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Second residence tax

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Tax on non-principal residences, more commonly known as "tax on secondary residences", is applied to anyone who occupies a dwelling in a municipality without being registered with it.

Anyone living in a property as a non-principal residence is required to fill in a declaration form at the municipality.

Make thus sure to register with your municipality when you rent or own an accommodation in the Brussels-Capital Region. The amount varies depending on the particular commune and can rise to +-2700€ a year.