Belgium Transport and Logistics Tax Guide

Port of Antwerp-Bruges Incentives

• Customs and VAT deferment: Goods stored in the Port of Antwerp-Bruges can benefit from: (a) customs warehousing (douane-entrepot / entrepôt douanier) — no customs duties or VAT due until goods are released for free circulation, (b) VAT deferment (krediettermijn / crédit de paiement) — import VAT is not paid at the border but declared on the next VAT return, (c) free zone (vrij zone / zone franche) — goods in the Antwerp free zone are considered outside the EU customs territory for customs purposes. Warehousing operators in the port zone benefit from streamlined customs procedures (the "vereenvoudigde douaneprocedures" / "procédures douanières simplifiées").
• Port dues (Havenrechten / Droits portuaires): The Port of Antwerp-Bruges charges port dues based on the vessel's gross tonnage (GT). The dues are deductible for corporate tax purposes. The port offers incentives for: (a) green vessels (lower dues for LNG, shore power, and zero-emission vessels), (b) regular container services (volume discounts), (c) short-sea shipping (reduced dues for intra-European maritime transport).
• Investment incentives: Companies establishing or expanding logistics operations in the port zone can benefit from: (a) the investment deduction (investeringsaftrek — 8–20% of investment cost), (b) the notional interest deduction (NID) on equity, (c) regional investment premiums (the "Vlaamse investeringssteun" / "aide à l'investissement flamande" — covering 5–15% of qualifying investments), (d) the strategic transformation support (the "Vlaio strategische transformatiesteun" — for large-scale transformation projects in logistics).

Inland Waterways (Binnenvaart / Navigation Intérieure)

• Fuel excise duty exemption: Fuel used for commercial inland waterway navigation is exempt from excise duty (under the EU Energy Tax Directive). This applies to diesel used by barges transporting goods on Belgian and European waterways. The exemption is a significant cost advantage for inland navigation versus road transport.
• VAT on barge construction and repair: The construction, repair, and maintenance of barges used for commercial transport is subject to 6% VAT (reduced rate — the barge is considered a form of housing/temporary accommodation for the crew and thus eligible for the reduced rate). The 6% rate applies to: (a) new barge construction, (b) major refits and conversions, (c) repair and maintenance services.
• Waterway charges (Binnenvaartrechten / Droits de navigation): The Belgian inland waterway network is managed by De Vlaamse Waterweg (Flanders) and the Service Public de Wallonie (Wallonia). Tolls and lock charges are levied on commercial vessels. The charges are deductible for corporate tax purposes.

Road Transport

• Kilometerheffing (Taxe kilométrique / Distance-based truck tax): Belgium has a distance-based tax for trucks ≥3.5 tonnes. The tax is calculated based on: (a) the number of kilometres driven on Belgian roads (motorways, national roads, and certain regional roads), (b) the truck's emissions class (Euro 0–VI), (c) the truck's weight. The rate per km ranges from approximately €0.08/km (Euro VI, 3.5T) to €0.30/km (Euro 0, 40T). The tax is collected by the Viapass agency (the Flemish/Walloon/Brussels consortium). Foreign trucks must register with Viapass and use an onboard unit (OBU) to track mileage.
• Excise duty on diesel: The excise duty on diesel used for road transport is approximately €0.50/litre (2026). Professional diesel (diesel used by transport companies) qualifies for a reduced rate — a partial refund of approximately €0.20/litre is available for transport companies registered with the FOD Financiën. The refund is claimed quarterly.
• Driver social security (PC 140 / CP 140): International drivers employed by a Belgian transport company are subject to Belgian social security if: (a) the driver is resident in Belgium, (b) the employer is established in Belgium, (c) the driver spends some time driving in Belgium. The posting of drivers abroad (EU/EEA) is governed by the EU posting of workers directive (Wet van 5 maart 2002 / Directive 96/71/EC). Drivers on international routes must carry A1 certificates (posted worker declaration).

VAT on Freight Transport

• International freight transport: The transport of goods between Belgium and another country (EU or non-EU) is exempt from VAT. This applies to: (a) maritime freight, (b) inland waterway freight, (c) road freight, (d) rail freight, (e) air freight. The exemption is a true exemption — the transport company can recover input VAT on costs related to international transport.
• Domestic freight transport: The transport of goods within Belgium (domestic leg) is subject to 21% VAT. If the domestic leg is part of an international transport movement (e.g., collection in Antwerp for export to Germany), the domestic leg is exempt if the entire movement is international (the "continuous transport" / "ononderbroken vervoer" rule). The transport company must document the international nature of the movement.
• Warehousing and distribution: Warehousing services (storage, picking, packing, labelling) are subject to 21% VAT. If the warehousing is part of the international transport chain (goods destined for export), the warehousing may qualify for a VAT deferral (the "BTW-verleggingsregeling" / "report de TVA" — the customer accounts for VAT under reverse charge).

For related reading, see our VAT International Trade Guide →, VAT/BTW Guide →, and Corporate Tax Guide →.