By The regional tax on tourist accommodation
The tax is charged per accommodation unit, meaning a bedroom or a space arranged for sleeping, for each night it is occupied. The rates include the municipal surcharges.
| Accommodation | Per unit per night from 1 January 2026 | Before |
|---|---|---|
| Hotels, aparthotels, tourist residences and other establishments | €5 | €4 |
| Homestays and campsites | €4 | €3 |
Stays of more than 90 days are not taxed, and recognised social tourism centres are exempt.
Declaring and paying
Who pays
The operator of the establishment, which registers each establishment with Brussels Fiscality.
How often
Every month, on MyTax.brussels, giving the nights occupied per unit in the month before.
A missing declaration
Leads to an estimated assessment, calculated as if every unit had been occupied every night.
Late payment
An amount unpaid after two months is claimed again at the end of the year, with 2% added.
Registration
Every tourist accommodation in the Brussels-Capital Region, hotels and aparthotels included, must be registered with Brussels Economy and Employment before it opens. Registration needs a fire-safety certificate, civil liability insurance and an urban-planning compliance certificate. The operator receives a registration number and a logo for its category.
Brussels law defines an aparthotel ("appart-hôtel") as an establishment of at least six furnished units equipped for cooking, with hotel services.
New rules for private individuals who host guests were adopted in July 2026 and apply from 1 January 2027. Registration and the tax stay as they are.
The Brussels market in 2025
From visit.brussels's 2025 annual report. Hotel figures come from a panel of 86 hotels.
| Figure | 2025 |
|---|---|
| Overnight stays | 9,633,076 (−1.7%) |
| Hotel occupancy | 75% |
| Average room rate (ADR) | €150.5 |
| RevPAR | €112.8 |
| Licensed establishments | 545, with 20,343 rooms |
| Aparthotels | 23, with 1,440 rooms |
How Vector Guest helps in Brussels
The monthly declaration is mostly a counting exercise: how many nights each unit was occupied. Vector Guest posts city tax to each stay's folio every night, so those numbers are already there when the declaration is due. You can also import bank statements in CODA, the format Belgian banks use. See payments and reconciliation and the tourist tax calculator.
Prefer French or Dutch? Read about Vector Guest for aparthotels in French or in Dutch.
Sources
- be.brussels: Regional tax on tourist accommodation establishments
- be.brussels: Higher rates from 1 January 2026
- Brussels Fiscality: MyTax.brussels declarations
- Ordinance of 8 May 2014 on tourist accommodation (Belgian Official Journal)
- Brussels Economy and Employment: tourist accommodation rules
- visit.brussels: Annual report 2025
Checked on
Questions
How much is the tourist tax in Brussels in 2026?
€5 per accommodation unit per night for hotels, aparthotels and most establishments, and €4 for homestays and campsites, from 1 January 2026.
How often is the Brussels tourist tax declared?
Every month, on MyTax.brussels, for the nights occupied in the month before.
Do aparthotels need to be registered in Brussels?
Yes. Every tourist accommodation in the region, aparthotels included, must be registered with Brussels Economy and Employment before it opens.
Related
- Brussels tourist tax calculatorCalculate the Brussels-Capital Region tax on tourist accommodation for a month or any period, at the 2026 rates of €5 or €4 per unit per night.
- Aparthotel softwareSoftware for running an aparthotel: bookings across buildings, OTAs, guest messages, entry codes, cleaning and the money, with AI your team stays in charge of.
- The HagueThe Hague in 2026: tourist tax of €6.20 per person per night, quarterly returns, rules for short stays, and the city's published hotel figures.