Conditions

The vehicle registration tax must be paid for passenger cars, dual purpose cars, minibuses, motorcycles (more than 50 cc), boats and aircraft (in Dutch), that are registered in Belgium.

Procedure

Once you have registered your vehicle for the first time at the Vehicle Registration Service (Dutch: Dienst voor Inschrijving van Voertuigen/DIV) (in Dutch) ((opens in new window)), you will automatically receive a tax sheet from the Flemish Tax Service. After receiving it, you have two month to pay the BIV.

Rates

You can calculate the amount of the BIV through the online simulator (in Dutch) ((opens in new window)) or the online application. The amount provided by the application is indicative and may differ from the official amount.

For non-leased vehicles (in Dutch), the amount of the BIV is based on:

  • the environmental impact of the vehicle (CO2 emissions, fine dust emissions, fuel type, euro emission standard, presence of a soot filter)
  • the age of the vehicle based on when it was first registered.

For leased vehicles (in Dutch), the amount of the BIV is based on the engine power, expressed in taxable horsepower (hp) or kilowatt (kW).

Exemptions

In the following cases, BIV is not applicable and has not to be paid:

For certain types of vehicles you can request a BIV exemption:

If you think you are eligible for an exemption, contact the Flemish Tax Service (in Dutch).

  • Last revision 22/01/2021
  • Applicable to Vlaamse Gewest
  • Competent authority Vlaamse Belastingdienst
  • Participating network
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