Vehicle registration tax

The vehicle registration tax must be paid for passenger cars, dual purpose cars, minibuses, motorcycles (more than 50 cc), boats and aircraft (in Dutch), that are registered in Belgium.

Once you have registered your vehicle for the first time at the Vehicle Registration Service (Dutch: Dienst voor Inschrijving van Voertuigen/DIV) (in Dutch)(opens in new window), you will automatically receive a tax sheet from the Flemish Tax Service. After receiving it, you have two month to pay the BIV.

You can calculate the amount of the BIV through the online simulator (in Dutch)(opens in new window) or the online application. The amount provided by the application is indicative and may differ from the official amount.

For non-leased vehicles (in Dutch), the amount of the BIV is based on:

• the environmental impact of the vehicle (CO2 emissions, fine dust emissions, fuel type, euro emission standard, presence of a soot filter)
• the age of the vehicle based on when it was first registered.

For leased vehicles (in Dutch), the amount of the BIV is based on the engine power, expressed in taxable horsepower (hp) or kilowatt (kW).

In the following cases, BIV is not applicable and has not to be paid:

• the re-registration of the same vehicle by the same taxpayer, e.g. when exchanging an old number plate for a European number plate
• the transfer of a vehicle between partners, e.g. as a result of divorce or death (in Dutch)
• for campers (mobile homes), light trucks and trucks with an MAM of more than 3.5 tons
• for vehicles with a number plate for traders/merchants (Z-plate)
• for speed pedelecs and light quadricycles registered with DIV
• for vehicles exported to an EEA state within 6 months (in Dutch)
• for importer’s plates: in this case, a delayed collection of the BIV applies, with the BIV only being levied if, after 6 months, the vehicle is still registered under the importer’s plate in the same name.

For certain types of vehicles you can request a BIV exemption:

• cars used as a personal means of transport by people with a certain disability and by severely war disabled people (in Dutch)
• electric vehicles and hydrogen vehicles (in Dutch)
• plug-in hybrid electric vehicles and natural gas vehicles (CNG/LPG) (only applicable to cars registered until 31/12/2020)
• vehicles that are exclusively used to transport ill or injured people (e.g. ambulances) (in Dutch)
• vehicles from certain government organisations and international organisations (in Dutch)

If you think you are eligible for an exemption, contact the Flemish Tax Service (in Dutch).