| The Tax Barometer is composed of four trip elements:
lodging, car rental, meals, and airport arrival and departure. Each element of the
trip is priced according to a standard purchase by a hypothetical "WTTC
Traveler" in each destination.
This trip includes
the purchase of four nights' lodging, four days'
car rental, twelve meals, and one set of international arrival and departure
airport charges. Taxes imposed on these purchases are then
identified, recorded, and developed into a sector index. Next, these elements are
aggregated into a composite index for the destination, based on the average cost of each
element included in the standardized trip. If you would like more information on the
development of the Tax Barometer, please refer to our research methodology. |
 |
Rank |
|
Total tax $ for 5-day/4-night trip: |
$237.89 |
45 |
|
Percentage of total item cost: |
20.17% |
49 |
|
Overall tax index: |
114 |
24 |
The first item in the above table represents
the combined tax total
paid by the WTTC Traveler in each of the four sectors in
Brussels. The second
item (percentage of total
item cost)
indicates what percentage of the total bill
is devoted to taxes.
The last item (overall tax index)
reflects the cumulative change in the amount
of tax paid in U.S. dollars between June 1994 and
June 2002.
The rankings show
how Brussels compares with other Tax Barometer cities; a ranking of 1
is most competitive, while a ranking of 52 is least competitive.
Summary:
Brussels currently has an
overall Tax Barometer index of 114, indicating a
14% increase in
travel-related taxes since June 15, 1994.
This increase can be attributed to higher
tax rates in the car rental, restaurant meal, and airline sectors;
the tax rate on
accommodations has remained steady over this
same period. For a five-day, four-night trip to
Brussels, travelers
can expect to pay approximately $238.00 in
tourism-related taxes, a total that ranks as the
eighth highest among all surveyed
destinations.
|
 |
Rank |
|
Average price for 4-day rental (mid-size) without taxes: |
$160.78 |
- |
|
Airport/train station surcharge: |
15.00% |
 |
|
Eco surcharge (charged per rental): |
€2.00 |
|
|
Value added tax (VAT): |
21.00% |
- |
|
Total charges for 4-day rental with taxes: |
$239.63 |
- |
|
Total tax $ for 4-day rental: |
$78.85 |
47 |
|
Percentage of total car rental cost: |
32.90% |
51 |
|
Car rental tax index: |
142 |
33 |
|
(
in rank column indicates a tax increase in Tax Barometer No. 11)
Summary:
In 1994,
car rental taxes in Brussels included a 14.5% airport/train station
surcharge and a 20.5% VAT. Since that time, Belgium has
increased its general VAT from 20.5% to 21.0%, increased its
airport/train station surcharge from 14.5% to 15.0% (€30.00 minimum),
and introduced a new eco surcharge at a rate of
€2.00 per rental,
plus tax. These changes resulted in a 42% overall increase in car
rental taxes, the 19th highest increase among all surveyed
destinations. The approximately $79.00 in taxes collected on a four-day
mid-sized car rental ranks as the 6th highest among all surveyed
destinations; the five destinations with higher taxes are also located
in Europe. Taxes alone represent almost one-third of the final
car rental bill; only Vienna collects a greater percentage of the
overall bill in taxes. |
 |
Rank |
|
Average price for 4-nights lodging without taxes: |
$513.73 |
- |
| Value
added tax (VAT): |
6.00% |
- |
| Local
lodging tax: |
10.00% |
- |
| Total
charges for 4-nights lodging with taxes: |
$595.92 |
- |
|
Total tax $ for four-nights: |
$82.19 |
38 |
|
Percentage of total hotel room cost: |
13.79% |
38 |
|
Hotel
tax index: |
100 |
8 |
Summary: Taxes have remained steady in
Brussels' lodging sector since 1994. Approximately $82.00 in taxes
are collected for a five-day, four-night hotel stay, an amount that
ranks as the 15th highest
among all surveyed destinations and the fifth highest among European
destinations. |
 |
Rank |
|
Average price for 12 restaurant meals
without taxes: |
$284.31 |
- |
| Value
added tax (VAT): |
21.00% |
- |
|
Total charges for 12 meals with taxes: |
$344.02 |
- |
|
Total tax $ for 12 meals: |
$59.71 |
45 |
|
Percentage of total restaurant meals cost: |
17.35% |
47 |
|
Restaurant tax index: |
102 |
30 |
Summary: The increase in the restaurant meal tax occurred
when Belgium raised its general VAT 0.5% to 21.0% in 1996.
Brussels average tax total for twelve meals ranks as the eighth highest
overall and is the fourth highest among surveyed European destinations.
Belgium's 21.0% VAT rate on restaurant meals is one of the highest
among all surveyed destinations. |
 |
Rank |
|
International embarkation tax: |
€17.48 |
|
|
Total tax $ for international arrival and departure: |
$17.14 |
26 |
|
Percentage of total trip cost: |
1.45% |
26 |
|
Air passenger tax index: |
144 |
19 |
| (
in rank column indicates a tax increase in Tax Barometer No. 11)
Summary:
Brussels' international embarkation tax includes a €13.37
embarkation tax and a €2.004.11 security tax. This tax was
levied at a rate of BEF 490.00 in the base index and since has been
raised seven times: in 1995 (BEF 490 to BEF 510), 1996 (BEF 510 to BEF
520), 1997 (BEF 520 to BEF 530), 1998 (BEF 530 to BEF 540), 2000 (BEF
540 to BEF 550), 2001 (BEF 550 to BEF 670), and 2002 (BEF 670 to
€17.48). The $17.14 in
taxes collected from international air passengers is the 27th highest
among all surveyed destinations, and the 8th highest among European
destinations. |
 |
|
Barometer No. 1:
The international
embarkation tax was increased from BEF 490.00 to BEF 510.00, affecting
airline passengers.
Barometer No.
2:
Belgium increased its general VAT from 20.5% to 21.0%, affecting the
meal and car index only. The lodging VAT was not affected.
Barometer
No. 3: The
embarkation tax was increased from BEF 510.00 to BEF 520.00.
Barometer No. 5:
The embarkation tax
was increased from BEF 520.00 to BEF 530.00.
Barometer No. 7:
The embarkation tax was increased from BEF 530.00 to BEF 540.00.
Barometer No. 9:
The embarkation tax was increased from BEF 540.00 to BEF 550.00.
Barometer No. 10:
The airport/train station surcharge on car rentals was increased a
single percentage point to 15.0%, and a new eco-surcharge of BEF 70
was added to all car rentals. Also, the international embarkation tax
was increased from BEF 550.00 to BEF 670.00, affecting airline
passengers.
Barometer No. 11:
While the rate of
airport/train station surcharge on car rentals remained at 15.0%, the
minimum charge was increased from BEF 750 to €30.00. The eco
surcharge was also increased from BEF 70 to €2.00 per day. In the
airline sector, the international embarkation tax was increased from
BEF 670 to €17.48 effective April 1, 2002. This tax includes both the
€13.37 departure tax and the €4.11 security tax.
|
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