Belgium (BE) Data

 

Current Rates (01 Jan 2017)

Description Rate Notes
Standard 21%
Reduced 1 12%
Reduced 2 6%
Parking 12% 1.    Certain energy products such as:

– coal and solid fuel obtained from coal

– lignite and agglomerated lignite (except for jet)

– coke and semi

‑ coke from coal, lignite and peat

– uncharred petroleum coke used as fuel.

2.    Certain tyres and inner tubes for agricultural tractors and machinery, excluding tyres and inner tubes for forestry tractors and cultivators.

Special 0 0% – Supplies of daily and weekly newspapers and periodicals of general information

– Supplies of certain recovered materials and by-products

 

Historical Rates

Date Reduced Rate Standard Rate Increased Rate Parking Rate
01/01/1971 6 18 25 14
01/01/1978 6 16 25
01/12/1980 6 16 25 | 25+5
01/07/1981 6 17 25 | 25+5
01/09/1981 6 17 25 | 25+8
01/03/1982 1 | 6 17 25 | 25+8
01/01/1983 1 | 6 19 25 | 25+8 17
01/04/1992 1 | 6 | 12 19,5
01/01/1994 1 | 6 | 12 20,5 12
01/01/1996 1 | 6 | 12 21 12
01/01/2000 6| 12 21 12

 

Standard 21 Categories (Article 106)

 

# Category Rate Comments
1 Foodstuffs 6

12

21

 

Margarine

 

2 Water supplies 6
3 Pharmaceutical products 6

 

 

 

 

 

 

 

21

Medicines for human or animal consumption; blood and blood products (red blood cells, white blood cells, plasma, platelets, blood containing anticoagulants, etc.); condom; Band-Aid and similar products; injection and similar medical products

 

 

4 Medical equipment for disabled persons

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Children’s car seat

6

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

21

21

The orthopaedic appliances (including surgical belts); dental prosthetic; devices to facilitate the hearing to the deaf and other appliances to wear on or implanted in the body to compensate for a defect or disability; equipment for people with incontinence, except sanitary napkins and diapers for children under six years; wheelchairs and similar vehicles for invalids, even motorised or otherwise mechanically propelled; assistance especially for the visually impaired and blind, except for frames and lenses for eyeglasses and contact lenses; dogs that help people with disabilities or illness and are trained in a dog training school recognised by the competent authority.
5 Transport of passengers

(+see n° VI)

6

0

6 Books

 

 

 

Books on other physical means of support

Newspapers

 

 

 

Periodicals

6

 

 

21

21

0

 

6

21

0

 

6

21

Books, children’s painting and picture books, brochures leaflets, sheet music, maps

 

 

Daily and weekly newspapers of general information

Daily and weekly newspapers

 

Daily and weekly newspapers of general information

Daily and weekly periodicals

7 Admission to cultural services (shows, cinema, theatre)

 

 

 

Admission to amusement parks

Ex

 

 

 

6

6

Organisations recognized by the competent authority when the revenues from their activities serve exclusively to cover their costs
8 Pay TV/ cable TV

TV licence

21

[-]

9 Writers, composers, etc. 6

 

21

Ex

Except copyright concessions relating to computer programs
10 Social housing 12

 

 

 

 

 

 

 

6

As of 01/01/2017, any natural or legal person who buys, builds, converts or takes out a lease on a home or housing complex in order to rent it out in the context of social policy can benefit from the 12%  rate as long as certain conditions are fulfilled

For renovation and repairing works

10a Renovation and repairing of private dwellings 21

6

 

For private dwellings which are at least 10 years old, under certain conditions

10b Window cleaning and cleaning in private households 21
11 Agricultural inputs 6

 

 

 

 

 

 

 

 

12

21

Growing, harvesting and livestock, excluding garden companies and benefits not related to the following animals: bovine animals, swine, sheep, goats, mules and hinnies; race horses usually used for meat in bulk; deer; sold horses, intracommunity acquired or imported for slaughter.

Phytopharmaceutical products

12 Hotel accommodation 6
12a Restaurant and catering services 12 All beverages are excluded
13 Admission to

Sporting events

6

Ex

 

For non-profit organisations whose revenues from their activities serve exclusively to cover their costs

14 Use of

Sporting facilities

6

Ex

 

For non-profit organisations whose revenues from their activities serve exclusively to cover their costs

15 Social services in so far as those transactions are not exempt pursuant to articles 132, 135 and 136 of the directive 2006/112/ec 6

21

Ex

16 Supplies by undertakers and cremation services 6

21

Coffins
17 Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of article 132(1) of the directive 2006/112/ec 21

 

Ex

18 Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in article 13 of the directive 2006/112/ec 21
19 Minor repairing (including mending and alteration) of:

Bicycles

Shoes and leather goods

Clothing and household linen

 

 

6

6

6

20 Domestic care services (**) 21
21 Hairdressing 21