
2010 120.70 EUR 0.03
2009 148.10 EUR 0.04
2008 121.10 EUR 0.03
2007 115.70 EUR 0.03
2006 107.60 EUR 0.03
2005 128.60 EUR 0.04
2004 97.20 EUR 0.03
2003 81.50 EUR 0.03
2002 111.50 EUR 0.04
2001 90.00 EUR 0.03
2000 82.40 EUR 0.03

Comments