Traffic registration tax
The Traffic Registration Tax is applicable to passenger cars, cars for dual use (the breaks) and minibuses.
The Traffic Registration Tax is levied the moment a vehicle is registered, being either a new or a second hand, at the Department Registration Vehicles (Belgium DIV). Here, it is irrelevant whether or not VAT was paid at the time of purchase.In principle, the Traffic Registration Tax is non-reimbursable, unless the vehicle is transferred to another member country within the European Community within six months after its registration.
The Traffic Registration Tax is calculated based on the engine power (Kw) and fiscal horsepower. The highest tax amount calculated in this way is payable. The tax takes the age of the vehicle into consideration whereby the date of the first registration in either Belgium or a foreign country is the determining factor. However, the tax calculated in that way may never be less than EUR 61,50.