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Belgium Rates

Name Type General -base Specific tax-base Euro

Other fuels for stationary Levy on Tax purposes Butane €17.11 per tonne.

Levy on energy Tax Electricity consumption Low voltage electricity €1.36 per MWh.

Levy on energy Tax Leaded petrol Leaded petrol €0.01 per litre.

Levy on energy Tax Unleaded petrol Unleaded petrol €0.01 per litre.

Levy on energy Tax Light fuel oil Heating oil €0.01 per litre.

Levy on energy Tax Natural gas €0.00 per MJ.

Other energy products Levy on energy Tax for transport purposes Light oil used as fuel €0.01 per litre.

Levy on energy Tax Light fuel oil Light oil used for heating €0.01 per litre.

Other fuels for stationary Levy on energy Tax purposes Propane €17.36 per tonne.

Inspection fee on domestic fuel oil Tax Light fuel oil Domestic fuel €0.01 per litre.

All , multi-purpose cars and minibuses e- Transport - Registration quipped with an LPG in- or use of motor vehicles, stallation. Fiscal power Additional tax Tax recurrent (HP) : from 8 to 13 HP €148.68 per year

All cars, multi-purpose cars and minibuses e- Transport - Registration quipped with an LPG in- or use of motor vehicles, stallation. Fiscal power Additional Tax recurrent taxes (HP) : more than 13 HP €208.20 per year

All cars, multi-purpose cars and minibuses e- Transport - Registration quipped with an LPG in- or use of motor vehicles, stallation. Fiscal power : Additional road tax Tax recurrent taxes maximum 7 HP €89.16 per year

Waste management - in- Environmental taxes Tax dividual products Batteries €0.50 per unit.

Environmental taxes Tax - in- Disposable cameras €7.44 per unit.

Dokument1 21.04.2009

dividual products

Packages of certain types €0.62 for every Waste management - in- of glue for professional started quantity Environmental taxes Tax dividual products use of 10 litres

Packages of certain types €0.62 for every Waste management - in- of ink for professional started quantity Environmental taxes Tax dividual products use of 2.5 litres

Packages of certain types €0.62 for every Waste management - in- of solvent for professio- started quantity Environmental taxes Tax dividual products nal use of 5 litres

Transport - Registration or use of motor vehicles, Eurosticker Tax recurrent taxes Eurosticker 1 €960.00 per year

Transport - Registration or use of motor vehicles, €1550.00 per Eurosticker Tax recurrent taxes Eurosticker 2 year

Transport - Registration or use of motor vehicles, Eurosticker Tax recurrent taxes Eurosticker 3 €850.00 per year

Transport - Registration or use of motor vehicles, €1400.00 per Eurosticker Tax recurrent taxes Eurosticker 4 year

Transport - Registration or use of motor vehicles, Eurosticker Tax recurrent taxes Eurosticker 5 €750.00 per year

Transport - Registration or use of motor vehicles, €1250.00 per Eurosticker Tax recurrent taxes Eurosticker 6 year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, cars and minibuses with compensating tax Tax recurrent taxes a diesel engine - 10 HP €71.64 per year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, cars and minibuses with Excise compensating tax Tax recurrent taxes a diesel engine - 11 HP €100.80 per year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, cars and minibuses with Excise compensating tax Tax recurrent taxes a diesel engine - 12 HP €129.84 per year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, cars and minibuses with Excise compensating tax Tax recurrent taxes a diesel engine - 13 HP €251.16 per year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, cars and minibuses with Excise compensating tax Tax recurrent taxes a diesel engine - 14 HP €402.00 per year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, cars and minibuses with Excise compensating tax Tax recurrent taxes a diesel engine - 15 HP €460.08 per year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, cars and minibuses with Excise compensating tax Tax recurrent taxes a diesel engine - 16 HP €610.80 per year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, cars and minibuses with Excise compensating tax Tax recurrent taxes a diesel engine - 17 HP €761.40 per year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, cars and minibuses with Excise compensating tax Tax recurrent taxes a diesel engine - 18 HP €911.88 per year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, cars and minibuses with €1062.36 per Excise compensating tax Tax recurrent taxes a diesel engine - 19 HP year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, cars and minibuses with €1213.20 per Excise compensating tax Tax recurrent taxes a diesel engine - 20 HP year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, cars and minibuses with Excise compensating tax Tax recurrent taxes a diesel engine - 5 HP €4.32 per year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, cars and minibuses with Excise compensating tax Tax recurrent taxes a diesel engine - 6 HP €17.88 per year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, cars and minibuses with Excise compensating tax Tax recurrent taxes a diesel engine - 7 HP €31.20 per year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, cars and minibuses with Excise compensating tax Tax recurrent taxes a diesel engine - 8 HP €44.76 per year

Transport - Registration Motorcars, multi-purpose Excise compensating tax Tax or use of motor vehicles, cars and minibuses with €58.32 per year

recurrent taxes a diesel engine - 9 HP

Use of vehicles, multi Transport - Registration purpose vehicles, mini- or use of motor vehicles, buses with a 20 HP die- €1239.27 per Excise compensating tax Tax recurrent taxes sel engine year

Use of vehicles, multi Transport - Registration purpose vehicles, mini- or use of motor vehicles, buses with a 5 HP diesel Excise compensating tax Tax recurrent taxes engine €30.34 per year

Diesel, with sulphur con- Excise duties Tax Diesel tent below 50 mg per kg. €0.33 per litre.

Diesel, with sulphur con- tent larger than 50 mg Excise duties Tax Diesel per kg €0.36 per litre.

Gas oil with a sulphur content >= 50 mg/kg used as motor fuel for industri- al and commercial appl. : energy-intensive busines- ses having entered into agreements or implemen- ted tradable permit sche- Excise duties Tax Diesel mes €0.01 per litre.

Gas oil with a sulphur content exceeding 50 mg/kg : used as motor Excise duties Tax Diesel fuel €0.35 per litre.

Gas oil with a sulphur content exceeding 50 mg/kg used as heating fuel : businesses having entered into agreements or having implemented Excise duties Tax Light fuel oil tradable permit schemes €0.01 per litre

Gas oil with a sulphur content exceeding 50 mg/kg used as heating fuel : energy-intensive businesses having entered into agreements or having Excise duties Tax Light fuel oil implemented tradable €0.01 per litre;

permit schemes

Gas oil with a sulphur content exceeding 50 mg/kg used as heating Excise duties Tax Light fuel oil fuel : non-business use €0.02 per litre.

Gas oil with a sulphur content exceeding 50 mg/kg used as heating Excise duties Tax Light fuel oil fuel : other businesses €0.02 per litre.

Gas oil with a sulphur content exceeding 50 mg/kg used as motor fuel for industrial and com- mercial appl. : businesses having entered into agreements or having implemented tradable Excise duties Tax Diesel permit schemes €0.02 per litre.

Gas oil with a sulphur content exceeding 50 mg/kg used as motor fuel for industrial and com- mercial applications : o- Excise duties Tax Diesel ther €0.02 per litre;

Gas oil, industrial and Excise duties Tax Light fuel oil commercial use €0.02 per litre.

Excise duties Tax Heavy fuel oil Heavy fuel oil 0.02 per kg.

Kerosene used as heating fuel : businesses having entered into agreements Other fuels for stationary or having implemented Excise duties Tax purposes tradable permit schemes €0.01 per litre.

Kerosene used as heating fuel : energy-intensive businesses having entered into agreements or having Other fuels for stationary implemented tradable Excise duties Tax purposes permit schemes €0.01 per litre.

Other fuels for stationary Kerosene used as heating Excise duties Tax purposes fuel : non-business use €0.02 per litre.

Other fuels for stationary Kerosene used as heating Excise duties Tax purposes fuel : other businesses €0.02 per litre.

Other energy products Kerosene used as motor Excise duties Tax for transport purposes fuel €0.58 per litre.

Kerosene used as motor fuel for industrial and commercial applications : businesses having entered into agreements or having Other fuels for stationary implemented tradable Excise duties Tax purposes permit schemes €0.02 per litre.

Kerosene used as motor fuel for industrial and Other fuels for stationary commercial applications : Excise duties Tax purposes other €0.02 per litre.

Kerosene used as motor fuel for industrial and commercial applications: Energy-intensive busines- ses having entered into agreements or having Other fuels for stationary implemented tradable Excise duties Tax purposes permit schemes €0.01 per litre.

Excise duties Tax Leaded petrol Leaded petrol €0.55 per litre.

LPG and methane, indus- Excise duties Tax Natural gas trial use €0.04 per kg.

Other kinds of unleaded Excise duties Tax Unleaded petrol petrol €0.56 per litre

Unleaded petrol >= 98 octane, high sulphur and Excise duties Tax Unleaded petrol high aromatic €0.58 per litre.

Unleaded petrol >= 98 octane, low sulphur and Excise duties Tax Unleaded petrol low aromatic €0.56 per litre.

€0.05 per m3 Management of water Quantity of used ground- groundwater (for Flanders - Groundwater tax Tax resources water 2004)

Non-point sources of €0.01 per kg Flanders - Manure tax Tax water - Manure Basic manure tax nitrogen and

phosphor.

Non-point sources of €2.48 per tonne Flanders - Manure tax Tax water pollution - Manure of manure import.

€0.99 per kg nitrogen and phosphorous pro- Non-point sources of Overproduction of manu- duction above the Flanders - Manure tax Tax water pollution - Manure re amount allowed.

Tax for farmers who have 0.99 € per kg not met requirements nitrogen and concerning the obligatory phosph orous not Non-point sources of processing or of processed or ex- Flanders - Manure tax Tax water pollution - Manure manure ported.

Flanders - Tax on waste Waste management - in Disposal of Hazardous dumping and burning Tax general Waste in general -- 1)

Flanders - Tax on waste Waste management - in Incineration in general -- dumping and burning Tax general 22) €61.82 per tonne.

Incineration of enterprise waste in an incinerator permitted for the incinera- tion of enterprise waste, with recuperation of e- Flanders - Tax on waste Waste management - in nergy or raw material -- dumping and burning Tax general 26) €8.97 per tonne.

Incineration of enterprise waste in an incinerator permitted for the incinera- tion of enterprise waste, without recuperation of Flanders - Tax on waste Waste management - in energy or raw material -- dumping and burning Tax general 25) €25.50 per tonne.

Incineration of Hazardous Flanders - Tax on waste Waste management - in Waste with energy or raw dumping and burning Tax general material recuperation -- 3) €15.45 per tonne.

Incineration of without energy or Flanders - Tax on waste Waste management - in raw material recuperation dumping and burning Tax general -- 2) €26.27 per tonne.

Flanders - Tax on waste Waste management - in Incineration of recycling dumping and burning Tax general residues 1.55 € per tonne.

Incineration of waste from soil sanitation ope- rations or of residues from permitted soil sani- tation centres... with e- Flanders - Tax on waste Waste management - in nergy or raw material re- dumping and burning Tax general cuperation -- 24) €0.93 per tonne.

Incineration of waste from soil sanitation ope- rations or of residues from permitted soil sani- tation centres... without Flanders - Tax on waste Waste management - in energy or raw material re- dumping and burning Tax general cuperation -- 23) €0.93 per tonne.

Incineration of waste in an incinerator permitted for household waste with energy recuperation and Flanders - Tax on waste Waste management - in without smoke gas clea- dumping and burning Tax general ning -- 29) €11.29 per tonne.

Incineration of waste in an incinerator permitted for household waste with smoke gas cleaning and Flanders - Tax on waste Waste management - in without energy recupera- dumping and burning Tax general tion -- 28) €14.38 per tonne.

Incineration of waste in an incinerator permitted for household waste without smoke gas clea- Flanders - Tax on waste Waste management - in ning and without energy dumping and burning Tax general recuperation -- 27) €16.54 per tonne.

Incineration of waste in an incinerator permitted for household waste, with smoke gas cleaning and Flanders - Tax on waste Waste management - in with energy recuperation dumping and burning Tax general -- 30) €6.80 per tonne.

Incineration of waste in an incinerator permitted for particular waste, with smoke gas cleaning and Flanders - Tax on waste Waste management - in with energy recuperation dumping and burning Tax general -- 34) €6.80 per tonne.

Incineration of waste in an incinerator permitted for particular waste, with smoke gas cleaning and Flanders - Tax on waste Waste management - in without energy recupera- dumping and burning Tax general tion -- 32) €14.38 per tonne.

Incineration of waste in an incinerator permitted for particular waste, without smoke gas clea- Flanders - Tax on waste Waste management - in ning and without energy dumping and burning Tax general recuperation -- 31) €16.54 per tonne.

Incineration of waste in an incinerator permitted for particular waste, without smoke gas clea- Flanders - Tax on waste Waste management - in ning but with energy re- dumping and burning Tax general cuperation -- 33) €11.29 per tonne.

Flanders - Tax on waste Waste management - in €123.63 per ton- dumping and burning Tax general Landfill in general -- 4) ne.

Landfill of bound as- bestos fibres on a dum- ping site permitted for Flanders - Tax on waste Waste management - in waste containing as- dumping and burning Tax general bestos -- 15) €10.83 per tonne.

Landfill of household waste that can not be in- cinerated in an incinera- Flanders - Tax on waste Waste management - in tor permitted for house- dumping and burning Tax general hold waste -- 11) €16.54 per tonne.

Flanders - Tax on waste Waste management - in Landfill of recycling re- dumping and burning Tax general sidues €7.73 per tonne.

Landfill of waste and sludge containing free asbestos fibres on a dumping site permitted Flanders - Tax on waste Waste management - in for asbestos containing dumping and burning Tax general waste -- 14) €18.54 per tonne.

Landfill of waste on a Flanders - Tax on waste Waste management - in dumping site permitted dumping and burning Tax general for enterprise waste -- 5) €61.82 per tonne.

Landfill of waste on a dumping site permitted Flanders - Tax on waste Waste management - in for fly ash of thermal dumping and burning Tax general power stations -- 13) €18.54 per tonne.

Landfill of waste on a dumping site permitted for household waste, with active landfill gas extraction and with recu- Flanders - Tax on waste Waste management - in peration of the energy- dumping and burning Tax general content of the gas -- 10) €58.73 per tonne.

Landfill of waste on a Flanders - Tax on waste Waste management - in dumping site permitted dumping and burning Tax general for inert waste -- 16) €10.83 per tonne.

Landfill of waste on a Flanders - Tax on waste Waste management - in dumping site permitted dumping and burning Tax general for ore residues -- 21) €4.64 per tonne.

Landfill of waste on a dumping site permitted for the dumping of en- terprise waste, of resi- dues of enterprises per- mitted for the immobili- Flanders - Tax on waste Waste management - in zing of enterprise waste - dumping and burning Tax general - 7) €15.45 per tonne.

Landfill of waste on a dumping site permitted for the dumping of en- terprise waste, of waste from the treatment of na- tural stone or pressed Flanders - Tax on waste Waste management - in marble or grinding slud- dumping and burning Tax general ge -- 6) €4.64 per tonne.

Landfill of waste on a dumping site permitted Flanders - Tax on waste Waste management - in for the dumping of hou- dumping and burning Tax general sehold waste -- 9) €61.82 per tonne.

Landfill of waste on a dumping site permitted for the dumping of hou- sehold waste of waste Flanders - Tax on waste Waste management - in from soil sanitation -- dumping and burning Tax general 12) €3.10 per tonne.

Landfill on a dumping si- te permitted for inert waste, of waste from soil sanitation and of residues Flanders - Tax on waste Waste management - in from permitted soil sani- dumping and burning Tax general tation centres... -- 17) €0.63 per tonne.

Landfill on a dumping si- te permitted for iron oxi- Flanders - Tax on waste Waste management - in de of waste from zinc dumping and burning Tax general production -- 18) €4.64 per tonne.

Landfill on a dumping si- te permitted for the dum- ping of enterprise waste, of waste from soil sanita- tion, asbestos waste, re- sidues from permitted Flanders - Tax on waste Waste management - in soil sanitation centres... - dumping and burning Tax general - 8) €3.10 per tonne.

Landfill on a dumping si- te permitted for the dum- Flanders - Tax on waste Waste management - in ping of gypsum or calci- dumping and burning Tax general um chloride waste -- 19) €0.93 per tonne.

Landfill on a dumping si- te permitted for the dum- ping of waste from mi- ning, of residues from Flanders - Tax on waste Waste management - in the recycling of mining dumping and burning Tax general waste... -- 20) €0.32 per tonne.

Flanders - Waste water Other measured or esti- Quantity and quality of €0.66 per m3 charge Fee/Charge mated effluents to water pollution drinking water

Flanders - Water pollution Other measured or esti- Quantity and quality of tax Tax mated effluents to water pollution

€14.50 per hecto- litre of product Waste management - in- packed in indivi- Packaging charge Fee/Charge dividual products Beverage packaging dual containers

€4.44 per year Transport - Registration and HP, with a or use of motor vehicles, Coaches and buses, less minimu m of Road tax Tax recurrent taxes than 10 HP or 10 HP €57.19

Road tax Tax Transport - Registration Coaches and buses, more €4.44 per year

or use of motor vehicles, than 10 HP and per HP + recurrent taxes €0.24 per HP a- bove 10 HP, with a maximum rate of €12.48 per HP

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, vehicles and minibuses - Road tax Tax recurrent taxes 10 HP €229.92 per year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, vehicles and minibuses - Road tax Tax recurrent taxes 11 HP €298.32 per year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, vehicles and minibuses - Road tax Tax recurrent taxes 12 HP €366.84 per year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, vehicles and minibuses - Road tax Tax recurrent taxes 13 HP €435.12 per year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, vehicles and minibuses - Road tax Tax recurrent taxes 14 HP €503.52 per year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, vehicles and minibuses - Road tax Tax recurrent taxes 15 HP €572.04 per year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, vehicles and minibuses - Road tax Tax recurrent taxes 16 HP €749.28 per year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, vehicles and minibuses - Road tax Tax recurrent taxes 17 HP €926.52 per year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, vehicles and minibuses - €1103.88 per Road tax Tax recurrent taxes 18 HP year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, vehicles and minibuses - €1280.88 per Road tax Tax recurrent taxes 19 HP year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, vehicles and minibuses - €1458.24 per Road tax Tax recurrent taxes 20 HP year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, vehicles and minibuses - Road tax Tax recurrent taxes 4 HP or less €57.00 per year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, vehicles and minibuses- Road tax Tax recurrent taxes 5 HP €71.28 per year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, vehicles and minibuses - Road tax Tax recurrent taxes 6 HP €103.08 per year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, vehicles and minibuses - Road tax Tax recurrent taxes 7 HP €134.64 per year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, vehicles and minibuses - Road tax Tax recurrent taxes 8 HP €166.56 per year

Transport - Registration Motorcars, multi-purpose or use of motor vehicles, vehicles and minibuses - Road tax Tax recurrent taxes 9 HP €198.48 per year

Motor vehicles intended €1932.00 per Transport - Registration for road haulage and year and per 500 or use of motor vehicles, whose maximum load is kg of maximum Road tax Tax recurrent taxes less than 3,500 kg load

Transport - Registration Motor vehicles or com- or use of motor vehicles, pound vehicles intended Road tax Tax recurrent taxes for road haulage

Transport - Registration or use of motor vehicles, Road tax Tax recurrent taxes Motorcycles €39.36 per year

Transport - Registration Trailers and semi-trailers or use of motor vehicles, with a maximum load Road tax Tax recurrent taxes not exceeding 3,500 kg €26.64 per year

Trailers and semi-trailers Transport - Registration with a maximum load or use of motor vehicles, exceeding 500 kg and Road tax Tax recurrent taxes not exceeding 3,500 kg €55.44 per year

Transport - Registration Tax on the entry into ser- or use of motor vehicles, Entry into service of a vice Tax recurrent taxes boat €2478.00

Transport - Registration Entry into service of an Tax on the entry into ser- or use of motor vehicles, aircraft other than ultra- vice Tax recurrent taxes motorized €2478.00

Transport - Registration Entry into service of an Tax on the entry into ser- or use of motor vehicles, ultra-light motorized vice Tax recurrent taxes aircraft €619.00

Entry into service of mo- torcars, multi-purpose Transport - Registration vehicles, minibuses and Tax on the entry into ser- or use of motor vehicles, motorcycles ; 11 HP or vice Tax recurrent taxes 86 to 100 kW. €495.00

Entry into service of Mo- torcars, multi-purpose Transport - Registration vehicles, minibuses and Tax on the entry into ser- or use of motor vehicles, motorcycles ; 0 to 8 HP vice Tax recurrent taxes or 0 to 70 kW €61.50

Entry into service of Mo- torcars, multi-purpose Transport - Registration vehicles, minibuses and Tax on the entry into ser- or use of motor vehicles, motorcycles ; 12 to 14 vice Tax recurrent taxes HP or 101 to 110 kW €867.00

Entry into service of Mo- torcars, multi-purpose Transport - Registration vehicles, minibuses and Tax on the entry into ser- or use of motor vehicles, motorcycles ; 15 HP or vice Tax recurrent taxes 111 to 120 kW €1239.00

Entry into service of Mo- torcars, multi-purpose Transport - Registration vehicles, minibuses and Tax on the entry into ser- or use of motor vehicles, motorcycles ; 16 to 17 vice Tax recurrent taxes HP or 121 to 155 kW €2478.00

Entry into service of Mo- torcars, multi-purpose Transport - Registration vehicles, minibuses and Tax on the entry into ser- or use of motor vehicles, motorcycles ; 9 to 10 HP vice Tax recurrent taxes or 71 to 85 kW. €123.00

Entry into service of Mo- torcars, multi-purpose vehicles, minibuses and Transport - Registration motorcycles ; more than Tax on the entry into ser- or use of motor vehicles, 17 HP or more than 155 vice Tax recurrent taxes kW €4957.00

Source: OECD/EEA database on environmentally related taxes, fees and charges, other economic instru- ments and voluntary approaches used in environmental policy and natural resources management