Belgian car tax on imports: registration tax by region
Belgian car tax on imported used cars: how the one-off registration tax (BIV/TMC) differs in Flanders, Wallonia and Brussels, with 2026 examples.
· 9 min read
Belgian car tax on a used import is mainly a one-off registration tax paid by whoever registers the car: BIV in Flanders, TMC in Wallonia and Brussels. Flanders taxes CO2, fuel and Euro standard, Wallonia power, CO2 and weight, Brussels power or fiscal horsepower. All three reduce it with age and charge it at every registration in a new owner's name.
Why Belgian car tax matters to sellers and buyers
Belgium has three registration-tax systems because the tax is regional. The region is that of the person or company in whose name the car is registered, not where it was bought. For a dealer selling to Belgium, the same car can therefore cost the buyer under €100 or several thousand euros in tax depending on the address on the registration.
Belgian used-car prices are close to German ones for premium models. According to listings tracked by MyCarDealer in October 2026, a 2019–2021 BMW 3 Series had a median asking price of €21,950 in Belgium (290 listings) against €22,000 in Germany (498) and €26,900 in the Netherlands (302). A BMW X5 from 2019–2022 was listed at a median of €47,950 in Belgium (315) and €46,999 in Germany (130). With prices that close, the Belgian buyer's registration tax often decides whether an imported car can compete with local stock.
Flanders: BIV based on CO2, fuel and Euro standard
The Flemish BIV (belasting op de inverkeerstelling) is calculated from the car's CO2 emissions, fuel type and Euro emission standard, then reduced for age. For cars first registered in 2021 or later the formula published by the Flemish tax service is:
BIV = [((CO2 × f × q) / 246)^6 × 4,500 + c] × LC
- CO2: the WLTP value in g/km.
- f: fuel factor – 0.88 for LPG, 0.93 for natural gas, 0.744 for dual-fuel natural gas/petrol, 1 for all other fuels.
- q: a technology factor that rises each year; it is 1.245 in 2026.
- c: an air-quality amount by fuel and Euro standard. From 1 July 2026 it is €628.29 for a Euro 6 diesel and €28.54 for a Euro 6 petrol car.
- LC: the age correction.
Cars first registered before 2021 use a variant of the formula with a fixed CO2 add-on instead of q.
| Age since first registration | Age correction (LC) |
|---|---|
| under 12 months | 100% |
| 12–23 months | 90% |
| 24–35 months | 80% |
| 36–47 months | 70% |
| 48–59 months | 60% |
| 60–71 months | 50% |
| 72–83 months | 40% |
| 84–95 months | 30% |
| 96–107 months | 20% |
| over 107 months | 10% |
From 1 July 2026 to 30 June 2027 the BIV is at least €58.16 and at most €14,539.31. Fully electric and hydrogen cars registered from 1 January 2026 pay a flat €61.50; before 2026 they were exempt.
The diesel air-quality amount is the detail dealers miss. Even a clean Euro 6 diesel carries €628.29 before age correction, against €28.54 for a petrol car, so young diesels are taxed noticeably harder in Flanders.
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Request accessWallonia: TMC based on power, CO2 and weight
Since 1 July 2025 Wallonia calculates the TMC (taxe de mise en circulation) from engine power, CO2 emissions, the maximum authorised mass and the type of energy, whether the car is new or used. According to the Walloon finance administration:
TMC = MB × (CO2 / 136) × (MMA / 1,838) × C
- MB: a base amount by engine power, reduced for age.
- CO2: WLTP value (the divisor is 115 for NEDC values); for electric cars this factor is 1.
- MMA: maximum authorised mass in kg.
- C: energy coefficient – 1 for petrol, diesel, LPG and CNG, 0.8 for hybrids, and 0.01 to 0.26 for electric and hydrogen cars depending on power.
| Engine power | Base amount (MB), 1 July 2026 – 30 June 2027 |
|---|---|
| up to 70 kW | €64.01 |
| 71–85 kW | €128.02 |
| 86–100 kW | €515.20 |
| 101–110 kW | €902.37 |
| 111–120 kW | €1,289.55 |
| 121–155 kW | €2,579.10 |
| over 155 kW | €5,159.25 |
The base amount falls with age: 90% at one year, 80% at two, 70% at three, 60% at four, 55% at five and then by five points a year to 10% at 14 years. From 15 years a flat €61.50 applies, and the base never goes below that. The final TMC is at least €50 and at most €9,000. The older Walloon eco-malus applies only to registrations before 1 July 2025.
Brussels: TMC based on kW or fiscal horsepower
Brussels keeps the traditional system: the tax depends on engine power in kW or fiscal horsepower (CV), whichever gives the higher amount, reduced for age. The rates below apply from 1 July 2026 to 30 June 2027 for cars that are not leased.
| Fiscal horsepower / power | Amount for a new car |
|---|---|
| up to 8 CV / up to 70 kW | €78.88 |
| 9–10 CV / 71–85 kW | €157.76 |
| 11 CV / 86–100 kW | €634.89 |
| 12–14 CV / 101–110 kW | €1,112.01 |
| 15 CV / 111–120 kW | €1,589.14 |
| 16–17 CV / 121–155 kW | €3,178.28 |
| over 17 CV / over 155 kW | €6,357.85 |
The published amounts for used cars fall with age in roughly the same steps as in Wallonia, reaching the minimum of €78.88 after 15 years. Electric cars pay the minimum of €78.88. Age is counted from the first registration anywhere, including abroad.
Worked examples: the same car in three regions
These examples apply the 2026 formulas and rates; the official regional simulators give the binding amount.
| Car | Flanders (BIV) | Wallonia (TMC) | Brussels (TMC) |
|---|---|---|---|
| Diesel, 110 kW, 140 g/km, Euro 6, 2,000 kg, 4 years old | ≈ €719 | ≈ €606 | ≈ €667 |
| Diesel SUV, 190 kW, 180 g/km, Euro 6, 2,300 kg, 5 years old | ≈ €1,600 | ≈ €4,700 | ≈ €3,497 |
| Petrol, 85 kW, 125 g/km, Euro 6, 1,450 kg, 4 years old | ≈ €190 | ≈ €56 | ≈ €95 |
The pattern is clear: small petrol cars pay little anywhere, while powerful SUVs are expensive in Wallonia and Brussels because power drives the base amount. A Flemish buyer of the same large SUV pays about a third of what a Walloon buyer pays.
Does age reduce Belgian registration tax on an imported car?
Yes. All three regions reduce the tax for age, measured from the car's first registration, whether that was in Belgium or abroad. A three-year-old import is taxed at 70% of the new-car amount in Flanders and Wallonia, a ten-year-old car at 10% in Flanders. The reduction is the main reason why older imports are cheap to register and young powerful cars are not.
Who pays: the dealer or the buyer?
The tax is due from the person or company in whose name the car is registered, at every registration in a new holder's name. The bill is sent automatically after the car is registered at the federal registration service (DIV) and is payable within two months.
For a foreign dealer selling to a Belgian private buyer, that means the buyer pays, and it is part of their total price. For a Belgian dealer buying stock, the tax falls on whoever registers the car; dealers who keep stock on trade plates avoid a tax that would otherwise be paid twice. In Brussels, re-registering the same car for the same owner, or a transfer between spouses or legal partners, does not trigger a new tax.
Belgium also has an annual road tax, which the buyer weighs too, but the one-off registration tax is the figure that changes the price of an individual import most.
Pricing a car for a Belgian buyer
Work back from the Belgian market price: subtract the registration tax for the buyer's region, the dealer's margin and preparation, and transport. For powerful cars sold into Wallonia or Brussels, the tax alone can wipe out the advantage of buying abroad. Our overview of car registration tax in Europe compares Belgium with other countries, and import car from Belgium covers buying the other way round.
MyCarDealer shows the market price of a car from comparable listings in your country and the margin after VAT and transport, so you can see quickly whether a car has room for Belgian tax. You can value one car for free.
Frequently asked questions
How is registration tax calculated on a used car in Flanders?
The Flemish BIV uses the WLTP CO2 value, a fuel factor, a yearly technology factor (1.245 in 2026) and an air-quality amount by fuel and Euro standard, multiplied by an age correction from 100% down to 10%. It is at least €58.16 and at most €14,539.31 from 1 July 2026.
How does Belgian registration tax differ in Wallonia and Brussels?
Wallonia combines a power-based amount with CO2, maximum authorised mass and an energy coefficient, between €50 and €9,000. Brussels charges by kW or fiscal horsepower, whichever gives the higher amount. Both reduce the amount with age.
Does the age of an imported car reduce Belgian registration tax?
Yes. Age counts from the first registration anywhere, including abroad. In Flanders the tax falls to 70% at three years and 10% after about nine years; Wallonia and Brussels reduce it in similar steps to a flat minimum after 15 years.
Who pays Belgian registration tax, the dealer or the buyer?
The person or company in whose name the car is registered pays it, at each registration in a new holder's name. When a foreign dealer sells to a Belgian private buyer, the buyer pays it.
Do electric cars pay Belgian registration tax?
Since 1 January 2026 Flanders charges €61.50 for fully electric and hydrogen cars, which were exempt before. Brussels charges the minimum of €78.88, and Wallonia applies a low energy coefficient between 0.01 and 0.26 depending on power.