Annual Tax on Night Shops
The municipality of Spa is introducing an annual tax on night shops. This tax applies to the operators of these establishments and their owners, for the financial years 2026 to 2031. It aims to cover costs related to potential nuisances (noise, waste, road safety).
Key points
- Amount: 40.00 EUR per m² of net commercial area.
- Cap: 5,000.00 EUR maximum per establishment per year.
- Application period: from 2026 to 2031.
- Annual indexation: rates will be indexed every January 1st from 2027 according to the consumer price index.
- Co-debtors: the operator and the owner of the building are jointly liable for the tax.