Discover how office tax in the Brussels‑Capital Region rose from €9.58/m² in 2021 to €24/m² today, and the current tax situation by municipality.
Over the past years, the tax burden on office buildings in the Brussels-Capital Region has increased significantly and has become a structural concern for companies, investors and real estate professionals. In particular, the municipal office tax has risen sharply. Whereas in 2021 the tax amounted to €9.58 per m² in the City of Brussels, it reached approximately €24 per m² in 2025–2026. This represents an increase of around 150% over five years.
This article analyses this evolution, outlines the percentage increases and provides an overview of the current situation across the Brussels municipalities.
1. Evolution of the Office Tax (2021–2026)
The table below illustrates the evolution of the municipal office tax in the City of Brussels between 2021 and 2026.
| Year | Office tax (€/m²) | % change compared to previous year |
|---|---|---|
| 2021 | 9.58 | — |
| 2022 | approx. 17.00 | +77% compared to 2021 |
| 2024 | approx. 17.85 | Slight increase compared to 2022 |
| 2025–2026 | approx. 24.00 | +34% compared to 2024 |
| Total | +150% since 2021 |
These figures relate solely to the municipal office tax and are levied in addition to other real estate taxes.
2. Composition of the Tax Burden on Office Space
The overall tax burden on office space in Brussels consists of several cumulative layers, resulting in a substantial financial impact for occupiers and owners.
The main components are:
-
Regional tax on non-residential surfaces
A levy applied on top of the standard property tax, specifically targeting non-residential real estate. -
Municipal office tax
Determined independently by each municipality, with significant variations in rates and calculation methods. -
Additional local levies
Certain municipalities impose supplementary charges, such as parking-related taxes or other local levies, further increasing the overall burden.
As a result of this accumulation, the total tax pressure in many Brussels municipalities exceeds 60% of the indexed cadastral income, with peaks exceeding 80%.
3. Indicative Office Tax by Brussels Municipality (2026)
Although tariff data are not published in a uniform manner across municipalities, recent analyses allow for an indicative comparison of office tax pressure.
| Municipality | Indicative tax burden on offices |
|---|---|
| Ganshoren | Very high; among the highest in the region |
| Etterbeek | High; comparable to the City of Brussels |
| City of Brussels | Approx. €24/m² (2025–2026), significantly higher than in 2021 |
| Ixelles | High tax burden, above regional average |
| Woluwe-Saint-Lambert | Relatively high rates within the region |
| Saint-Josse-ten-Noode | High tax pressure |
| Auderghem | Relatively low to moderate office tax |
| Koekelberg | Very low or no additional office tax |
In certain municipalities, the combined tax burden may exceed 82% of indexed cadastral income.
4. Implications for Companies
The sustained increase in office-related taxation has a direct impact on corporate location strategies. An increasing number of companies are strengthening their presence in the Brussels periphery, where office taxes are significantly lower.
Employers’ organisations and real estate stakeholders warn that this trend may undermine Brussels’ attractiveness as a national and international business hub. Without structural reform, the current tax framework risks discouraging investment and the retention of office activities within the region.