If you buy a new or a second-hand car from a professional car dealer, 21% VAT on the net price is due to the Belgian customs. If you buy a car from a private individual, you do not have to pay any VAT.
If you buy a car, you will also have to pay other taxes in addition to the net price.
- If you buy a new or a second-hand car, a one-off vehicle registration tax (BIV) is due when you register the vehicle on your name. The BIV amount depends on the environmental friendliness of the car, its CO2 or fine dust emissions amongst others. After registering your car, you will automatically receive a request for payment of the BIV. You can calculate the amount of your BIV by means of the online simulator or the online application (links in Dutch).
- In addition to the oneoff BIV, you have to pay an annual road tax.
- For passenger cars, minibuses and motorcycles, you will automatically receive a request for payment as soon as you register your vehicle. The annual road tax depends on the vehicle’s power (KW – kilowatt).
- For other vehicles such as buses and trucks, a request for payment is not sent out automatically. You first have to declare these vehicles, before you can use them on public roads. After the declaration, you will automatically receive a request for payment of the road tax.
- If you installed an LPG system on your car or minibus, an additional road tax for LPG systems is required.
If you live in the Brussels-Capital Region, you can contact the Federal Public Service Finance for more information about the BIV and the road taxes.
If you live in the Walloon Region, you can contact the Direction générale opérationnelle de la Fiscalité (Walloon Region) for more information about the BIV and the road taxes.
Vlaamse Belastingdienst (Flemish Tax Service)
Koning Albert II-laan 35 bus 62
Fax: 02 553 54 61
Opening hours: Mo – Fr 09:00 - 19:00
Federale Overheidsdienst Financiën (Federal Public Service Finance)
Koning Albert II-laan 33
02 572 57 57
02 579 66 19
Administration of the Walloon Region
Place Joséphine-Charlotte 2