Context & Municipal Decision
The Brussels City Council voted in June 2025 for a significant increase in the office tax: the rate will rise from €17.85/m² to €24/m², an increase of +13.4%. This increase will apply retroactively from January 1, 2025, as outlined in the adopted tax regulation.
The businesses concerned received a registered letter in mid-September 2025 informing them of this new rate.
Reactions from the Business Community
BECI (Brussels Entreprises Commerce and Industry) is outraged. Its CEO denounces the total lack of consultation with businesses and criticizes the retroactive nature of the measure: “Changing the rules during the year is deeply disrespectful,” he states. According to him, this increase heavily impacts businesses, weakens Brussels’ competitiveness compared to other regions, and could force some companies to leave.
VOKA goes even further, stating that Brussels treats entrepreneurs as “cash cows”: according to them, the tax has increased by 150% in five years, and some actors are already warning of a potential exodus of businesses.
Justifications from the City of Brussels
For the Alderman for Finance, this decision is part of a policy of greater contribution from those with “the broadest shoulders”: large companies should contribute more to public investments.
To mitigate the impact on smaller businesses, the city is debating compensatory measures: the exempted surface area will increase from 100 to 125 m², and new companies will benefit from a one-year exemption from the sign tax.
The Alderman also emphasizes the “major advantages” of Brussels: European institutions, infrastructure, socio-cultural life… He believes it is legitimate for businesses to contribute financially.
Controversy over Retroactivity
The heart of the debate is not just the increase but its retroactive application. BECI (Brussels Entreprises Commerce and Industry) accuses the city of disrupting businesses’ budget forecasts for 2025, which had already been established.
The Alderman defends himself: he reminds that the modification of tax regulations is part of the 2025 budget, voted on in June, and that legally a municipality can change its taxes until December 31 of the current year. He argues that it was a responsible choice given the financial context.
He also states that the decision was made public, debated in a public session, and that no concealment occurred. Finally, he excludes any delay until January 1, 2026: the increase must apply in 2025 to meet budgetary commitments.
Our mission in the field of corporate taxation is to help you manage a reasonable tax burden that aligns with your income and the opportunities provided by tax legislation.
