Registration tax (TMC) is due for vehicles that are put into use in Belgium. It may be increased by an eco surcharge, depending on the CO2 emissions of the vehicle.
This tax must be paid once by the owner of a vehicle.
The tax applies to the following new or second-hand vehicles:
- cars, dual-purpose cars (breaks), minibuses and motorcycles with an ordinary licence plate;
- planes, hydroplanes, helicopters, gliders, spherical balloons, airships and other aircrafts, whether they are heavier or lighter than air or have an engine or not, as soon as they are registered, or must be registered;
- yachts and pleasure boats with a length greater than 7.5 metres, as soon as a certificate of registry is issued, or must be issued.
For road vehicles, the tax is calculated based on the power of the engine, which is expressed as horsepower (hp) or kilowatts (kW).
When the engine power corresponds to different amounts, depending on whether it is expressed in horsepower or kilowatts, the higher amount must be taken into consideration.
For cars and dual-purpose cars (breaks) that are used in the Walloon region and emit more than 145 g of Co2/km, an eco surcharge is charged in addition to the registration tax.
The registration tax is not due in the event of the vehicle being transferred between spouses, legal cohabitants or divorced individuals, if the tax has already been paid by the transferring party.
However, registration tax is due in the event of the vehicle being transferred between parents and children.
The registration tax (and any eco surcharge) is not due when a person re-registers the same vehicle in their name, whether with the same registration number or a different registration number.
Individuals residing in Belgium and legal entities that have their registered office in Belgium on the day the vehicle is put into use and which are included, as the case may be, on the registration certificate or the certificate of registry (for boats).
- Live in Belgium
- Own a motor vehicle that is subject to registration tax
When purchasing a vehicle, or putting it into use.
After registering your vehicle with the DIV, you will receive a notice to pay registration tax and any possible eco surcharge, at the end of the month following the registration month. For vehicles that are not subject to registration with the DIV, the use of the vehicle must be declared to the Walloon tax administration using the forms available below.
Registration tax is only refunded if the vehicle is exported to another European Union member state within six months. To request a registration tax refund, you must send your request to the Disputes department with proof of the export and the cancellation notice for the Belgian licence plate.