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BELGIUM

At a national level the reduced VAT rate of 6% applies to Belgian hotels and restaurants (the standard VAT rate is 21%). At a local level Belgian local city tax varies from municipality to municipality.

Details of the local tax applicable in the major tourist destinations of Antwerp, Bruges, Brussels and Ghent follows:

 

Antwerp / Antwerpen

As of 01 January 2014 a new city tax was scheduled to be introduced in Antwerp to replace the existing complicated system. Source Visit Antwerpen - Official tourism portal of Antwerp Tourism & Convention. 

From 01 January 2014 a fixed tax of 2.25 euros excl. VAT (2.39 euros incl. VAT) will be payable per person and per night that this person stays in Antwerp.

A reduced tax of 0.5 euro excl. VAT (0.53 euro incl. VAT) will be levied on camp sites and sites for campervans. This amount will be added to the invoice of your accommodation.**

The City of Antwerp will use this revenue for clean streets, information services, the maintenance of museums, improved mobility, safety and urban renewal.

** Accommodation which falls under the Flemish Parliament Act for Tourism for everyone and individuals under 12 are exempt from city tax.

 

Bruges / Brugge

Loosely speaking city tax equates to 1.8%. The formula used to calculate the tax is somewhat mindboggling: number of hotel rooms multiplied by average rate for a double room including breakfast multiplied by number of days open multiplied by 65%). The city tax should always be shown as an inclusive part of the room charge.

Information provided by Toerisme Brugge (the website currently has no specific information on City Tax).

 

Brussels / Bruxelles

Brussels City Tax is detailed in the Taxe sur les établissements hoteliers 

How the tax liability is collected is determined at borough and/or hotel level is both too varied and abundant to be meaningfully tabulated.

Hotel category or type

Number of rooms 

 Tax liability per room per year

 "Unclassified"

 1-99 rooms

 €400.00 per room per year

 "Unclassified"

 100 rooms and over

 €720.00 per room per year

 Category "1" or "H1" 

 1-99 rooms 

 €672.00 per room per year 

 Category "1" or "H1" 

 100 rooms and over  

 €884.80 per room per year 

 Category "2" or "H2"  

 1-99 rooms 

 €931.20 per room per year 

 Category "2" or "H2" 

 100 rooms and over 

 €1272.00 per room per year 

 Category "3" or "H3" 

 1-99 rooms 

 €1363.20 per room per year 

 Category "3" or "H3" 

 100 rooms and over 

 €1507.20 per room per year 

 Category "4" or "H4" 

 1-99 rooms 

 €1536.00 per room per year 

 Category "4" or "H4" 

 100 rooms and over

 €1718.40 per room per year

 Category "5" or "H5" 

 1-99 rooms 

 €2419.20 per room per year 

 Category "5" or "H5"

 100 rooms and over 

 €2880.00 per room per year 

 Category "Aparthotel"

 1-99 apartments

 €1017.60 per room per year 

 Category "Aparthotel"

 100 apartments and over

 €1526.40 per room per year

 

 

Ghent / Gent

Ghent has a City Tax of €2.50 per person per night

Some hotels include City Tax in the room rate; whilst others break out the cost and charge the City Tax as a supplement. .