BIV and TMC: Belgium's Vehicle Registration Tax by Region (Flanders, Brussels, Wallonia)

Belgium does not have one registration tax system for the whole country. Flanders, Brussels and Wallonia have their own rules. The region where the vehicle owner lives determines which rules apply.

In Flanders, the registration tax is called BIV (Belasting op de Inverkeerstelling). In Brussels and Wallonia, it is called TMC (Taxe de Mise en Circulation).

The tax is charged when a vehicle is registered in Belgium for the first time. 

The rules depend on the region where the vehicle owner lives, not where the vehicle was bought or imported from.

For non-leased passenger cars, the BIV is calculated using CO₂ emissions (WLTP), fine-particle emissions, fuel type, Euro standard, the presence of a particulate filter, and vehicle age. The older the vehicle, the lower the BIV.

For leased vehicles, a different calculation is used. The BIV is calculated using fiscal horsepower (CV) or power in kW instead of the CO₂ formula.

To estimate the BIV for a specific vehicle, use the official Flemish BIV simulator.

In Brussels, the TMC is calculated using fiscal horsepower (CV) or power (kW).

If the CV and kW values result in different amounts, the higher amount applies. The TMC is reduced as the vehicle gets older.

Wallonia changed its TMC calculation on 1 July 2025. The TMC is calculated using engine power, CO₂ emissions, maximum authorised mass, fuel or energy type and vehicle age.

These base amounts apply from 1 July 2026 to 30 June 2027.

The base amount is adjusted based on these factors:

• CO₂: CO₂ emissions are divided by 136 for WLTP or 115 for NEDC. For electric vehicles, the coefficient is 1.
• Weight: Maximum authorised mass (kg) is divided by 1,838.
• Fuel type: diesel or petrol = 1.0; hybrid = 0.8; electric or hydrogen = 0.01 (≤120 kW), 0.10 (>120–155 kW), 0.18 (>155–249 kW), or 0.26 (≥250 kW).
• Minimum and maximum: The TMC cannot be less than €50 or higher than €9,000.

The base amount decreases as the vehicle gets older. Vehicles aged 15 years or more pay a fixed TMC of €61.50.

The same vehicle can have a different registration tax in Flanders, Brussels and Wallonia because each region uses a different calculation.

To compare the amounts, enter the same vehicle information into the official tax simulator for each region:

• Vlaamse Belastingdienst simulator for Flanders
• MyTax.brussels for Brussels
• SPW Finances simulator for Wallonia

Some registration tax exemptions and refunds can be relevant when buying, selling or exporting vehicles. The rules depend on the region.

• Export within 6 months: If you register a vehicle in Belgium and then export it within 6 months, you may be able to avoid or get back the registration tax. In Flanders, this applies when the vehicle is registered in another EEA country. In Wallonia, it applies to exports to another EU country. Proof of export is required.
• Professional plates in Belgium: Belgian automotive businesses can use special professional plates. In Flanders, vehicles with dealer Z plates are exempt from BIV.

A vehicle that qualifies as a light commercial vehicle does not pay BIV/TMC. Instead, it pays an annual road tax. Vehicles over 3.5 tonnes are subject to different tax rules.

The annual road tax for light commercial vehicles is mainly based on maximum authorised mass. Other factors may also apply depending on the region. In Flanders, the calculation can also take into account CO₂ emissions, fuel type, Euro standard and the presence of a particulate filter.  

Vehicles that have been on the road for at least 30 years can receive reduced registration tax treatment. The exact conditions depend on the region. These vehicles pay a reduced registration tax instead of the standard calculation. The 30-year period is based on the date the vehicle was first put on the road, not its model year.

• In Flanders, the flat BIV for vehicles of at least 30 years is €58.16 from 1 July 2026. This tax rate does not require an O plate.
• In Wallonia, qualifying oldtimers pay a TMC of €61.50. The vehicle must be at least 30 years old and registered with an O plate.
• In Brussels, a 30-year-old vehicle pays a minimum TMC of €75.79. The separate reduced oldtimer flat in Brussels applies to the annual circulation tax, not the registration tax.

Oldtimers may also have a reduced annual road tax. This is separate from the BIV/TMC.

To register an imported vehicle in Belgium, you need an E705 from Belgian Customs.

The E705 confirms that the vehicle has been declared to Customs. The DIV needs the E705 before the vehicle can be registered.

The registration tax is due after you register the vehicle with the DIV. The regional tax authority then sends the payment request.

1. Customs / E705: Declare the vehicle to Belgian Customs and obtain the E705.
2. Technical inspection: If the imported used vehicle was not already registered in your name abroad, it must undergo a technical inspection in Belgium.
3. Registration (DIV): Your insurer usually submits the registration application online. If you can't register the vehicle online, you must submit the complete application to the DIV.
4. Registration certificate and plates: Bpost delivers the registration certificate and, if needed, the new plates.
5. Registration tax: After registration, the regional tax authority sends the tax payment request.

To compare registration taxes in other countries, see our guide to vehicle registration tax by country.